Slovenia is preparing to implement new regulations on the taxation of digital assets and derivatives, with the Ministry of Finance recently releasing two legislative proposals for public consultation. The aim is to clarify and align the tax treatment of these assets in line with international standards.
The first proposal, the Law on the Tax on Profit from the Disposal of Crypto Assets, introduces a 25% capital gains tax on profits made by Slovenian residents from the sale of cryptocurrencies. This tax will apply to profits realized from converting digital assets into fiat currency or using them for transactions, but excludes crypto-to-crypto exchanges and wallet transfers within the same owner.
To simplify compliance, the draft legislation offers an optional simplified calculation method. Taxpayers can choose to pay tax on 40% of the total value of their crypto holdings as of December 31, 2025, plus any profits from disposals in the previous five years. This one-time option covers activity dating back to 2020 and is designed to streamline record-keeping for taxpayers.
The second proposal focuses on derivatives, aiming to standardize the tax treatment regardless of the holding period. All gains from derivatives will be subject to a flat 25% tax rate, eliminating the current distinction between short- and long-term holdings. This change is intended to reduce administrative burdens and provide greater tax certainty for investors.
Both proposals are open to public feedback as Slovenia works towards updating its fiscal framework for modern financial instruments. The government is expected to implement these regulations starting January 1, 2026, aligning the country with global best practices in digital asset taxation.
Overall, these legislative proposals represent a significant step towards establishing clear guidelines for the taxation of crypto assets and derivatives in Slovenia. By aligning with international standards, the country aims to promote transparency and compliance in the rapidly evolving digital asset market.