Residency status for tax purposes in Slovenia

A person does not hold residency status for tax purposes in Slovenia in case, that person does not have a registered permanent address in Slovenia, while at the same time there is no personal and economic interest in Slovenia or that person stays in Slovenia for less than 183 days.

Regardless of facts above, you do not fall into a group for residency status for tax purposes if:

• you hold diplomatic or consular status in Slovenia or you are their family member
• you are employed in the international organization and you are not a Slovenian citizen
• you are highly qualified expert who cannot be found on the Slovenian labor market
• you were not Slovenian resident for five years, you do not have a real estate in Slovenia and you will be living in Slovenia for less than 365 days in two consecutive years and you are here because for education or treatment.

Even if you do not hold residency status for tax purposes in Slovenia, you are liable to pay income tax on all incomes deriving from Slovenia. For these purpose it is also necessary to have Slovenian tax number.

Person who comes to Slovenia, because of employment and lives in Slovenia for less than six months is not considered as Slovenian resident. After six months you have to arrange residency status. In order to do this, you have to fill in and submit prescribed questionnaire in Financial Administration of the Republic of Slovenia.

If you have more questions about residency status in Slovenia, contact us via e-mail [email protected] or simply call us on our telephone number +386 1 6001 537. You can also follow us on Facebook.