Who are tax residents of Slovenia? Entrepreneurs who do business in Europe tend to pose the question of whether or not they have to become Slovenian tax resident? But did you know that tax residents are also legal entities not just natural persons? How can you become a tax resident of Slovenia?
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Tax residents of Slovenia – definition
A tax resident of Slovenia is a legal entity and natural person that has to pay tax obligations in Slovenia. This is both for taxes on income that has a source in Slovenia as well as for the income with source outside of Slovenia.
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Which law defines tax residence?
Just opening a company in Slovenia or relocating to Slovenia does not automatically mean that someone becomes a Slovenian tax resident. Also, legal entities can become tax residents, not just natural persons. Who becomes a Slovenian tax resident is determined by the Personal Income Tax Act (ZDoh-2) and Corporate Income Tax Act (ZDDPO-2).
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Tax residents in Slovenia – legal entities
In order for a local or foreign legal entity to qualify as tax resident, has to fulfill at least one of the following conditions:
- it has a business seat in Slovenia,
- has the place of actual management in Slovenia.
Tax residents in Slovenia – natural persons
When a foreign person relocates to Slovenia, they do not automatically become Slovenian tax resident. To become a Slovenian tax resident, you have to fulfill of the following conditions:
- has officially registered a permanent residence address in Slovenia,
- lives outside of Slovenia due to employment in an embassy or consulate of Slovenia or is a dependent or spouse of such a person,
- was a Slovenian resident in any period of the past or current year and lives in Slovenia due to being a member of the EU parliament,
- has their usual residence address or center of economic and personal interests in Slovenia,
- has lived in Slovenia in any time in the previous tax year for more than 183 days.
To become a Slovenian tax resident, it is sufficient to fulfill only one of these conditions.
In Slovenia, tax residents of the Republic of Slovenia are liable to pay tax on all income that has its source in Slovenia, as well as on all income that has its source outside Slovenia.
A non-resident taxpayer is liable to pay tax in Slovenia only on income that has its source in Slovenia.
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