FAQ RELATED TO THE DIRECT TAXATION OF NONRESIDENTS IN SLOVENIA


FAQ RELATED TO THE DIRECT TAXATION OF NONRESIDENTS IN SLOVENIA (updated version for 2013)


It is important to notice that changed tax rates and rules in 2013 adopted by the tax law reform in Slovenia in 2012 apply to tax year of 2013 unless otherwise noted. Any income received in 2012 and tax assessment that relates to income received in 2012 will be subject to the rules in force in 2012. In case you need information about the tax rules applied in 2012 you should refer to the information in the previous version of FAQ – version 1. However, for your convenience 2012 tax year information about the amounts of income brackets in the tax rate schedules and amounts of tax allowances is provided here.

  • INDIVIDUALS

  • LEGAL ENTITIES / CORPORATE TAXATION

    • TAX WITHOLDING

    • BUSINESS UNIT OF A NONRESIDENT OR PERMANENT ESTABLISHMENT