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  • Service: Tax, International Executive Services
  • Type: Regulatory update, Survey report
  • Date: 2/20/2014

Special considerations for short-term assignments 

Taxation of international executives
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.


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Payroll considerations

Are there special payroll considerations for short-term assignments?


No.


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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.


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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.



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 Slovenia – Topics

Taxation of international executives