Na podlagi prve alineje šestega odstavka 75. člena Zakona o zunanjih zadevah (Uradni list RS, št. 113/03 – uradno prečiščeno besedilo, 20/06 – ZNOMCMO, 76/08, 108/09, 80/10 – ZUTD, 31/15, 30/18 – ZKZaš, 83/25 – ZOUL in 112/25) Vlada Republike Slovenije izdaja
O RATIFIKACIJI VEČSTRANSKEGA SPORAZUMA MED PRISTOJNIMI ORGANI O IZMENJAVI INFORMACIJ GLOBE
Ratificira se Večstranski sporazum med pristojnimi organi o izmenjavi informacij GloBE, podpisan v Parizu 22. decembra 2025.
Besedilo sporazuma se v izvirniku v angleškem jeziku in prevodu v slovenskem jeziku glasi:
I, Petra Česen Čatar, Minister Plenipotentiary, Deputy Permanent Representative of the Republic of Slovenia to the OECD, on behalf of the Competent Authority of the Republic of Slovenia, declare that it hereby agrees to comply with the provisions of the
Multilateral Competent Authority Agreement on the Exchange of GloBE Information
hereafter referred to as the “Agreement” and attached to this Declaration.
By means of the present Declaration, the Competent Authority of Slovenia is to be considered a signatory of the Agreement as from 22 December 2025. The Agreement will come into effect between the Competent Authority of Slovenia and another Competent Authority in accordance with subparagraph 1(k) of Section 1 thereof.
Signed in Paris on 22 December 2025
MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON THE EXCHANGE OF GLOBE INFORMATION
Whereas, the Jurisdictions of the signatories to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (the “Agreement”) are Parties to, or territories covered by, the Convention on Mutual Administrative Assistance in Tax Matters or the Convention on Mutual Administrative Assistance in Tax Matters as amended by the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (collectively the “Convention”, individually the “original Convention” or the “amended Convention”, respectively);
Whereas, the Global anti-Base Erosion (GloBE) Rules were developed by the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) to ensure that certain large MNE Groups pay a minimum level of tax on the income arising in each jurisdiction where they operate;
Whereas, the Qualified Domestic Minimum Top-up Taxes (QDMTTs) also contribute to achieving the same objective;
Whereas, the GloBE Rules require each Constituent Entity located in an Implementing Jurisdiction to file a GloBE Information Return with the tax administration of such Implementing Jurisdiction to support the administration of the GloBE Rules;
Whereas, the GloBE Information Return consists of two parts, namely a General Section that provides general information about the MNE Group as a whole, including its corporate structure and a high-level summary of GloBE information, as well as one or more Jurisdictional Sections reflecting the detailed application of the GloBE Rules and the QDMTT, where applicable, in respect of each jurisdiction where the MNE Group operates;
Whereas, the Dissemination Approach determining the sections of the GloBE Information Return to be provided to each Implementing Jurisdiction and QDMTT-only Jurisdiction where the MNE Group is operating is multilaterally agreed and depends on the MNE Group’s structure and the rule order under the GloBE Rules;
Whereas, it is expected that the laws of the Jurisdictions would be amended from time to time to reflect updates to the GloBE Rules and that once such changes are enacted by a Jurisdiction the definition of GloBE Rules for the purposes of this Agreement would be deemed to refer to the updated version in respect of that Jurisdiction;
Whereas, the GloBE Rules discharge a Constituent Entity from the requirement to file a GloBE Information Return with the tax administration of the Implementing Jurisdiction where it is located if the return is filed by the filing deadline by the Ultimate Parent Entity or Designated Filing Entity located in a jurisdiction that has a Qualifying Competent Authority Agreement with such Implementing Jurisdiction;
Whereas, pursuant to the Qualifying Competent Authority Agreement, the competent authority of an Implementing Jurisdiction or a QDMTT-only Jurisdiction is expected to receive the relevant sections of the GloBE Information Return on an automatic basis from the competent authority of the jurisdiction where the Ultimate Parent Entity or Designated Filing Entity is located, in accordance with the Dissemination Approach;
Whereas, Chapter III of the Convention authorises the exchange of information for tax purposes, including the exchange of information on an automatic basis, and allows the competent authorities of the jurisdictions to agree on the scope and modalities of such automatic exchanges;
Whereas, Article 6 of the Convention provides that two or more Parties can mutually agree to exchange information automatically, albeit that the actual exchange of the information will take place on a bilateral basis between the competent authorities;
Whereas, in order to facilitate the streamlined and efficient implementation of the GloBE Rules, the Competent Authorities intend to rely on this Agreement for the automatic exchange of information included within GloBE Information Returns with Implementing Jurisdictions and QDMTT-only Jurisdictions;
Whereas, this Agreement is a Qualifying Competent Authority Agreement, as defined in the GloBE Rules;
Whereas, the Jurisdictions that intend to send information under this Agreement have or are expected to have in place by the time the first exchange of information included within a GloBE Information Return takes place the legal and operational framework to allow for domestic filings of GloBE Information Returns and to permit international exchanges of information included within such GloBE Information Returns (including established processes for ensuring timely, accurate, secure and confidential information exchanges, effective and reliable communications, and capabilities to promptly resolve questions and concerns about exchanges or requests for exchanges and to administer the provisions of this Agreement);
Whereas the Implementing Jurisdictions or QDMTT-only Jurisdictions that intend to receive information under this Agreement have or are expected to have in place by the time the first exchange of information included within a GloBE Information Return takes place, appropriate safeguards to ensure that the information received pursuant to this Agreement remains confidential and is used solely for the purposes set out in the Convention;
