Double Taxation Agreement Slovenia

- December 07, 2020

As a result, double taxation of individuals is more common, making the application of double taxation agreements more important. The main objectives of entering into double taxation agreements are to avoid international double taxation of the same income and capital, to prevent tax evasion and discrimination, and to resolve tax disputes. In practice, double taxation agreements on income and capital are often referred to as “conventions,” “agreements,” “tax treaties.” On the following website, you will find more detailed information on the taxation of residents based on global income, the taxation of non-residents in Slovenia, the taxation of real estate and tourist real estate, the refund of VAT when leaving Slovenia, remote contracts, explanations on the implementation of tax contracts and EU directives , the exercise of privileges arising from international contracts to avoid double taxation of income, etc. The specific provisions for border workers are contained in the following double taxation agreements: from 2005, Slovenian residents will be subject to global income tax (i.e. income from Slovenia and abroad), which means that taxation now relies more on the taxation of income and capital, regardless of the source of income or the location of the capital. Non-residents are required to pay income tax on income sourced in Slovenia, as well as on capital located in Slovenia. On the basis of the above, the base of those subject to innocence has expanded considerably in Slovenia, particularly for all Slovenian residents who earn different incomes abroad. On the other hand, the increasing globalization of the global economy is increasing capital, labour or trade across our country`s borders, which means that more and more non-residents are earning different incomes in Slovenia. After independence, Slovenia adopted certain double taxation agreements concluded by the former Republic of Yugoslavia; others were concluded by Slovenia. Slovenia continues to conclude double taxation agreements, so the number of double taxation agreements currently in force has already increased to 50 and above.

Bulgaria Bulgarian Tax Agreement and International Agreements CyprusListe of Cypriot Tax Treaties List of Cypriot Tax Treaties (EL) . Austria Access to various bilateral agreements, including the tax treaties BUSINESSES Individuals with a business – legal entities The 2007 Slovenian-British Double Taxation Convention has been amended by the Multilateral Instrument (MLI). EstoniaPage of the Estonian Taxpayers` Association, including a list of Estonian tax treaties The provisions of the MLI came into force in the United Kingdom on 1 October 2018 and are applicable: SloveniaListe of Slovenian Tax Conventions (EN) General information on tax treaties (SL) FinlandInternational contract databases (legal information and other judicial information on Finland, including tax treaties) The summary text of the MLI and the Slovenian and British double taxation agreement of 2007 has been added.