Tax resident status in Slovenia, Europe

When doing business in Slovenia, entrepreneurs tend to confuse the terms for being a resident of Slovenia and being a tax resident of Slovenia. If you open a company and later do business immigration to Slovenia, you become a temporary resident of Slovenia. But you do not automatically also become a tax resident. To become a tax resident, you would need to fulfill specific conditions. This goes for natural persons as well as legal entities that do business in Europe, particularly in Slovenia.

Who is a Slovenian tax resident?

Residential status of natural persons and legal entities can have an impact on their tax obligation in Slovenia. Whoever is a Slovenian tax resident, has to pay taxes in Slovenia. This goes for income that has its source in Slovenia, as well for income generated outside of Slovenia.

When does a natural person become a tax resident of Slovenia?

Natural persons become tax residents in a particular period in the tax year if they:

• have registered permanent residence address in Slovenia,
• live outside of Slovenia due to being employed in a diplomatic mission, consulate, international mission or an embassy of Slovenia in EU or another international organization,
• are spouses or dependents of a person of such a public servant mentioned in the previous point and lives with that person,
• were residents of Slovenia in the past or present year and lives outside of Slovenia due to being a representative in the European parliament,
• have its regular residence or center of their economic and personal interests in Slovenia,
• or have been present in Slovenia for more than 183 days in any time during a tax year.

To become a tax resident of Slovenia, it is enough to fulfill just one of these conditions.

When does a legal entity become a tax resident of Slovenia?

The Corporate Income Tax Act (ZDDPO-2) determines the conditions when a legal entity becomes a tax payer in Slovenia. This can be both a Slovenian legal entity as well as a foreign legal entity.

A company, subsidiary or branch office becomes a Slovenian tax resident if it fulfills at least one of the following conditions:

• it has its business seat in Slovenia,
• it has the place of actual business conduct in Slovenia.

What is the scope of obligations for residents and non-residents?

Slovenian tax residents are obliged to pay taxes in Slovenia for all income that have the source in Slovenia, as well as all income that have the source outside of Slovenia.

Tax non-residents of Slovenia have to pay tax in Slovenia only for the income that has the source in Slovenia.

You can register a company in Slovenia by using services of Data d.o.o.

If you have decided to expand your business to Slovenia, Data d.o.o. can offer assistance from A to Z.

We can help you to understand and obtain documents you need for company registration.

Our legal experts can help you to understand the tax obligations for residents and non-residence. They can also help you to apply for tax resident status in Slovenia.

Data d.o.o. also offers accountancy services and tax consultation for residents and non-residents.

Should your company need a business address we can provide service of virtual office. You can also perform company registration in our office, as we are a licensed VEM point.

For more information on company registration in Slovenia, send us an e-mail to [email protected]. You can also contact us over the phone 00386 1 6006 270 or 00386 40 530 718 (Viber, WhatsApp). You can also follow us on Facebook.