Dividends in Slovenia – double taxation

Dividends in Slovenia - double taxation

Do you know in which cases you are entitled to the payout of dividends when doing business in Slovenia? In this article we will also cover the topic of double taxation of dividends and in which cases you can avoid it.

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Double taxation of dividends in Slovenia

A dividend represents the part of the generated profit of the company, which is distributed to the owners in proportion to their ownership share in the company itself. Dividends that a  foreign company pays to a natural person can be taxed in the country in which the company has its business seat. The rate depends on whether Slovenia has an agreement with that country or not. Without an international agreement, you pay tax in accordance with the applicable local legislation. A natural person in Slovenia must declare dividends received and pay 27,5% tax. So, in this case, there will be double taxation on income.

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Double taxation on dividends: an agreement between countries?

When there is a valid agreement on non-payment of double taxation, in the state where the company has a business seat, it is usually from 10% to 15% (depending on the provisions of the agreement with the respective state), with proof that the natural person is a tax resident of Slovenia. In this case, too, a natural person must declare dividends and receive a certificate of tax they paid abroad. In Slovenia, you pay the difference up to the prescribed tax rate of 27.5%.

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Are you considering starting a business in Slovenia? DATA can offer full support.

Do not miss the unique opportunity to learn about company registration, information on dividends and business immigration to Slovenia. DATA can offer full support to foreign citizens in the consultation and the company registration. Also, you can contact us for more information. Send us an email to data@data.si. You can also call us on +386 1 6006 270, Viber/Whatsapp +386 40 530 718 or skype data.business7.

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