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Slovenia - Income Tax

Slovenia - Income Tax

Taxation of international executives

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Related content

Tax returns and compliance
Tax rates
Residence rules
Termination of residence
Economic employer approach
Types of taxable compensation
Tax-exempt income
Expatriate concessions
Salary earned from working abroad
Taxation of investment income and capital gains
Additional capital gains tax (CGT) issues and exceptions
General deductions from income
Tax reimbursement methods
Calculation of estimates/prepayments/withholding
Relief for foreign taxes
General tax credits
Sample tax calculation

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

Tax returns and compliance

When are tax returns due? That is, what is the tax return due date?

31 July. From 2008 on, the tax authority is obliged to generate preliminary annual tax assessment i.e. informative tax calculation from their own information, to assess the tax and submit the assessment to the taxpayer. If the preliminary tax assessment has not been submitted to the taxpayer by 15 June of the current year, the taxpayer is obliged to file an annual income tax return for the previous year by the end of July of the current year. The tax liability of the taxpayer will be calculated by the tax authority (the tax assessment shall be issued by 31 October of the same year).

What is the tax year-end?

31 December.

What are the compliance requirements for tax returns in Slovenia?

Residents

Advance tax payments are usually made on a monthly basis, these are withheld by employers when the salary is paid. If a resident receives salary from a foreign entity, monthly tax return should be filed within 15 days after the income is received. On the basis of a tax return filed, the tax authority issue monthly tax assessment. Advance tax payments are offset against the annual tax liability.

The annual tax return has to be filed by 31 July of the current year (if the preliminary tax assessment is not received by 15 June) for the previous year. The tax authority should issue a tax assessment by 31 October of the same year.

Non-residents

Non-residents are liable to income tax on income derived in Slovenia. Tax payments are made on the basis of the tax return filed with the tax authority or the tax is withheld by the payer of income. The tax paid is considered as a final tax.

Tax rates

What are the current income tax rates for residents and non- residents in Slovenia?

Residents and non-residents

Income tax table for 2020, , in Euros (EUR)

Taxable income bracket

Total tax on income below bracket

Tax rate on income in bracket

From EUR

To EUR

EUR

Percent

0.00

8,500.00

0.00

16

8,500.00

25,000.00

1,360.00

26

25,000.00

50,000.00

5,650.00

33

50,000.00

72,000.00

13,900.00

39

Over 72,000.00

-

22,480.00

50


The tax rates for residents and non-residents are the same.

Residence rules

For the purposes of taxation, how is an individual defined as a resident of Slovenia?

An individual is deemed to be a resident of Slovenia if their officially registered permanent address, habitual place or the center of their personal and economic interests is in Slovenia. In addition, any person who has been present in Slovenia in a tax year for more than 183 days in the aggregate is deemed to be a resident in that tax year.

Article 18 of the Personal Income Tax Act defines the following sources of income that are taken into account for the personal income tax return:

  • income from employment
  • income from basic agriculture and forestry
  • income from business activity
  • income from capital (dividends, interest, and capital gains)
  • income from rents and royalties
  • other income accruing to persons liable to tax in Slovenia.

During the year tax is generally paid as advance payments for income mentioned above. These advance payments are taken into account when calculating the final tax liability in the annual tax return (except of income from capital, rents and income from business activity, whereby the taxable basis is determined with standard costs).

Is there, a de minimus number of days rule when it comes to residency start and end date? For example, a taxpayer can’t come back to the host country/jurisdiction for more than 10 days after their assignment is over and they repatriate.

No.

Termination of residence

Are there any tax compliance requirements when leaving Slovenia?

Personal income tax return has to be filed prior to departure from Slovenia if a person is obliged to file such tax return for the current year.

What if the assignee enters the country/jurisdiction before their assignment begins?

Applicable in case of tax residence status if it is determined on the basis of presence in Slovenia (more than 183 days in a calendar year).

What if the assignee comes back for a trip after residency has terminated?

Depending on the nature of their work (if the employment is exercised on the territory of Slovenia), the assignee might have filing obligation.

Communication between immigration and taxation authorities

Do the immigration authorities in Slovenia provide information to the local taxation authority regarding when a person enters or leaves Slovenia?

