It is often the case that residents of Slovenia have travelled abroad in the past, worked there for several years and, as a rule, become non-residents of Slovenia, moving or returning to Slovenia upon retirement. However, certain individuals who have never been resident in Slovenia decide to reside in the country after retirement.
In both cases, i.e. where persons move or return to Slovenia upon retirement, and establish or re-establish at least one of the ties of residence with Slovenia (e.g. an officially registered place of permanent residence, family in Slovenia, presence in Slovenia for more than 183 days in a calendar year), they become residents in Slovenia for tax purposes.
They are obliged to arrange their residence status for tax purposes with the Financial Administration of the Republic of Slovenia by submitting an application, which may also take the form of a completed Establishing residence status – Entering the Republic of Slovenia questionnaire. The signed and scanned application/questionnaire for determining residence status may also be sent to the Financial Administration using the email address of a competent financial office or via the eDavki (eTaxes) portal using a digital certificate or a username and password. Arranging residence status is addressed and described in more detail under International taxation – General explanations.
Residents of Slovenia are taxed on the basis of the worldwide income principle, which means that they are taxed on all income deriving from inside and outside Slovenia.
What does a recipient of income have to do?
As this concerns non-national payers, residents of Slovenia must declare their pensions from abroad using the Tax return for assessing the personal income tax prepayment on pension income for residents form, which can be submitted in a straightforward manner electronically via the eDavki system:
- without a digital certificate (register using a username and password);
- using a digital certificate.
A paper form may be submitted in person or by post to any financial office, with the exception of the General Financial Office and the Special Financial Office.
If, in addition to a pension derived from a statutory pension and disability insurance abroad, residents of Slovenia receive a pension annuity from abroad, they must declare this in the tax return form.
A pension or pension annuity received from abroad and the income tax prepayment calculated during the year are taken into account in the annual income tax assessment.
Did you know?
Most international treaties on the avoidance of double taxation of income and wealth provide that pensions and pension annuities are taxed only in the country of residence of the pension recipients (Slovenia). In such cases, the tax paid abroad is not taken into account as a deduction. Taxable persons may request a refund of tax paid abroad from the competent authority of the country concerned.