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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 one 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 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.
