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Slovenia - Special considerations for short-term assignments

Slovenia - Special considerations for short-term

Taxation of international executives


Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?


Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

Taxable income depends on the residence status of the assignee. If resident, he/she is taxable on their worldwide income. If non-resident, he/she is taxable on their source income.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Slovenia?

For details please refer to the publication Planning Your International Transfer.

Types of compensation received from dependent work

Taxable basis for income, received from dependent work (individual work contract) within the territory of Slovenia is 90 percent of gross income.

2019 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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