Slovenia - Special considerations for short-term assignments

Slovenia - Special considerations for short-term

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

No.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No

Taxable income

What income will be taxed during short-term assignments?

Taxable income depends on the residence status of the assignee. If resident, he/she is taxable on their worldwide income. If non-resident, he/she is taxable on their source income.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Slovenia?

For details please refer to the publication Planning Your International Transfer.

Types of compensation received from dependent work

Taxable basis for income, received from dependent work (individual work contract) within the territory of Slovenia is 90 percent of gross income.

© 2016 KPMG poslovno svetovanje, d.o.o., a Slovenian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG's new digital platform