Whereas, the Competent Authorities of the Jurisdictions intend to conclude this Agreement, without prejudice to national legislative procedures (if any), and subject to the confidentiality, data safeguards and other protections provided for in the Convention, including the provisions limiting the use of the information exchanged thereunder;
Whereas, recognising the benefits of a centralised filing approach with subsequent exchange of information included within a GloBE Information Return between Competent Authorities, which can promote streamlined compliance and can reduce burdens on MNE Groups and tax administrations, the Competent Authorities of the Jurisdictions will work towards putting in place exchange relationships between signatories of this Agreement, wherever feasible;
Whereas this Agreement further facilitates the exchange of information included within a GloBE Information Return pursuant to the Dissemination Approach with QDMTT-only Jurisdictions;
Now, therefore, the Competent Authorities have agreed as follows:
1. For the purposes of this Agreement, the following terms have the following meanings:
a) the term “Jurisdiction” means a country or a territory in respect of which the Convention is in force or in effect under the original or amended Convention, respectively, either through signature and ratification in accordance with Article 28, or through territorial extension in accordance with Article 29, and which is a signatory to this Agreement;
b) the term “Competent Authority” means, for each respective Jurisdiction, the persons and authorities listed in Annex B of the Convention;
c) the term “GloBE Information Return” means the information return filed by an Ultimate Parent Entity, Designated Filing Entity, Designated Local Entity or Constituent Entity in accordance with the domestic law, rules and/or procedures of the jurisdiction where such entity is located, such return reflecting the format and content of the standardised GloBE Information Return as approved by the OECD/G20 Inclusive Framework on BEPS;
d) the term “General Section” means the section of the GloBE Information Return that contains general information on the MNE Group as a whole, including its corporate structure and a high-level summary of GloBE information, such section being consistent with Section 1 of the GloBE Information Return as approved by the OECD/G20 Inclusive Framework on BEPS;
e) the term “Jurisdictional Sections” means the sections of the GloBE Information Return that contain information on the detailed application of the GloBE Rules and the QDMTT in respect of each jurisdiction where the MNE Group is operating, such sections being consistent with Sections 2 and 3 of the GloBE Information Return as approved by the OECD/G20 Inclusive Framework on BEPS;
f) the term “Dissemination Approach” means the approach approved by the OECD/G20 Inclusive Framework on BEPS to determine in which circumstances and to which extent a General Section or one or more Jurisdictional Sections of the GloBE Information Return are relevant for the administration of domestic taxes of the jurisdiction and pursuant to which:
i) the General Section is to be provided to Implementing Jurisdictions where the Ultimate Parent Entity or Constituent Entities of the MNE Group are located;
ii) the General Section, with the exception of the high-level summary of GloBE information in Section 1.4 of the GloBE Information Return, is to be provided to QDMTT-only Jurisdictions a) where Constituent Entities of the MNE Group are located; b) where a Joint Venture or a member of a JV Group of the MNE Group is located if the QDMTT is imposed in respect of Joint Ventures in the jurisdiction; or c) in situations where the QDMTT is imposed in the jurisdiction in respect of a Stateless Constituent Entity or a Stateless Joint Venture of the MNE Group; and
iii) one or more Jurisdictional Section(s) are to be provided to the jurisdiction(s) that have taxing rights under the GloBE Rules or the QDMTT in respect of the jurisdiction(s) to which such Jurisdictional Section(s) relate. Notwithstanding the foregoing, a) UTPR Jurisdictions with a UTPR Percentage of zero are only to be provided with the portion of the GloBE Information Return that contains information on the attribution of Top-up Tax under the UTPR in respect of that jurisdiction, such information being consistent with an excerpt of Section 3.4.3 of the GloBE Information Return; and b) the Implementing Jurisdiction in which the Ultimate Parent Entity is located is provided with all Jurisdictional Sections;
g) the term “Implementing Jurisdiction” means a jurisdiction that has implemented either the IIR, the UTPR or both;
h) the term “GloBE Rules” means the GloBE Model Rules, the Commentary to the GloBE Model Rules, and any Agreed Administrative Guidance as developed by the OECD/G20 Inclusive Framework on BEPS, (including the GloBE Information Return, the Dissemination Approach and any other guidance, conditions, or requirements agreed as part of the GloBE Implementation Framework);
i) the term “Co-ordinating Body” means the co-ordinating body of the Convention that, pursuant to paragraph 3 of Article 24 of the Convention, is composed of representatives of the competent authorities of the Parties to the Convention;
j) the term “Co-ordinating Body Secretariat” means the OECD Secretariat that provides support to the Co-ordinating Body;
k) the term “Agreement in effect” means, in respect of any two Competent Authorities, that both Competent Authorities have signed this Agreement and the first Competent Authority has provided notification to the Co-ordinating Body Secretariat under subparagraph 1(a) of Section 8, including listing the other Competent Authority’s Jurisdiction, and the other Competent Authority has provided notification to the Co-ordinating Body Secretariat under subparagraph 1(b) of Section 8, including listing the first Competent Authority’s Jurisdiction; and
l) The term “QDMTT-only Jurisdiction” means a jurisdiction that has only implemented a Qualified Domestic Minimum Top-up Tax (QDMTT).
2. Any capitalised term not otherwise defined in this Agreement will have the meaning it has at that time under the law of the Jurisdiction applying this Agreement, such meaning being consistent with the meaning set forth in the GloBE Rules. Any term not otherwise defined in this Agreement or in the GloBE Rules will, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Jurisdiction applying this Agreement, any meaning under the applicable tax laws of that Jurisdiction prevailing over a meaning given to the term under other laws of that Jurisdiction.
