Dividends received by foreign private individuals are subject to Witholding Tax on Dividends in Slovenia. Withodling tax is 27.5%, however it can be reduced by Double Tax Treaty (DTT).
It is possible to reduce the tax rate before the actual dividend payment or investor can file a tax refund claim at the Slovenian Tax Admisnistration office after dividends were paid. The relevant tax reclaim form needs to be confirmed by the relevant tax authority in the investor's country of tax residence and has to be filed for each dividend payment.
For more information please visit the Slovenian Tax Administraniton website https://www.fu.gov.si/en/.
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