In accordance with Slovenian CFC (Controlled Foreign Company) rules, the taxpayer's tax base includes the undistributed income of a controlled foreign company, arising from the following categories of income:
1.	Interest or other income from financial assets
2.	Royalties or other income derived from intellectual property
3.	Dividends and income from the disposal of shares
4.	Income from financial leasing
5.	Income from insurance, banking, and other financial activities
6.	Income from invoicing entities that earn income from the sale of goods and services purchased from or sold to related parties, and that add little or no economic value