Exchange of Information Included Within GloBE Information Returns
Pursuant to the provisions of Article 6 of the Convention and based on the designations of the Ultimate Parent Entity or Designated Filing Entity, each Competent Authority will exchange on an automatic basis with all other Competent Authorities of Jurisdictions with which it has an active exchange relationship pursuant to paragraph 2 of Section 8 the information included within the GloBE Information Return of the MNE Group received from a Ultimate Parent Entity or Designated Filing Entity located in its Jurisdiction that is relevant for such Jurisdictions pursuant to the Dissemination Approach.
Time and Manner of Exchange of Information
1. With respect to Section 2, information included within a GloBE Information Return is to be exchanged no later than three months after the filing deadline in the sending Jurisdiction for the Reporting Fiscal Year to which the information relates.
2. Notwithstanding paragraph 1, information included within a GloBE Information Return is to be exchanged, with respect to the first Reporting Fiscal Year indicated by the Competent Authority in the notification pursuant to subparagraph 1a) of Section 8, no later than six months after the filing deadline in the sending Jurisdiction for that Reporting Fiscal Year.
3. Notwithstanding paragraph 1, Competent Authorities will exchange information included within a GloBE Information Return received after the filing deadline in the sending Jurisdiction within three months following the date on which it is received.
4. The Competent Authorities will automatically exchange the information included within GloBE Information Returns through a common schema in Extensible Markup Language.
5. The Competent Authorities will transmit the information through the OECD Common Transmission System and in compliance with the related encryption and file preparation standards.
Collaboration on Corrections, Compliance and Enforcement
1. A Competent Authority may notify another Competent Authority when the first-mentioned Competent Authority has reason to believe, with respect to an Ultimate Parent Entity or Designated Filing Entity that is located in the Jurisdiction of the other Competent Authority, that information included within a GloBE Information Return requires corrections. In case the notified Competent Authority agrees that information included within a GloBE Information Return requires corrections, it will, without undue delay, take appropriate measures to obtain such corrected information from the concerned Ultimate Parent Entity or Designated Filing Entity and will exchange the corrected information, without undue delay, with all Competent Authorities for which such information is subject to exchange pursuant to Section 2.
2. A Competent Authority may notify another Competent Authority when the first-mentioned Competent Authority received a notification from one or more Constituent Entities located in its Jurisdiction that the GloBE Information Return for such Constituent Entities is filed by the Ultimate Parent Entity or Designated Filing Entity located in the Jurisdiction of the other Competent Authority, but the information included within the GloBE Information Return relevant to the Jurisdiction of the first-mentioned Competent Authority pursuant to the Dissemination Approach was not exchanged by the deadline specified in paragraph 1 or 2 of Section 3. The other Competent Authority will promptly determine the reason for not exchanging such information and will inform the first-mentioned Competent Authority of such reason within one month of the receipt of the notification, including the expected exchange date for the information included within the GloBE Information Return, where relevant.
Confidentiality and Data Safeguards
1. All information exchanged is subject to the confidentiality rules and other safeguards provided for in the Convention, including the provisions limiting the use of the information exchanged.
2. A Competent Authority will notify the Co-ordinating Body Secretariat immediately of any breach of confidentiality or failure of safeguards and any sanctions and remedial actions consequently imposed. The Co-ordinating Body Secretariat will notify all other Competent Authorities with respect to which this is an Agreement in effect with the first-mentioned Competent Authority.
1. If any difficulties in the implementation or interpretation of this Agreement arise, a Competent Authority may request consultations with one or more Competent Authorities to develop appropriate measures to ensure that this Agreement is fulfilled. To the extent permitted by applicable law, any Competent Authority may, and if it so wishes through the Co-ordinating Body Secretariat, involve other Competent Authorities that have this Agreement in effect with a view to finding an acceptable resolution to the issue.
2. The Competent Authority that requested the consultations pursuant to paragraph 1 shall ensure, as appropriate, that the Co-ordinating Body Secretariat is notified of any conclusions that were reached and measures that were developed, including the absence of such conclusions or measures, and the Co-ordinating Body Secretariat will notify all Competent Authorities with respect to which this is an Agreement in effect with the first mentioned Competent Authority, even those that did not participate in the consultations, of any such conclusions or measures. Taxpayer-specific information, including information that would reveal the identity of the taxpayer involved, is not to be furnished.
3. Information included within a GloBE Information Return provided by a Competent Authority to another Competent Authority under this Agreement may be discussed by the latter with a third Competent Authority provided the third Competent Authority has been provided with the same information by the first-mentioned Competent Authority under this Agreement.
This Agreement may be amended by consensus by written agreement of all of the Competent Authorities that have this Agreement in effect. Unless otherwise agreed upon, such an amendment is effective on the first day of the month following the expiration of a period of one month after the date of the last signature of such written agreement.
1. A Competent Authority must provide, at the time of signature of this Agreement or as soon as possible thereafter, a notification to the Co-ordinating Body Secretariat:
a) specifying whether it intends to send the information pursuant to this Agreement and, if so:
i) confirming that its Jurisdiction has the legal and operational framework in place to allow for domestic filings of GloBE Information Returns and international exchanges of information included within such GloBE Information Returns with respect to Reporting Fiscal Years commencing on or after the date set out in the notification or specifying any period of provisional application of this Agreement due to pending national legislative procedures (if any); and
ii) including a list of the Jurisdictions of the Competent Authorities to which it wishes to send such information; and
b) specifying whether it wishes to receive information pursuant to this Agreement, and if so,
i) indicating whether its Jurisdiction has implemented an IIR, UTPR or QDMTT;
ii) confirming that it has in place adequate measures to ensure that the required confidentiality and data safeguards are met; and
iii) including a list of the Jurisdictions of the Competent Authorities from which it wishes to receive such information.
