The Employee Profit-Sharing Act (ZUDDob-1) – A Comprehensive Overhaul of the Employee Profit-Sharing System
Authors I Boštjan Špec and Anja Bošnik On March 11, 2026, the Employee Profit-Sharing Act (“ZUDDob-1“) entered into force, comprehensively regulating the field of employee profit-sharing and repealing the previous ZUDDob from 2008. Participation in profits remains voluntary, and the right to participate …
The Workers’ Ownership Cooperative Act (ZLZD) Promotes Employee Ownership in Companies
Authors I Boštjan Špec and Domen Humar On 23 October 2025, the National Assembly adopted the Workers’ Ownership Cooperative Act (“ZLZD“), which will enter into force on 1 January 2026. Basic idea of the ZLZD The Act, through various financial and other …
AMENDMENT TO THE COMPANIES ACT (ZGD-1M)
Author: Kaja Franko The National Assembly of the Republic of Slovenia adopted an amendment to the Companies Act, ZGD-1M (Official Gazette of the Republic of Slovenia, no. 102/2024), which entered into force on 18 December 2024. The amendment introduces new provisions into the Slovenian …
Amendment to the Companies Act
Author: Tim Mušič Kralj We are living in the time of the digital transformation of society, which brings along many changes; its impacts are visible in all subsystems of society – to a large extent also in the economy. The development of digital technology will …
Longer-Term Arrangements for the Foreign Direct Investment Screening Mechanism Are Being Developed
Author: Gašper Moškotevc In Slovenia, the foreign direct investment screening mechanism came into force in 2020 with the entry into force of the Act Determining the Intervention Measures to Mitigate and Remedy the Consequences of the COVID-19 Epidemic (hereinafter “ZIUOOPE”). This is a procedure in …
How is Slovenia coping with the turbulent economic situation?
Author: Lidija Zupančič Just as the negative impacts of the pandemic were coming to an end and the market was slowly picking up, the adverse effect of the Russia/Ukraine crisis began to impact the Slovenian market. In order to mitigate the situation, Slovenia has adopted …
What Do Shareholders Need to Know Before Providing a Loan to Their Company?
Author: Lidija Zupančič In practice, it often happens that a company needs additional funds to run its business. The company can raise these funds in several ways, including through a loan from one or more of its shareholders. However, the shareholders should be aware that …
Business after the death of a shareholder: What can a shareholder do for his/her will to be respected as much as possible?
Authors: Ažbe Tušar, Petra Zvržina This article represents the continuation of the first inheritance law article on inheritance and its consequences to administering and management of businesses in case of death of a shareholder and director. In the previous article, we presented the option of …
The Seventh COVID-19 Law: Funding for uncovered fixed costs
Author: Jera Majzelj In the last days of December, the National Assembly adopted a new round of intervention measures (the so-called Seventh COVID-19 Law or PKP7 package). Amongst others, the latter introduced certain changes to the existing scheme of partial funding of uncovered fixed costs, …
The ownership of business after the death of a shareholder
Authors: Petra Zvržina, Ažbe Tušar In the past months, we have probably all faced our mortality and have wondered how will things that we started in life continue once we are gone. For business owners, this also concerns their businesses. What exactly does happen with …
