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Recent rulings of the Slovenian Supreme Court on the permissibility of including contractual penalties in employment contracts highlight that when assessing the permissibility of applying the concept of a contractual penalty, one must consider the subordinate and dependent position of the employee relative to the employer both when concluding the employment contract and during the employment relationship.

In this article, we highlight the most relevant changes to Slovenia’s tax laws, from the perspective of corporate income tax, VAT, personal income tax and tax procedure that enter into force on 1 January 2025.

Mamic Peric Reberski Rimac, BDK Advokati, and Gorjup Law Office have advised Bosqar Invest on its acquisition of a 50.1% indirect stake in the Mlinar Group from MidEuropa Partners. Karanovic & Partners and Ilej & Partners in cooperation with Karanovic & Partners, working with Dechert, advised MidEuropa Partners. Gospic, Plazina, Stojs advised Mr. Skojo, the former owner of Mlinar and a current shareholder of SEE Bakery, the sole shareholder of Mlinar. Janezic & Jarkovic, and Van Campen Liem reportedly advised Bosqar as well. Gospic Plaznina Stojs reportedly also advised the sellers.

Szabo Kelemen & Partners Andersen Attorneys has advised ADEX on the merger of BSP Energy Exchange, HUPX Hungarian Power Exchange, and SEEPEX. Kinstellar and ODI Law advised HUPX and the Hungarian Transmission System Operator Mavir on the deal. Isailovic & Partners advised SEEPEX. Lukman advised ELES and BPS on the deal.

The Slovenian Financial Administration has recently provided clarification on the tax treatment of share buybacks conducted through intermediaries. This article offers valuable insights for companies and tax professionals navigating the complexities of corporate restructuring and employee incentive programs.

As 2024 wraps up, Slovenia is thriving with growth in IT, healthcare, real estate, and renewables, according to Kavcic, Bracun & Partners Partner Aleksandra Mitic, who notes that despite external challenges, optimism is high and key projects and investments are setting the stage for an exciting year ahead.

On December 2, the Slovenian office of Peterka & Partners opened its doors in Ljubljana with Senior Associate Pia Florjancic Pozeg Vancas leading the new office.

Slovenia’s real estate market is thriving, with robust foreign and domestic investments. Key legal and industrial shifts such as new work-life balance laws and reforms in the energy and healthcare sectors are reshaping its economic landscape, according to Krizanec & Partners Partner Dinar Rahmatullin.

Schoenherr has advised GA Adriatic, formerly Renault Nissan Slovenija, on the settlement negotiations with the Slovenian Competition Protection Agency. Zidar Klemencic reportedly advised GA Adriatic in auxiliary proceedings. Cad, and reportedly Fatur Menard, advised Avtohisa Malgaj; Podjed, Kahne & Partners advised Avtohisa Real; Fasun, Melihen, Milac, Strojan reportedly advised Plesko Cars; and Tadej Kalan reportedly advised Avtoservis Kalan, all of which were involved in the proceedings as well.

Earlier in 2024, DLA Piper published its Medical Devices Advertising: CEE Comparison Guide, which reviews advertising regulations for medical devices in Austria, Croatia, the Czech Republic, Hungary, Poland, Romania, Slovakia, and Slovenia. Life sciences team members who worked on the guide spoke with CEE Legal Matters about some of the regulatory differences across CEE and the practical implications for businesses.