Competent Authorities must notify the Co-ordinating Body Secretariat, promptly, of any subsequent change to be made to any of the above-mentioned contents of the notification.
2. For purposes of Section 2, there is an active exchange relationship pursuant to this Agreement, as of the date on which (i) the sending Competent Authority has provided a notification to the Co-ordinating Body Secretariat under subparagraph 1a) of this Section, including listing the receiving Competent Authority’s Jurisdiction and (ii) the receiving Competent Authority has provided a notification to the Co-ordinating Body Secretariat under subparagraph 1b) of this Section, including listing the sending Competent Authority’s Jurisdiction.
3. The Co-ordinating Body Secretariat will maintain a list that will be published on the OECD website of the Competent Authorities that have signed this Agreement and between which Competent Authorities there is an active exchange relationship pursuant to paragraph 2 of this Section.
4. The Co-ordinating Body Secretariat will make available the information provided pursuant to subparagraphs 1a) and b) to other signatories through appropriate means.
5. A Competent Authority may deactivate an exchange relationship under this Agreement by giving notice of deactivation in writing to the Co-ordinating Body Secretariat. The Co-ordinating Body Secretariat will promptly notify the other Competent Authority of such notice. The deactivation will have effect for Reporting Fiscal Years commencing after such notice. Notwithstanding the above, the deactivation will have immediate effect in case it is due to a breach of confidentiality or failure of safeguards.
6. A Competent Authority may terminate its participation in this Agreement, by giving notice of termination in writing to the Co-ordinating Body Secretariat. Unless specified otherwise by the Competent Authority, such termination will become effective on the first day of the month following the expiration of a period of 30 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to the terms of the Convention.
Co-ordinating Body Secretariat
Unless otherwise provided for in this Agreement, the Co-ordinating Body Secretariat will notify all Competent Authorities of any notifications that it has received under this Agreement and will provide a notice to all signatories of this Agreement when a new Competent Authority signs this Agreement.
Done in English and French, both texts being equally authentic.
Petra Česen Čatar, pooblaščena ministrica, namestnica stalnega predstavnika Republike Slovenije pri OECD, v imenu pristojnega organa Republike Slovenije izjavljam, da bo ta ravnal v skladu z določbami
Večstranskega sporazuma med pristojnimi organi o izmenjavi informacij GloBE,
v nadaljevanju »sporazum«, ki je priloga te izjave.
Na podlagi te izjave se pristojni organ Republike Slovenije šteje za podpisnika sporazuma od 22. decembra 2025. Sporazum se med pristojnim organom Republike Slovenije in drugim pristojnim organom začne uporabljati v skladu s pododstavkom k) prvega odstavka 1. člena sporazuma.
Podpisano v Parizu 22. decembra 2025
VEČSTRANSKI SPORAZUM MED PRISTOJNIMI ORGANI O IZMENJAVI INFORMACIJ GLOBE
Ker so jurisdikcije podpisnikov tega Večstranskega sporazuma med pristojnimi organi o izmenjavi informacij GloBE (»sporazum«) pogodbenice Konvencije o medsebojni upravni pomoči pri davčnih zadevah ali Konvencije o medsebojni upravni pomoči pri davčnih zadevah, kot je bila spremenjena s Protokolom o spremembi Konvencije o medsebojni upravni pomoči pri davčnih zadevah (skupaj »konvencija« ter posamezno »izvirna konvencija« in »spremenjena konvencija«), ali ozemlja, za katera velja ta konvencija;
ker so bila svetovna pravila za preprečevanje zmanjševanja davčne osnove (GloBE) razvita v okviru vključujočega okvira OECD/G20 za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička (vključujoči okvir), da bi zagotovili, da nekatere velike mednarodne skupine podjetij plačajo minimalno raven davka na dohodek, ki izhaja iz vsake jurisdikcije, v kateri delujejo;
ker k doseganju istega cilja lahko prispeva tudi kvalificirani domači minimalni povrhnji davek;
ker mora po pravilih GloBE vsak subjekt v sestavi, ki je v jurisdikciji izvajalki, vložiti informativni obrazec za obračun pri davčni upravi te jurisdikcije izvajalke, da bi podprl izvajanje pravil GloBE;
ker je informativni obrazec za obračun sestavljen iz dveh delov, in sicer splošnega oddelka, ki vsebuje splošne informacije o mednarodni skupini podjetij kot celoti, vključno z njeno korporativno strukturo in splošnim povzetkom informacij GloBE, ter jurisdikcijskega oddelka ali več jurisdikcijskih oddelkov, ki odražajo podrobno uporabo pravil GloBE in kvalificiranega domačega povrhnjega davka, če je to primerno, za vsako jurisdikcijo, v kateri deluje mednarodna skupina podjetij;
