International taxation
News
Topic description
General
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.
Details
- Tax treatment of income of workers posted abroad
- Tax paid retrospectively by posted workers on income from employment abroad
- Posted workers
- Income from employment
- Employment abroad with a foreign employer
- 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
- Transfer pricing
Legislation
Life & Business Events
Natural persons
- Obtaining a tax identification number for a foreigner individual
- Coming to Slovenia to work, to study, after retirement, etc.
- I am a non-resident and earn taxable income in Slovenia
- Leaving Slovenia
Natural persons with an activity & Legal entities
Services & Forms
Natural persons
- Exemption or exemption of tax based on international agreements on avoidance of double taxation
- Tax refund based on international agreements on avoidance of double taxation
- Exercising benefits from international agreements with regard to tax on foreign property
- Certificate of residency in the Republic of Slovenia for the purposes of exercising the conventions
- Identification of resident status under the Personal Income Tax Act - ZDoh-2
- Identification of resident status under the international ageements on avoidance of double taxation
- Claiming relief for residents of EU or EEA Member Countries
- Claiming higher flat-rate costs or actual non-resident costs – performer/athlete
- Tax base reduction for income based on other contractual relationships for non-residents
- Certificate of tax paid in the Republic of Slovenia
- Tax return form for assessing personal income tax prepayment for employment for non-residents
- Tax return form for assessing personal income tax prepayment from the transfer of a property right
- Tax return form for assessing personal income tax prepayment from other income
- Assessment of income tax on other interest
- Assessment of income tax from capital gains at the disposal of real property
- Tax base reduction for income from letting property for the purpose of claiming actual costs
- Tax base reduction on other income
Natural persons with an activity & Legal entities
- Exemption or exemption of tax based on international agreements on avoidance of double taxation
- Tax refund based on international agreements on avoidance of double taxation
- Exercising benefits from international agreements with regard to tax on foreign property
- Certificate of residency in the Republic of Slovenia for the purposes of exercising the conventions
- Certificate of tax paid in the Republic of Slovenia
- Claiming higher flat-rate costs or actual non-resident costs – performer/athlete
