The 40% tax on IFIs is absolutely too high and is a mere political relic from 2008. Moreover, according to the "good old" Slovenian custom, it is determined by a relatively complicated formula which in many cases does not assess the tax, even if a profit has been made.  My proposal is that the tax should be levied at a lower rate - from 10% up to ! 25% (not after one year, because IFIs are by their very nature short-term VPs) - and according to a simple formula: tax = profit made (xyz €)*0.1(25). No deductions or reductions in the tax base. This way, every profit will be covered and investors will be less burdened by red tape and tax.