Information may be obtained at the following address:

Davčna uprava Republike Slovenije (Tax Administration of the Republic of Slovenia)
Generalni davčni urad (General Tax Office)
p.p. 631
1001 Ljubljana
Slovenia
Šmartinska cesta 55
1000 Ljubljana
Slovenia
Tel: +386 1 478 27 00
E-mail: gp.durs-gdu@gov.si

INFORMATION regarding residents and non-residents

Slovenia's residents are imposed an income tax following the principle of »worldwide income taxation«, which means that an individual's income derived from Slovenia and abroad, is taxed.

Residents are:
• Persons with an officially registered permanent residence in Slovenia;
• Civil servants of the Republic of Slovenia who are employed abroad, and perons who were residents of Slovenia but live outside Slovenia due to the employment in the institutions of the European Communities, European Central Bank, European Monetary Institute or European Investment Bank;
• Persons with actual residential tie with Slovenia (have a habitual abode or centre of residence of centre of personal and economic interests);
• Persons who are present more than 183 days in a taxable year in Slovenia.
In cases, when a person has two permanent residences – in Slovenia and abroad – or when the residential status cannot be clearly defined, the residential status is determined on an individual basis and formally arranged at the competent tax office.


Nondependent personal services

Slovenian residents abroad usually receive income from employment (income from employment relationship, income from another contractual relationship). With regard to the taxation of income from employment and the determination of the right for taxation, it is important, where the employment is actually carried out:
• if the employment is carried out in the source country (foreign country) this income is usually taxed abroad – that is why, in Slovenia, the relevant method to eliminate double taxation is applied; this method is determined by means of an individual international agreement;
• if the employment is carried out in Slovenia, then Slovenia, as a country of residence, has the exclusive right to tax such income. This income is therefore included in the tax base in Slovenia, without taking into consideration the tax paid abroad (and without considering the method to eliminate double taxation).