ker je način razširjanja, ki določa, katere oddelke informativnega obrazca za obračun je treba zagotoviti vsaki jurisdikciji izvajalki in jurisdikciji, ki uporablja samo kvalificirani domači minimalni povrhnji davek, v kateri deluje mednarodna skupina podjetij, večstransko dogovorjen ter odvisen od strukture mednarodne skupine podjetij in vrstnega reda pravil v skladu s pravili GloBE;
ker se pričakuje, da se bo zakonodaja jurisdikcij občasno spreminjala tako, da bo izražala posodobitve pravil GloBE, in se bo po uveljavitvi sprememb v posamezni jurisdikciji štelo, da se za to jurisdikcijo opredelitev pravil GloBE za namene tega sporazuma nanaša na posodobljeno različico;
ker je po pravilih GloBE subjekt v sestavi oproščen obveznosti predložitve informativnega obrazca za obračun davčni upravi jurisdikcije izvajalke, v kateri je, če obrazec za obračun do roka za predložitev predloži krovni matični subjekt ali imenovani vložniški subjekt, ki je v jurisdikciji, ki ima s to jurisdikcijo izvajalko sklenjen kvalificirani sporazum med pristojnimi organi;
ker se v skladu s kvalificiranim sporazumom med pristojnimi organi pričakuje, da bo pristojni organ jurisdikcije izvajalke ali jurisdikcije, ki uporablja samo kvalificirani domači minimalni povrhnji davek, avtomatično prejel ustrezne oddelke informativnega obrazca za obračun od pristojnega organa jurisdikcije, v kateri je krovni matični subjekt ali imenovani vložniški subjekt, v skladu z načinom razširjanja;
ker III. poglavje konvencije dovoljuje izmenjavo informacij za davčne namene, vključno z avtomatično izmenjavo informacij, in pristojnim organom jurisdikcij omogoča, da se dogovorijo o obsegu in načinih take avtomatične izmenjave;
ker 6. člen konvencije določa, da se dve pogodbenici ali več pogodbenic lahko med seboj dogovori o avtomatični izmenjavi informacij, čeprav bo dejanska izmenjava informacij med pristojnimi organi potekala dvostransko;
ker se nameravajo pristojni organi zaradi lažjega in učinkovitega izvajanja pravil GloBE pri avtomatični izmenjavi informacij, vključenih v informativne obrazce za obračun, z jurisdikcijami izvajalkami in jurisdikcijami, ki uporabljajo samo kvalificirani domači minimalni povrhnji davek, opirati na ta sporazum;
ker je ta sporazum kvalificirani sporazum med pristojnimi organi, kot je opredeljen v pravilih GloBE;
ker jurisdikcije, ki nameravajo pošiljati informacije po tem sporazumu, imajo ali se pričakuje, da bodo imele pred prvo izmenjavo informacij, vključenih v informativni obrazec za obračun, vzpostavljen pravni in operativni okvir, ki omogoča domačo predložitev informativnih obrazcev za obračun in mednarodno izmenjavo informacij, vključenih v take informativne obrazce za obračun (vključno z vzpostavljenimi postopki za zagotavljanje pravočasne, točne, varne in zaupne izmenjave informacij, učinkovitega in zanesljivega sporočanja ter z zmogljivostmi za sprotno reševanje vprašanj in težav glede izmenjave ali zahtev za izmenjavo ter za izvajanje določb tega sporazuma);
ker jurisdikcije izvajalke ali jurisdikcije, ki uporabljajo samo kvalificirani domači minimalni povrhnji davek, ki nameravajo prejemati informacije po tem sporazumu, imajo ali se pričakuje, da bodo imele pred prvo izmenjavo informacij, vključenih v informativni obrazec za obračun, vzpostavljene ustrezne zaščitne ukrepe, ki zagotavljajo, da po tem sporazumu prejete informacije ostanejo zaupne in se uporabljajo samo za namene, določene v konvenciji;
ker pristojni organi jurisdikcij nameravajo skleniti ta sporazum ne glede na (morebitne) notranje zakonodajne postopke ter ob upoštevanju zaupnosti, varstva podatkov in drugih zaščitnih ukrepov, predvidenih v konvenciji, vključno z določbami, ki omejujejo uporabo informacij, izmenjanih po konvenciji;
ker si bodo pristojni organi jurisdikcij ob priznavanju prednosti centralne predložitve informacij s poznejšo izmenjavo informacij, vključenih v informativni obrazec za obračun, med pristojnimi organi, ki lahko spodbuja poenostavljeno izpolnjevanje zahtev in zmanjšuje obremenitve mednarodnih skupin podjetij in davčnih uprav, prizadevali za vzpostavitev izmenjave med podpisniki tega sporazuma, kadar koli bo to izvedljivo;
ker ta sporazum še dodatno olajšuje izmenjavo informacij, vključenih v informativni obrazec za obračun v skladu z načinom razširjanja, z jurisdikcijami, ki uporabljajo samo kvalificirani domači minimalni povrhnji davek,
so se pristojni organi dogovorili:
1. V sporazumu ti izrazi pomenijo:
a) izraz »jurisdikcija« pomeni državo ali ozemlje, za katero konvencija velja ali se uporablja kot izvirna oziroma spremenjena konvencija s podpisom in ratifikacijo v skladu z 28. členom ali z ozemeljsko razširitvijo v skladu z 29. členom ter ki je podpisnik tega sporazuma;
b) izraz »pristojni organ« pomeni osebe in organe, ki so za vsako jurisdikcijo navedeni v prilogi B h konvenciji;
