Lower Corporate Tax
The government has argued the cut in the rate will help business create jobs, which will in turn help restart the country's economy.
In presenting the measure back in April, Finance Minister Janez Šušteršič said he expected it to help create 3,000 to 4,000 new jobs in the private sector.
Businesses are also subject to other tax tweaks in 2013 under changes to the corporate income tax act passed by parliament in November. In line with the changes, companies with revenues below EUR 50,000 will be able to introduce standardised expenses of 70% in place of accounting.
Moreover, companies will be able to claim donations as tax breaks.