Tax Residency

Determining Residency Status under the Personal Income Tax Act (ZDoh-2)

The tax residency status determines in which country an individual is liable to pay tax on their income.

Correct determination of tax residency is crucial, as it affects:

  • Income taxation
  • Tax obligations in Slovenia and abroad
  • Application of double taxation avoidance treaties
  • Obligations to the tax authority (FURS)

👉 Incorrect determination of residency can lead to additional tax liabilities or complications with tax authorities.

When it makes sense to establish tax residency

The procedure is especially important in cases of:

  • Moving to Slovenia or from Slovenia
  • Working or residing abroad
  • Receiving income from multiple countries
  • Questions of dual tax residency
  • Procedures before the tax authority

👉 Each case is specific, so proper legal assessment is essential.

How I can help

Within the framework of legal advisory services, I provide assistance with:

  • Reviewing your actual situation
  • Legal assessment of residency status
  • Preparing an application for the tax authority (FURS)
  • Preparing explanations and documentation
  • Communication with the tax authority

👉 The goal is to correctly determine your tax status and prevent potential complications.

How the procedure works

Case review
I examine your circumstances (residence, work, income).

Legal analysis
I assess whether you meet the conditions to be considered a tax resident of Slovenia.

Application preparation
I prepare the application for determining residency status.

Procedure before the tax authority
If needed, I also assist with communication with the tax authority.

Frequently Asked Questions

When is an individual a tax resident of Slovenia?
Various factors are considered, including:

  • Permanent residence
  • Usual place of residence
  • Center of personal and economic interests
  • Length of stay in Slovenia

👉 The assessment always considers the entirety of circumstances of the individual case.

What does it mean to be a tax resident of Slovenia?
A tax resident is generally liable to pay tax in Slovenia on all of their income, regardless of where it was earned.

Can an individual be a tax resident in two countries?
Yes, this is possible. In such cases, international double taxation treaties apply.

Can a legal representative prepare the application?
Yes. Based on authorization, I can prepare the application and assist throughout the entire procedure.