Taxation of international executives
Are there special residency considerations for short-term assignments?
Are there special payroll considerations for short-term assignments?
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.
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.
Taxable basis for income, received from dependent work (individual work contract) within the territory of Slovenia is 90 percent of gross income.
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