c) izraz »informativni obrazec za obračun« pomeni informativni obrazec za obračun, ki ga predloži krovni matični subjekt, imenovani vložniški subjekt, imenovani lokalni subjekt ali subjekt v sestavi v skladu z notranjim pravom, pravili in/ali postopki jurisdikcije, v kateri je ta subjekt, pri čemer ta obrazec za obračun izraža obliko in vsebino standardiziranega informativnega obrazca za obračun, kot je bil odobren v okviru vključujočega okvira OECD/G20 za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička;
d) izraz »splošni oddelek« pomeni oddelek informativnega obrazca za obračun, ki vsebuje splošne informacije o mednarodni skupini podjetij kot celoti, vključno z njeno korporativno strukturo in splošnim povzetkom informacij GloBE, pri čemer je ta oddelek skladen z oddelkom 1 informativnega obrazca za obračun, kot je bil odobren v okviru vključujočega okvira OECD/G20 za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička;
e) izraz »jurisdikcijski oddelki« pomeni oddelke informativnega obrazca za obračun, ki vsebujejo informacije o podrobni uporabi pravil GloBE in kvalificiranega domačega minimalnega povrhnjega davka za vsako jurisdikcijo, v kateri deluje mednarodna skupina podjetij, pri čemer so ti oddelki skladni z oddelkoma 2 in 3 informativnega obrazca za obračun, kot sta bila odobrena v okviru vključujočega okvira OECD/G20 za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička;
f) izraz »način razširjanja« pomeni način, ki je odobren v okviru vključujočega okvira OECD/G20 za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička, da se določi, v katerih okoliščinah in v kakšnem obsegu je splošni oddelek ali jurisdikcijski oddelek ali več jurisdikcijskih oddelkov v informativnem obrazcu za obračun pomembnih za pobiranje domačih davkov v jurisdikciji, in v skladu s katerim:
i) se splošni oddelek predloži jurisdikcijam izvajalkam, v katerih so krovni matični subjekti ali subjekti v sestavi mednarodne skupine podjetij;
ii) se splošni oddelek, razen splošnega povzetka informacij GloBE iz oddelka 1.4 informativnega obrazca za obračun, predloži jurisdikcijam, ki uporabljajo samo kvalificirani domači minimalni povrhnji davek, a) v katerih so subjekti v sestavi mednarodne skupine podjetij; b) v katerih je skupni podvig ali član skupine skupnega podviga mednarodne skupine podjetij, če je kvalificirani domači minimalni povrhnji davek uveden v jurisdikciji za skupne podvige, ali c) v primerih, ko je kvalificirani domači minimalni povrhnji davek uveden v jurisdikciji za subjekt v sestavi brez države ali za skupni podvig brez države mednarodne skupine podjetij;
iii) se jurisdikcijski oddelek ali več jurisdikcijskih oddelkov predloži jurisdikciji ali jurisdikcijam, ki imajo pravice do obdavčitve na podlagi pravil GloBE ali kvalificiranega domačega minimalnega povrhnjega davka za jurisdikcijo ali jurisdikcije, na katere se jurisdikcijski oddelek ali več jurisdikcijskih oddelkov nanaša. Ne glede na zgoraj navedeno: a) jurisdikcijam, ki uporabljajo pravilo o prenizko obdavčenih dobičkih, v katerih je odstotek na podlagi pravila o prenizko obdavčenih dobičkih enak nič, se predloži samo tisti del informativnega obrazca za obračun, ki vsebuje informacije o pripisu povrhnjega davka na podlagi pravila o prenizko obdavčenih dobičkih za to jurisdikcijo, pri čemer so te informacije skladne s povzetkom oddelka 3.4.3 informativnega obrazca za obračun, in b) jurisdikciji izvajalki, v kateri je krovni matični subjekt, se predložijo vsi jurisdikcijski oddelki;
g) izraz »jurisdikcija izvajalka« pomeni jurisdikcijo, ki uporablja pravilo o vključitvi dohodkov ali pravilo o prenizko obdavčenih dobičkih ali oboje;
h) izraz »pravila GloBE« pomeni vzorčna pravila GloBE, komentar k vzorčnim pravilom GloBE in vse dogovorjene upravne smernice, kot so bile pripravljene v okviru vključujočega okvira OECD/G20 za preprečevanje zmanjševanja davčne osnove in preusmerjanja dobička (vključno z informativnim obrazcem za obračun, načinom razširjanja in vsemi drugimi smernicami, pogoji ali zahtevami, dogovorjenimi kot del izvedbenega okvira GloBE);
i) izraz »usklajevalni organ« pomeni usklajevalni organ konvencije, ki ga v skladu s tretjim odstavkom 24. člena konvencije sestavljajo predstavniki pristojnih organov pogodbenic konvencije;
j) izraz »sekretariat usklajevalnega organa« pomeni sekretariat OECD, ki zagotavlja pomoč usklajevalnemu organu;
k) izraz »sporazum, ki se uporablja« v zvezi z dvema pristojnima organoma pomeni, da sta ta pristojna organa podpisala ta sporazum in da je prvi navedeni pristojni organ sekretariatu usklajevalnega organa predložil uradno obvestilo po pododstavku a) prvega odstavka 8. člena, v katerem je navedel jurisdikcijo drugega pristojnega organa, drugi pristojni organ pa je sekretariatu usklajevalnega organa predložil uradno obvestilo po pododstavku b) prvega odstavka 8. člena, v katerem je navedel jurisdikcijo prvega navedenega pristojnega organa, in
l) izraz »jurisdikcija, ki uporablja samo kvalificirani domači minimalni povrhnji davek« pomeni jurisdikcijo, ki uporablja samo kvalificirani domači minimalni povrhnji davek.
