How to report dividends (Doh-Div): gross amounts, foreign tax and the 1 March 2027 deadline

Short answer

Every dividend paid through a foreign broker is reported on the Doh-Div form, by 1 March 2027 for 2026. You report the gross amount — before any foreign withholding — converted to euros at the Bank of Slovenia rate for the payment date. The Slovenian rate is 25 %; foreign tax is credited, but only up to the treaty rate, which for portfolio dividends is generally 15 %.

When the tax liability arises

At the moment the dividend is credited to your brokerage account. Not when you move the money to a personal bank account, and not when you spend it.

This is why it also applies to dividends your broker reinvests automatically (DRIP): the money was yours, the payment was made, the taxable event occurred. That you never saw it in your bank account is legally irrelevant.

The rate

The rate is flat — dividends have no holding-period schedule of the kind capital gains use. It makes no difference whether you held the share for a week or ten years.

Gross, not net

You report the gross dividend, i.e. the amount before foreign withholding. This is the most common mistake in manual entry, because a broker’s statement usually shows the net figure that landed in the account most prominently.

Each payment is converted to euros at the Bank of Slovenia rate for the payment date — not the year-end rate and not an average.

Foreign tax: how much FURS actually credits

Foreign withholding tax is credited in Slovenia, but not in full — only up to the rate allowed by the double-taxation treaty. For portfolio dividends that rate is generally 15 %.

This matters: if 30 % was withheld abroad, Slovenia credits 15 %. The remaining 15 % is not lost — but you must reclaim it in the source country, not from FURS.

Example: a US dividend, with and without a W-8BEN

An investor receives a gross dividend of $100. The Bank of Slovenia rate on the payment date is 1.0800 USD/EUR, which is €92.59 gross.

Without a W-8BEN on file you therefore pay 40 % instead of 25 % — and your Slovenian return cannot recover the difference, because it exceeds the treaty rate. The form takes a few minutes to complete at your broker and is valid for three years. More in the article on W-8BEN.

What is not Doh-Div

• A gain on selling a share — that is Doh-KDVP.
• Interest, even when your broker pays it alongside dividends — that goes on Doh-Obr or Doh-DHO.
• Distributions from an accumulating ETF — there are none; the fund reinvests internally and tax arises only on sale of the unit.

Why manual entry is laborious

Dividends arrive in small amounts, often quarterly, separately for each company. A portfolio of 20 dividend-paying shares means 80 or more separate entries a year. For each one you need:

• the payment date,
• the payer and its source country,
• the gross amount in the original currency,
• the amount of foreign withholding,
• the Bank of Slovenia rate for that day, and the conversion to euros.

One missed row or one wrong rate, and the form is incorrect.

What Plutko does

Plutko reads every dividend payment from your statement and automatically:

1. separates dividends from interest and other distributions your broker books in the same section;
2. takes the gross amount and converts it at the Bank of Slovenia rate for the payment date;
3. identifies the source country and the withholding and claims the credit up to the treaty rate;
4. flags excess withholding — the part that cannot be claimed in Slovenia and must be reclaimed in the source country;
5. prepares DOH_DIV.xml and its accompanying attachment, ready to import into eDavki.

The methodology, with article references, is published on the Accuracy page.

Frequently asked questions

Do I have to report dividends I never withdrew from my brokerage account?

Yes. The taxable event occurs when the dividend is credited to the trading account, not when the money is transferred to a personal bank account. The same applies to automatically reinvested dividends.

Do I enter the gross or the net amount?

Gross, i.e. before foreign withholding. The foreign tax withheld is entered separately, in the field for claiming the credit.

How much foreign tax does FURS credit?

Up to the rate allowed by the double-taxation treaty, which for portfolio dividends is generally 15 %. If 30 % was withheld, 15 % is credited in Slovenia and you reclaim the rest in the source country.

What is a W-8BEN and do I need one?

It is the form through which you claim the more favourable treaty rate on US dividends at your broker. With it, withholding is 15 % instead of 30 %. Without it, your total effective burden is 40 % rather than 25 %.

Do dividends offset against a loss on selling shares?

No. Dividends are a separate class of capital income with their own form and a flat rate. A capital loss from Doh-KDVP does not affect them.

What if I received dividends in several currencies?

Each payment is converted separately, at the Bank of Slovenia rate for that payment’s own date. There is no single annual rate.

What about dividends from Slovenian companies?

For those the payer generally withholds and reports the tax, so you do not enter them in Doh-Div. The form is for foreign income, where no withholding under Slovenian rules took place.

What happens if I missed the deadline?

You can still file through a voluntary disclosure (samoprijava): if you report the omission yourself, before FURS discovers it, you generally avoid the fine and pay the tax with interest. See the page on voluntary disclosure.

Check your number without registering: calculate your capital gains tax.

Related articles

• W-8BEN for Slovenian investors
• Everything about capital gains tax (Doh-KDVP)
• Interest and the Doh-Obr and Doh-DHO forms
• CFDs and options — the D-IFI form