Yes. In principle, data from civil register regarding temporary residence (address) registered in Slovenia are available to the tax authority (however, with a delay).

Filing requirements

Will an assignee have a filing requirement in the host country/jurisdiction after they leave the country/jurisdiction and repatriate?

An assignee (resident) is obliged to file the annual tax return prior to departure from Slovenia. If the tax return is filed prior to departure, the assignee has no further obligations, unless they receive additional payment in the future related to their assignment in Slovenia i.e. payment related to their working days in Slovenia.

Economic employer approach

Do the taxation authority in Slovenia adopt the economic employer approach to interpreting Article 15 of the Organization for Economic Co-operation and Development (OECD) treaty? If no, is the taxation authority in Slovenia considering the adoption of this interpretation of economic employer in the future?1

Yes.

De minimus number of days

Are there a de minimus number of days before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days?2

No.

Types of taxable compensation

What categories are subject to income tax in general situations?

As a rule, it can be stated that all types of compensation and benefits-in-kind received by an employee for services rendered, constitute taxable income. These include, but are not limited to, the following:

  • the use of a company car for private purposes
  • housing allowances
  • the benefit from a loan at an interest rate lower than the market rate or with no interest
  • insurance premiums and similar payments
  • educational expenses not related to employment
  • a discount granted for goods or services
  • the right to purchase shares (stock options).

Benefits in kind include any advantage provided by an employer or any other person (related party) to an employee or their family member. Minor privileges (not exceeding EUR15 per month) are not considered as benefits in kind unless provided regularly.

In general, the taxable value of a benefit-in-kind is its comparable market price less any amount paid by the recipient. If the comparable price is not possible to determine, the cost price is used. There are specific rules prescribed for determination of the benefit for private usage of the company car.

Intra-group statutory directors

Will a non-resident of Slovenia who, as part of their employment within a group company, is also appointed as a statutory director (i.e. member of the Board of Directors in a group company situated in Slovenia) trigger a personal tax liability in Slovenia, even though no separate director's fee/remuneration is paid for their duties as a board member?

a) Will the taxation be triggered irrespective of whether or not the board member is physically present at the board meetings in Slovenia?

The taxation is triggered irrespective of the board member’s presence in Slovenia.

b) Will the answer be different if the cost directly or indirectly is charged to/allocated to the company situated in Slovenia (i.e. as a general management fee where the duties rendered as a board member is included)?

No.

c) In the case that a tax liability is triggered, how will the taxable income be determined?

The income taxable in Slovenia would be determined according to the income received in respect of the board member's duties in the Slovene company.

Tax-exempt income

Are there any areas of income that are exempt from taxation in Slovenia? If so, please provide a general definition of these areas.

Severance payments received by a taxpayer upon retirement or terminations on account of business reason or due to incapability as defined by the labor legislation are tax-exempt up to the limit/amount determined in the governmental decree or in the law.

Jubilee awards and solidarity help payments are also tax- exempt up to the limit/amount determined in the governmental decree.

Performance bonuses are tax free up to the amount of average Slovene gross salary (currently EUR1,812.66), if several conditions are met, however, are subject to social security contributions.

Holiday allowance is tax and social security contributions free up to the amount of average Slovene gross salary (currently EUR1,812.66), if several conditions are met.

Reimbursements of costs in connection with employment are tax-exempt if they are paid up to the certain amount, which is determined by the governmental decree. Such costs include among others:

  • meal allowances during the work
  • costs of transport to and from work
  • daily allowances in relation to business trips
  • costs of transport, accommodation and meal on business trips
  • separate living compensation (separation allowance).

Severance payments

Severance payment at retirement: EUR4,063.

Severance payment because of the cancellation of the employment contract due to business reasons or due to incapability: depends on the employee's average salary and years of service before termination, at most 10 average Slovenian monthly salaries, i.e. EUR18,126.60 (average Slovenian monthly gross salary for August 2020: EUR1,812.66).

