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Slovenia - Special considerations for short-term assignments

Slovenia - Special considerations for short-term

Taxation of international executives

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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 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

No.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No

Taxable income

What income will be taxed during short-term assignments?

Taxable income depends on the tax residency status of the assignee. If resident, they are taxable on their worldwide income. If non-resident, they are taxable on the income with its source in Slovenia.

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.

With respect to payroll and taxation – there are no special additional considerations when it comes to short-term assignment to Slovenia.

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, eventual social security contributions, if payable, reduce taxable basis.

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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