Slovenia - Special considerations for short-term assignments
Slovenia - Special considerations for short-term
Taxation of international executives
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.
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