Procedure of the elimination of double taxation
WHAT
Double taxation occurs when two countries impose the same taxes on the same subject for the same period. Double taxation is eliminated based on the agreements between Slovenia and other contracting states.
WHO
If you live on one country and work or perform economic activities in another, you will find out that certain taxes must be paid in both coutries. Your fiscal responsibility depends on your fiscal status (resident, non-resident). If you fulfill the conditions of the fiscal resident status in Slovenia, you can complete a form for determining the resident status upon your arrival in Slovenia. If you cease to be a fiscal resident of Slovenia, you must submit the tax return before you leave the country. If you are a non-resident receiving income in Slovenia, you can receive the benefits based on tax agreements in two ways:
- As a non-resident, you can exercise your right to a reduced tax rate for income in accordance with the provisions of the relevant agreement, where you must first verify if you are entitled to it at the competent financial office (rate reduction process or exemption from withholding tax).
- If the tax is applied upon income payment according to the Slovenian tax legislation, non-residents can subsequently be refunded the excess amount of tax that Slovenia can levy in accordance with the provisions of the relevant agreement (refund process).
WHERE
Ministry of Finance, Financial Administration of the Republic of Slovenia (Ministrstvo za finance, Finančna uprava Republike Slovenije), at the financial office where you are registered in the tax register. The contact is available at http://www.fu.gov.si/kontakti/