2. Posebni izrazi, ki v tem sporazumu niso opredeljeni drugače, imajo pomen, kot ga imajo takrat po pravu jurisdikcije, ki uporablja ta sporazum, pri čemer je ta pomen skladen s pomenom iz pravil GloBE. Vsi izrazi, ki v tem sporazumu ali pravilih GloBE niso drugače opredeljeni, imajo, razen če sobesedilo ne zahteva drugače ali se pristojni organi ne dogovorijo o skupnem pomenu (kot dovoljuje notranje pravo), pomen, kot ga imajo takrat po pravu jurisdikcije, ki uporablja ta sporazum, pri čemer pomen po veljavni davčni zakonodaji te jurisdikcije prevlada nad pomenom izraza po drugi zakonodaji te jurisdikcije.
Izmenjava informacij, vključenih v informativne obrazce za obračun
V skladu z določbami 6. člena konvencije in na podlagi določitve krovnega matičnega subjekta ali imenovanega vložniškega subjekta vsak pristojni organ z vsemi drugimi pristojnimi organi jurisdikcij, s katerimi ima v skladu z drugim odstavkom 8. člena vzpostavljeno dejavno izmenjavo, avtomatično izmenja informacije, vključene v informativni obrazec za obračun mednarodne skupine podjetij, prejet od krovnega matičnega subjekta ali imenovanega vložniškega subjekta, ki je v njegovi jurisdikciji, ki so pomembne za te jurisdikcije v skladu z načinom razširjanja.
Čas in način izmenjave informacij
1. V zvezi z 2. členom se informacije, vključene v informativni obrazec za obračun, izmenjajo najpozneje tri mesece po roku za predložitev v jurisdikciji pošiljateljici za poslovno leto poročanja, na katero se informacije nanašajo.
2. Ne glede na prvi odstavek se informacije, vključene v informativni obrazec za obračun, izmenjajo v zvezi s prvim poslovnim letom poročanja, ki ga pristojni organ navede v uradnem obvestilu v skladu s pododstavkom a) prvega odstavka 8. člena, najpozneje šest mesecev po roku za predložitev v jurisdikciji pošiljateljici za to poslovno leto poročanja.
3. Ne glede na prvi odstavek pristojni organi izmenjajo informacije, vključene v informativni obrazec za obračun, prejete po roku za predložitev v jurisdikciji pošiljateljici, v treh mesecih po dnevu prejema.
4. Pristojni organi avtomatično izmenjajo informacije, vključene v informativne obrazce za obračun, po skupni shemi v razširljivem označevalnem jeziku.
5. Pristojni organi informacije pošiljajo po enotnem sistemu prenosa OECD ter v skladu s povezanimi standardi šifriranja in priprave datotek.
Sodelovanje pri popravkih, izpolnjevanju in uveljavljanju
1. Pristojni organ lahko uradno obvesti drug pristojni organ, kadar utemeljeno meni, da je treba v zvezi s krovnim matičnim subjektom ali imenovanim vložniškim subjektom, ki je v jurisdikciji drugega pristojnega organa, popraviti informacije, vključene v informativni obrazec za obračun. Če se obveščeni pristojni organ strinja, da je treba informacije, vključene v informativni obrazec za obračun, popraviti, brez nepotrebnega odlašanja sprejme ustrezne ukrepe, da od zadevnega krovnega matičnega subjekta ali imenovanega vložniškega subjekta pridobi popravljene informacije, in popravljene informacije brez nepotrebnega odlašanja izmenja z vsemi pristojnimi organi, s katerimi te informacije izmenjuje v skladu z 2. členom.
2. Pristojni organ lahko uradno obvesti drug pristojni organ, če je prejel uradno obvestilo subjekta ali več subjektov v sestavi, ki so v njegovi jurisdikciji, da je informativni obrazec za obračun za te subjekte v sestavi predložil krovni matični subjekt ali imenovani vložniški subjekt, ki je v jurisdikciji drugega pristojnega organa, vendar informacije, vključene v informativni obrazec za obračun, ki so pomembne za jurisdikcijo prvega navedenega pristojnega organa v skladu z načinom razširjanja, niso bile izmenjane do roka iz prvega ali drugega odstavka 3. člena. Drugi pristojni organ brez odlašanja ugotovi, zakaj te informacije niso bile izmenjane, in o tem obvesti prvi navedeni pristojni organ v enem mesecu po prejemu uradnega obvestila ter po potrebi sporoči tudi pričakovani datum izmenjave informacij, vključenih v informativni obrazec za obračun.
Zaupnost in varstvo podatkov
1. Za vse izmenjane informacije veljajo pravila o zaupnosti in drugi zaščitni ukrepi, ki jih predvideva konvencija, vključno z določbami, ki omejujejo uporabo izmenjanih informacij.
2. Pristojni organ nemudoma uradno obvesti sekretariat usklajevalnega organa o vsaki kršitvi zaupnosti ali neuspešnih zaščitnih ukrepih ter vseh zaradi tega sprejetih sankcijah in ukrepih za odpravo kršitve. Sekretariat usklajevalnega organa uradno obvesti vse druge pristojne organe, ki uporabljajo ta sporazum s prvim navedenim pristojnim organom.
1. Ob težavah pri izvajanju ali razlagi tega sporazuma lahko pristojni organ zaprosi za posvet s pristojnim organom ali več pristojnimi organi zaradi priprave ustreznih ukrepov za zagotovitev izvajanja tega sporazuma. Kateri koli pristojni organ lahko v obsegu, ki ga dopušča veljavno pravo, če želi, tudi po sekretariatu usklajevalnega organa, vključi druge pristojne organe, ki uporabljajo ta sporazum, da bi našli sprejemljivo rešitev za to težavo.
