When a person moves or returns to Slovenia (for reasons of employment, study, retirement, etc.) and newly establishes or re-establishes a residential link with Slovenia (such as permanent residence, family living in Slovenia, staying in Slovenia for more than 183 days in a calendar year, etc.), that person becomes a resident for tax purposes.
The residency (resident or non-resident) status is also associated with the scope of an individual's tax liability. Residents of Slovenia are liable to pay personal income tax only on all income earned in Slovenia and abroad, and non-residents are liable to pay personal income tax on income earned in Slovenia only.
Such persons are obliged to regulate their residency status for tax purposes with the Financial Administration of the Republic of Slovenia by submitting an application in the form of a completed questionnaire – Application for determining individual's residency status – arrival in the Republic of Slovenia. The questionnaire is not mandatory; you can simply file an application for determining your resident status. More information on the regulation of the residency status can be found in a more detailed description under the title International Taxation – General Explanations.
First-time comers to Slovenia must submit an application for the entry of natural persons in the tax register (DR-02 form) before their first receipt of taxable income or before first acquisition of taxable movable and immovable property, on the basis of which they will be assigned a Slovenian tax identification number (for the purposes of receiving income in Slovenia). For more information about the requirements for entry in the tax register see the detailed description in the document Entry into Tax Register – Detailed Description.
The signed and scanned application/questionnaire for determining residency status can be forwarded to the Financial Administration by e-mail to the competent financial office, through the eDavki portal by using a digital certificate or by using a user name and password.
If Slovenia has concluded a double taxation convention with the country that is the source of the income, its provisions on the allocation of the right to tax particular income, the threshold level of taxation for a particular income, if prescribed, and the use of the methods for eliminating the double taxation of income are applied.