Severance payment for termination of the fixed-term employment contract: at most 3 average Slovenian monthly salaries, i.e. EUR5,437.98 (average Slovenian monthly gross salary for August 2020: EUR1,812.66).x

Jubilee bonus and solidarity help

Jubilee awards

  • For 10 years of service: EUR460.
  • For 20 years of service: EUR689.
  • For 30 years of service: EUR919.
  • For 40 years of service: EUR919.

Solidarity help

  • Death of the employee or their family member: EUR3,443.
  • Disabled persons, longer illness, elementary accident and fire: EUR1,252.

Meal allowances

  • EUR6.12 per day (if the employee is present at work at least 4 hours).
  • Additionally, EUR0.76 per hour from 8 hours of work (if employee is present at work at least 10 hours).

Costs of transportation

  • Costs of public transport or EUR0.18 per full kilometer (if the employee cannot use public transport due to justifiable reasons).

Daily allowances

For business trips in Slovenia, the following daily allowances apply.

  • 6-8 hours: EUR7.45.
  • 8-12 hours: EUR10.68 (if breakfast included, the allowance is reduced for 15 percent).
  • 12-24 hours: EUR21.39 (if breakfast included, the allowance is reduced for 10 percent).

For business trips abroad (allowances are determined in a separate regulation for each country/jurisdiction), the following daily allowances apply.

  • 6-8 hours: 25 percent of the allowance.
  • 8-14 hours: 75 percent of the allowance (if breakfast included, 75 percent minus 15 percent).
  • 14-24 hours: 100 percent of the allowance (if breakfast included, 100 percent minus 10 percent).

Costs of transportation and accommodations on business trips

  • Transportation: refund of costs raised based on the invoice or EUR0.37 per kilometer for the use of own car for business purposes.
  • Accommodation: refund of costs raised based on the invoice.

Separate living compensation

EUR334 per month.

Taxable income is income exceeding the above stated figures and is subject to social security contributions as well.

Expatriate concessions

Are there any concessions made for expatriates in Slovenia?

Expatriates having income generated in Slovenia can deduct expenses incurred in generating that income as indicated in the section Tax Exempt Income.

In addition, assigned employees (either inbound or outbound) are entitled to posted workers’ tax relief is certain conditions are met.

Salary earned from working abroad

Is salary earned from working abroad taxed in Slovenia? If so, how?

Foreign employment income the resident of Slovenia receives for working abroad is taxable in Slovenia.

According to the tax treaty, if the income is taxed abroad, foreign tax can be credited in Slovenia or the income can be exempted (the latter one applies only to Sweden).

Taxation of investment income and capital gains

Are investment income and capital gains taxed in Slovenia? If so, how?

Capital gains are taxable at the rate of 27.5 percent for natural persons (residents or non-residents).
Capital gains are taxable given the following conditions are fulfilled:

  • capital gains derived from the sale of immovable property prior to expiration of the 20-year period from the purchase of this immovable property
  • capital gains derived from the sale of securities and other shares in capital prior to the expiration of the 20-year period from the purchase of these securities/shares.

Capital gains are taxed at a 27.5 percent tax rate. The tax rate is reduced each 5 years of holding period (27.5 percent for the first 5 years of holding period; 20 percent for holding period 5 to 10 years, 15 percent for holding period 10 to 15 years, 10 percent for holding period 15 to 20 years, 0 percent after 20 years holding period). Consequently, any gains are exempt after a 20-year holding period.

Capital gains derived from the disposal of immovable property acquired before 1 January 2002 are not taxable. Gains on immovable property, which was used as a permanent home of the taxpayer for at least 3 years preceding the disposal, are tax exempt.

The tax on capital gains is paid on the basis of the tax return filed with the tax authority (by 28 February for the previous year) who issue the tax assessment. The tax paid is considered as final.

Dividends, interest, and rental income

Dividends and other profit distributions are taxed at 27.5 percent final withholding tax or by tax assessment.

Interest is taxed at 27.5 percent rate withholding tax or by tax assessment. However, interest on bank deposits paid by a bank or savings institution situated in Slovenia or another European Union (EU) Member State is taxable only for the part that exceeds EUR1,000. The tax is considered as final tax.

