From 2005 onwards residents of Slovenia are liable to personal income tax on their worldwide income (i.e. income derived in Slovenia as well as abroad) which means that taxation is now based on taxation of income and capital irrespective of the source of the income or the location of the capital. Non-residents are liable to pay personal income tax on income the source of which is in Slovenia as well as from capital which is situated in Slovenia. Because of the above-mentioned facts the base of persons liable to personal income tax in Slovenia has considerably broadened especially with all those Slovenian residents who earn different types of incomes abroad. On the other side, the growing globalisation of the world economy increases the movements of capital, work or business across the border of our country meaning that more and more non-residents earn different types of incomes in Slovenia.
As a result the double taxation of individuals is more frequent that is why the application of double taxation conventions gains in importance. The main goals of concluding double taxation conventions are to avoid international double taxation of the same income and capital, to prevent tax evasion and tax discrimination and to enable the resolution of tax disputes. In practice, the double taxation conventions on income and on capital are often addressed as “conventions”, “agreements”, “tax treaties”.
After gaining the independence Slovenia has adopted some double taxation conventions which were concluded by former Republic of Yugoslavia; others were concluded by Slovenia. Slovenia continues concluding double taxation conventions, so that the number of double taxation conventions currently in force has already increased to 50 and more.
On the on the following website you can find more detailed information about taxation of residents according to worldwide income, taxation of non-residents in Slovenia, taxation of foreigners real estate and movable property, VAT refund when leaving Slovenia, distance selling, explanations relating to the implementation of Tax Treaties and EU Directives, claiming privileges from international treaties on avoidance of double taxation of income etc.
- International taxation – General explanations
- International taxation – Taxation of individuals non-residents in Slovenia
- International taxation – Taxation of foreign enterprises non-residents in Slovenia
- International taxation – Taxation of artistes and sportmen
- Tax treatment of business operations with virtual currencies as per ZDoh-2, ZDDPO-2, ZDDV-1 and ZDFS
- Withholding tax on income from dematerialised financial instruments, Clarification of Section IIIa of Part V of the Tax Procedure Act – ZDavP-2
- Note to foreign businesses and companies upon entry into the tax register of Slovenia
- Tax guide for foreign students in Slovenia
- Non – residents permanent establishment