The Slovenian Financial Administration Oct. 1 updated guidance on the taxation of capital income from interest, dividends, and capital gains, to cover capital income from individual investment accounts (INRs) introduced under the Individual Investment Accounts Act, applicable from March 5, 2026. Topics covered include: 1) the 25 percent individual income tax rate for interest, dividends, and capital gains; 2) procedures for reporting and calculating tax bases for long-term savings of more than one year; 3) the individual income tax exemption for withdrawals from INR accounts made every 15 years; 4) the 15 percent flat individual income tax rate for capital ...