Rental income is taxed at a flat tax rate of 27.5 percent. The tax is considered as final tax. In case of rental income, the taxable income for renting out immovable property is reduced by the actual maintenance costs proven by invoices if these were paid by the taxpayer themselves in the period when the property has been rented out. Instead of calculating the actual costs, a lump-sum deduction of 15 percent of the income received can be claimed.

Gains from stock option exercises

The difference between the actual stock option price and the market value of shares is taxable at the moment of exercise. The income is considered as benefit in kind, which is taxable as employment income. The stock option income is also subject to social security contributions.

Residency status Taxable at:
  Grant Vest Exercise
Resident N N Y
Non-resident N N Y*


* The stock option income for non-residents is taxed for Slovene working days in the period from grant to vest date.

Foreign exchange gains and losses

In general, foreign exchange gains and losses are considered when determining taxable basis. However, this is not applicable if securities and shares were acquired before 1 January 2003 (in this case, market value as of 1 January 2006 is considered).

Principal residence gains and losses

Principal residence gains are not taxable if the taxpayer has owned it and actually resided there for 3 years before the disposal.

Capital losses

Capital losses can be offset against capital gains in the tax year. However, in certain cases, capital losses do not decrease taxable basis (investment coupons, debt securities and shares from venture capital investments).

Personal use items

Not taxable.

Gifts

Individuals receiving an inheritance or a gift of a value of EUR5,000 or more are liable to pay inheritance and gift tax. The threshold does not apply for immovable property and property rights. The spouse and all direct descendants are exempt.

The taxable basis for movable property is the market value, reduced by the amount of EUR5,000. The taxable basis for immovable property is its market value. The tax is levied at progressive rates (the progression depends on the relationship between the donor and the beneficiary and on the value of the gift).

Additional capital gains tax (CGT) issues and exceptions

Are there additional capital gains tax (CGT) issues in Slovenia? If so, please discuss?

Not applicable. Pre-CGT assets Not applicable.

Deemed disposal and acquisition Not applicable.

General deductions from income

What are the general deductions from income allowed in Slovenia?

For determination of taxable income, the following annual deductions apply in year 2020.

 

EUR

 

 

Basic allowance (total annual income up to EUR13,316.83)

3,500.00+(18,700.38 minus 1.40427*gross income)

Basic allowance (total annual income more than EUR13,316.83)

3,500.00

Disabled persons with 100 percent disability

17,658.84

For the first dependent child or dependent family member

2,436.92

For the second supported child

2,649.24

For the third supported child

4,418.54

For the fourth supported child

6,187.85

For the fifth supported child

7,957.14

Child with a mild, moderate or severe physical or mental impairment

8,830.00

Student allowance

3,302.70

Additional pension insurance

2,819.09


Residents from other EU/ European Economic Area (EEA) Member States who can file an annual tax return in Slovenia (if more than 90 percent of their income is taxable in Slovenia and the income received/taxable in Slovenia is exempt in their residence country/jurisdiction) may claim the basic allowance, the relief for supporting family members, allowance for additional pension insurance etc.

Special deduction for assigned employees

Income in the amount of 20 percent of the salary or salary compensation (limited to EUR1,000) is not included in the monthly taxable base for purpose of taxation of income received for the period of the assignment if the below conditions are met:

  • employee is assigned from/to Slovenia
  • assignment lasts more than 30 days without interruptions
  • location of usual work before the assignment by the shortest way is more than 200 km from the location of assignment
  • employee was not resident of Slovenia during 5 years before the assignment to Slovenia or was not resident of another country/jurisdiction before the assignment from Slovenia
  • salary for assignment period stated in the employment agreement of assignee is more than last known average annual salary in Slovenia, multiplied by 1.5 and calculated per month.

Tax reimbursement methods

What are the tax reimbursement methods generally used by employers in Slovenia?

In Slovenia employment agreements are usually concluded in gross amounts. In this case, the employer is required to withhold appropriate taxes and social security contributions when the income is paid. If the income is agreed in net amounts, it is grossed-up for the purpose of taxation.

