If you became a tax resident of Slovenia in the past and now you are leaving, it is important for the determination of your residency status to notify the Financial Administration about that.
Fill out the questionnaire to do so: Application for determining individual's residency status – leaving the Republic of Slovenia. The questionnaire is not mandatory, you can simply file an application for determining your residency status. 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 you are leaving for a short period of time (less than six months and you still have residential ties with Slovenia, such as a home, which is available on a permanent basis, family, etc.), you will remain a Slovenian resident and you will be taxed according to the worldwide income.
If you are, on the other hand, planning to live abroad for a longer period of time (more than six months) and also move the center of your economic and personal interests to that country, you will be considered as a non-resident of Slovenia and you will only be liable to pay taxes from income with a Slovenian source.
A non-resident is only liable to pay personal income tax on income with source in Slovenia. For example:
- if employment is served or services are provided in Slovenia,
- if the income is paid by a Slovenian resident (a Slovenian legal entity or private individual) or a business unit of a non-resident (a business unit of a foreign legal entity in Slovenia),
- if the non-resident pursues business activities at or via a business unit in Slovenia,
- income from real estate and rights on real estate in Slovenia, including the capital gains from the disposal of real estate,
- income from securities and equity issued by the Republic of Slovenia etc.,
- if you own real estate in Slovenia, you are liable to pay property tax in accordance with the Civil Tax Act and the building land use charge in accordance with the building land act and municipal ordinances on the building land use charge,
- if you sell real estate, you are liable to pay real estate sales tax in accordance with the real estate sales tax act.