si-transfer-pricing

Slovenian transfer pricing (transferne cene) for tax year 2026: companies and Slovenian branches that deal with related parties. Covers who is related (25% in capital, management, control or votes, or control by contract; foreign and domestic tests in ZDDPO-2 arts. 16 and 17), the arm's length adjustment and the five methods, the interquartile range and median rule in the Rules on transfer prices, the recognised interest rate for related-party loans (monthly variable part plus maturity and credit-rating spreads), the master file and local file duty in ZDavP-2 art. 382, the return attachments 15 to 17 above EUR 50,000, fines, audit interest, CbCR at EUR 750 million, APAs (EUR 15,000 fee) and MAP. Trigger phrases: transferne cene, priznana obrestna mera, povezane osebe, Slovenia transfer pricing, related-party loan interest Slovenia. Out of scope: si-corporate-income-tax (rate, base, return), slovenia-income-tax (sole traders), slovenia-vat-return.

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)