Expatriates usually have net agreements and the income should be declared to the tax authorities in the tax return (as the income is paid by a foreign entity). According to the explanation of the tax authority, if the tax liability is paid by the foreign employer, the employee should report their gross income in the prepayment tax return (the gross income consists of the following: net income + employee's social security contributions and estimated Slovene tax liability).

According to Slovene legislation, residents are entitled to deduct taxes paid abroad from their tax liability in Slovenia.

However, such deduction may not exceed the lower of the following:

  • tax on foreign income, which was final and actually paid
  • tax which would be due on that foreign income, if deduction was not possible.
    If Slovenia has concluded double tax treaty with respective country/jurisdiction, provisions of that treaty should also be considered.

Calculation of estimates/prepayments/withholding

How are estimates/prepayments/withholding of tax handled in Slovenia? For example, Pay-As-You-Earn (PAYE), Pay-As- You-Go (PAYG), and so on.

Pay-as-you-go (PAYG) withholding

Please see previous mention.

PAYG installments

When the income is paid, social security contributions are deducted (contributions are shared by employers and employees).

When are estimates/prepayments/withholding of tax due in Slovenia? For example, monthly, annually, both, and so on.

In general, when income is paid by the Slovene entity, tax is withheld at payment of income and remitted to the state within 5 days of the income payment.

When income is paid by a foreign entity, the tax return for employment income should be filed in 15 days following the receipt of income. Another tax return should be filed if income varies for more than 10 percent, otherwise, for residents the tax authorities may assess the tax advances for the whole year. For non-residents tax returns should be filed on a monthly basis.

Interest, dividends, rental income and capital gains should be reported once a year, annually by 28 February for the previous year.

Relief for foreign taxes

Is there any Relief for Foreign Taxes in Slovenia? For example, a foreign tax credit (FTC) system, double taxation treaties, and so on?

In all instances where the Act clearly determines that the income from a foreign source is taxable in Slovenia, the Act also enables that taxable person to take into account the tax paid abroad.

If Slovenia has concluded double tax treaty with respective country/jurisdiction, provisions of that treaty should also be considered.

General tax credits

What are the general tax credits that may be claimed in Slovenia? Please list below.

According to the tax treaties, tax paid abroad can be credited in Slovenia. However, the tax so credited cannot exceed the lower of the following:

  • the amount of foreign tax that was final and actually paid
  • the amount of tax that would be due on foreign income if a tax credit was not possible.

In the absence of a tax treaty, foreign tax is credited against the final tax liability according to the Act, however, up to the amount of foreign tax actually paid or up to the amount of tax that would be due on foreign income. No other tax credits are available in Slovenia.

Sample tax calculation

This calculation assumes a married taxpayer resident in Slovenia with two children whose 3-year assignment begins 1 January 2018 and ends 31 December 2020. The taxpayer’s base salary is 100,000 US dollars (USD) and the calculation covers 3 years.

 

2018
USD

2019
USD

2020
USD

Salary

100,000

100,000

100,000

Bonus

20,000

20,000

20,000

Cost-of-living allowance

10,000

10,000

10,000

Housing allowance

12,000

12,000

12,000

Company car

6,000

6,000

6,000

Moving expense reimbursement

20,000

0

20,000

Home leave

0

5,000

0

Education allowance

3,000

3,000

3,000

Interest income from non-local sources

6,000

6,000

6,000

Other assumptions

  • All earned income is attributable to local sources.
  • Bonuses are paid at the end of each tax year and accrue evenly throughout the year.
  • Interest income is not remitted to Slovenia.
  • The company car is used for business and private purposes and originally cost USD50,000.
  • The employee is deemed resident throughout the assignment.
  • Tax treaties and totalization agreements are ignored for the purpose of this calculation.