2. Pristojni organ, ki je zaprosil za posvet v skladu s prvim odstavkom, po potrebi zagotovi, da je sekretariat usklajevalnega organa obveščen o vseh sprejetih sklepih in pripravljenih ukrepih, vključno o tem, da sklepi niso bili sprejeti ali ukrepi niso bili pripravljeni, sekretariat usklajevalnega organa pa o teh sklepih ali ukrepih uradno obvesti vse pristojne organe, ki uporabljajo ta sporazum s prvim navedenim pristojnim organom, tudi tiste, ki niso sodelovali pri posvetu. Informacije, ki se nanašajo na posameznega davčnega zavezanca, vključno z informacijami, ki bi razkrile njegovo identiteto, se ne predložijo.
3. O informacijah, vključenih v informativni obrazec za obračun, ki jih pristojni organ predloži drugemu pristojnemu organu po tem sporazumu, lahko ta razpravlja s tretjim pristojnim organom, če je prvi navedeni pristojni organ tretjemu pristojnemu organu predložil enake informacije po tem sporazumu.
Ta sporazum se lahko spremeni soglasno s pisnim dogovorom med vsemi pristojnimi organi, ki uporabljajo ta sporazum. Če ni dogovorjeno drugače, začne sprememba veljati prvi dan meseca po preteku enega meseca od dneva zadnjega podpisa pisnega dogovora.
1. Pristojni organ mora ob podpisu tega sporazuma ali čim prej po njem sekretariatu usklajevalnega organa predložiti uradno obvestilo, v katerem:
a) navede, ali namerava poslati informacije po tem sporazumu, in če jih namerava poslati:
i) potrdi, da ima njegova jurisdikcija vzpostavljen pravni in operativni okvir, ki omogoča domačo predložitev informativnih obrazcev za obračun in mednarodno izmenjavo informacij, vključenih v take informativne obrazce za obračun, za poslovna leta poročanja, ki se začnejo na dan, določen v uradnem obvestilu, ali po njem, ali navede morebitno obdobje začasne uporabe tega sporazuma zaradi (morebitnih) nedokončanih notranjih zakonodajnih postopkov ter
ii) navede seznam jurisdikcij pristojnih organov, ki jim želi poslati te informacije, in
b) navede, ali želi prejeti informacije po tem sporazumu, in če jih želi prejeti:
i) navede, ali njegova jurisdikcija uporablja pravilo o vključitvi dohodkov, pravilo o prenizko obdavčenih dobičkih ali kvalificirani domači minimalni povrhnji davek;
ii) potrdi, da ima vzpostavljene ustrezne ukrepe za zagotovitev izpolnjevanja zahtev glede zaupnosti in varstva podatkov, ter
iii) navede seznam jurisdikcij pristojnih organov, od katerih želi prejeti te informacije.
Pristojni organi morajo sekretariat usklajevalnega organa nemudoma uradno obvestiti o vsaki naknadni spremembi zgoraj navedene vsebine uradnega obvestila.
2. Za namene 2. člena je dejavna izmenjava po tem sporazumu vzpostavljena od dneva, ko (i) pristojni organ pošiljatelj pošlje uradno obvestilo sekretariatu usklajevalnega organa v skladu s pododstavkom a) prvega odstavka tega člena, vključno z navedbo jurisdikcije pristojnega organa prejemnika, in (ii) pristojni organ prejemnik pošlje uradno obvestilo sekretariatu usklajevalnega organa v skladu s pododstavkom b) prvega odstavka tega člena, vključno z navedbo jurisdikcije pristojnega organa pošiljatelja.
3. Sekretariat usklajevalnega organa vodi seznam pristojnih organov, ki so podpisali ta sporazum in med katerimi je vzpostavljena dejavna izmenjava v skladu z drugim odstavkom tega člena, ter ga objavi na spletnem mestu OECD.
4. Sekretariat usklajevalnega organa da informacije, zagotovljene v skladu s pododstavkoma a) in b) prvega odstavka, na ustrezen način na voljo drugim podpisnikom.
5. Pristojni organ lahko prekine izvajanje izmenjave po tem sporazumu s pisnim obvestilom o prekinitvi izvajanja sekretariatu usklajevalnega organa. Sekretariat usklajevalnega organa o tem nemudoma uradno obvesti drugi pristojni organ. Prekinitev izvajanja učinkuje za poslovna leta poročanja, ki se začnejo po tem obvestilu. Ne glede na navedeno prekinitev izvajanja začne učinkovati takoj, če je razlog zanjo kršitev zaupnosti ali neuspešnost zaščitnih ukrepov.
6. Pristojni organ lahko odpove sodelovanje po tem sporazumu s pisnim obvestilom o odpovedi sekretariatu usklajevalnega organa. Če pristojni organ ne določi drugače, taka odpoved začne učinkovati prvi dan meseca po preteku 30 mesecev od dneva uradnega obvestila o odpovedi. Ob odpovedi vse informacije, ki so že bile prejete po tem sporazumu, ostanejo zaupne in zanje veljajo pogoji iz konvencije.
Sekretariat usklajevalnega organa
Če ta sporazum ne določa drugače, sekretariat usklajevalnega organa uradno obvesti vse pristojne organe o vseh uradnih obvestilih, ki jih prejme po tem sporazumu, in vse podpisnike sporazuma obvesti, ko ga podpiše nov pristojni organ.
Sestavljeno v angleškem in francoskem jeziku, pri čemer sta besedili enako verodostojni.
Za izvajanje sporazuma skrbi ministrstvo, pristojno za finance.
Ta uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe.
Št. 00704-32/2026
Ljubljana, dne 4. februarja 2026
EVA 2026-1811-0004
Vlada Republike Slovenije
