New Zealand: the order ratifying the tax treaty with Slovenia is published

New Zealand has published the Double Tax Agreements (Republic of Slovenia) Order 2026, which provides for the ratification of the treaty concluded with Slovenia. The source gives the date of 24 August 2026 for this ratification. The treaty, signed on 3 December 2024, is the first income tax treaty between the two countries.

According to the source, it aims to prevent double taxation, reduce tax fraud and evasion, and give more certainty to cross-border payments.

For dividends, withholding tax is capped at 5 % where a company directly holds at least 10 % of the company paying the dividends, for 365 jours. Other dividends are capped at 15 %.

Interest and royalties are in principle subject to a cap of 10 %. Exemptions may apply to certain recipients of interest: public entities, central banks and interest linked to qualifying loans. Royalties cover the use of intellectual property, certain media, commercial or scientific information, and related assistance.

The treaty will enter into force after the exchange of instruments of ratification between the two states. Its withholding tax provisions will apply from the first day of the third month following its entry into force.

The source gives no expected date for this exchange and does not address individuals, for example tax residence or the taxation of pensions and salaries. Those concerned by flows between the two countries will need to wait for the treaty to enter into force and consult the full text.