Calculation of taxable income

Year ended

2018
EUR

2019
EUR

2020
EUR

Days in Slovenia during year

365

365

365

Earned income subject to income tax

 

 

 

Salary

 80,411.71

88,136.79

 84,516.57

Bonus

 16,082.34

 17,627.36

 16,903.31

Cost-of-living allowance

 8,041.17

 8,813.68

 8,451.66

Net housing allowance

 9,649,40

 10,576.41

 10,141.99

Company car

 4.824,70

 5,288.21

 5,070.99

Moving expense reimbursement

 16,082.34

0.00

 16,903.31

Home leave

 

 4,406.84

 

Education allowance

 2,412.35

 2,644.10

 2,535.50

Total earned income

 137,504.02

 137,493,39

 144,523.33

Other income - interest

 4,824.70

 5,288.21

 5,070.99

Total income

 142,328.72

 142,781.60

 149,594.32

Deductions

10,825.78

10,825.78

 11,023.08

Total taxable income

 131,502.94

 131,955.82

 138,571.24


Calculation of tax liability

 

2018
EUR

2019
EUR

2020
EUR

Taxable income as above

 137,504.02

 137,493.39

 144,523.33

Slovene tax thereon

 50,828.98

 50,823.60

 53,230.12

Less

0.00

 

 

Domestic tax rebates (dependent spouse rebate)

0.00

 

 

Foreign tax credits

0.00

 

 

Total Slovene tax on earned income

 50,828.98

 50,823.60

53,230.12


Calculation of tax liability on interest income

 

2018
EUR

2019
EUR

2020
EUR

Taxable income as above

 4,824.70

 5,288.21

 5,070.99

Slovene tax thereon

 1,206.18

 1,322.05

 1,394.52

Foreign tax credits

0.00

0.00

0.00

Total Slovene tax on interest income

 1,206.18

 1,322.05

1,394.52

Total Slovene tax

 52,035.16

 52,145.72

 54,624.65

  • For year 2018: Exchange rate EUR1 = USD1.2436 (as of 26 January 2018)
  • For year 2019: Exchange rate EUR1 = USD1.1346 (as of 26 January 2019)
  • For year 2020: Exchange rate EUR1 = USD1.11832 (as of 27 October 2020)
  • A spouse is considered as dependent family member (i.e. has no own income)
  • Benefit for car: For the calculation of the benefit the information of the purchase value of a car and date of purchase is required. Under the assumption that the employee makes more than 500 private kilometers monthly and that the employer pays for the fuel also for private use the car benefit in the first year is 1.875 percent of the purchase value. In the second, third and fourth year the purchase value is reduced by 15 percent each year. If car benefit is calculated according to domestic rules, the car benefit in the first year is USD11,250, in the second year USD9,563 and in the third year USD7,875.

Interest income is not included in the calculation as it is taxed at flat rate of 27.5 percent. If interest income is received by domestic and EU member states’ banks and savings institutions, tax exempt income amounts to EUR1,000. The exemption is not considered in the calculation.

Footnotes

1 Certain tax authorities adopt an "economic employer" approach to interpreting Article 15 of the OECD model treaty which deals with the Dependent Services Article. In summary, this means that if an employee is assigned to work for an entity in the host country/jurisdiction for a period of less than 183 days in the fiscal year (or a calendar year of a 12- month period), the employee remains employed by the home country/jurisdiction employer but the employee’s salary and costs are recharged to the host entity, then the host country/jurisdiction tax authority will treat the host entity as being the "economic employer" and therefore the employer for the purposes of interpreting Article 15. In this case, Article 15 relief would be denied, and the employee would be subject to tax in the host country/jurisdiction.

2 For example, an employee can be physically present in the country/jurisdiction for up to 60 days before the tax authorities will apply the economic employer approach.

3 Sample calculation generated by KPMG poslovno svetovanje, d.o.o., the Slovene member firm affiliated with KPMG International Limited, a private English company limited by guarantee, based on the Act and tax rates applicable for 2018, 2019 and 2020.

Disclaimer:

All information contained in this publication is summarized by KPMG poslovno svetovanje, d.o.o., a Slovenian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Slovene Personal Income Tax Act of 2006 and subsequent amendments; Foreigners Act of 2011 and subsequent amendments; Employment, Self-employment and Work of Foreigners Act of 2015 and subsequent amendments; the Tax Authority’s web site; Social Security Contributions Act of 1996 and subsequent amendments.

2021 KPMG Slovenija, d.o.o., KPMG poslovno svetovanje, d.o.o., and KPMG računovodske storitve, d.o.o. are Slovenian limited liability companies and member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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