REPUBLIC OF SLOVENIA
MINISTRY OF FINANCE
FINANCIAL ADMINISTRATION OF THE REPUBLIC OF SLOVENIA
Šmartinska cesta 55, PO Box 631, 1001 Ljubljana, Slovenia
T: +386 1 478 38 00
F: +386 1 478 39 00
E: [email protected]
www.fu.gov.si
RESIDENCY STATUS
Questions & Answers
1ST version, MARCH 2016
TABLE OF CONTENTS
Question 1: Who is a resident of Slovenia? ............................................................................. 3
Question 2: Under what circumstances would I be considered to have a habitual abode in
Slovenia? .................................................................................................................................. 3
Question 3: When is it considered that I have a center of vital interests in Slovenia? ............ 3
Question 4: How are the days of presence in Slovenia counted? ........................................... 4
Question 5: Am I considered a resident if I receive a pension in Slovenia? ............................ 4
Question 6: Am I a resident of Slovenia if I only commute to work in Slovenia from another
country? .................................................................................................................................... 4
Question 7: What happens if I am deemed a resident of two countries at the same time? ..... 5
Question 8: In what case can I claim for benefits of the relevant DTA if I am resident of
Slovenia according to Slovenian Personal Income Tax Act and another country? ................. 5
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Question 1: Who is a resident of Slovenia?
Answer
A determination of the residency status is a complex process and can only be made after many
different factors and personal circumstances (also called residential ties) have been taken into
account apart from the formal conditions defined in the Article 6 of the Personal Income Tax
Act. Among others these include:
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To have a permanent home in Slovenia, registered with local public authority
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To have habitual abode in Slovenia, for example if a spouse or a common-law partner
and dependants of a person move to Slovenia or if a person regularly lives and works in
Slovenia
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To have a centre of vital interests, deemed to have been established in Slovenia when
a person starts managing all their financial and business interests here or when a
person has most of their property and investments here
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Presence in Slovenia for more than half a year (183 days in a calendar year with or
without interruptions)
If you fall within any of these categories you are a resident of Slovenia. These are formal
conditions for the determination of the residency status, but they serve only as your consulting
information. It is important to notice that the competent tax authority has to determine your
residency status officially and enter it in the tax register when, upon arrival to Slovenia or upon
departure from Slovenia, you file one the following forms:
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QUESTIONNAIRE: DETERMINATION OF RESIDENCY STATUS – ENTERING THE
REPUBLIC OF SLOVENIA
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QUESTIONNAIRE: DETERMINATION OF RESIDENCY STATUS – LEAVING THE
REPUBLIC OF SLOVENIA
Further explanation of these categories is found in answers to the questions below.
Question 2: Under what circumstances would I be considered to have a
habitual abode in Slovenia?
Answer
Habitual abode is a place where a person usually lives. This also includes a place that is usually
at a person’s disposal. It does not matter if you own it or rent it. It is a place where a person’s
spouse or partner, children and other dependants live and it is a place where a person works.
Apart from these conditions a person would also qualify to have a habitual abode in Slovenia if
the convenience and intention of staying in Slovenia for a longer period of time can be shown.
In certain cases when a person’s work includes moving frequently from one country to another it
is not possible to determine a person’s habitual abode. In such cases, center of vital interest
has to be determined.
Question 3: When is it considered that I have a center of vital interests in
Slovenia?
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Answer
You have a center of vital interests in Slovenia when you establish important personal and
economic ties with Slovenia. These ties include:
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Personal property in Slovenia (cars, clothes, furniture, pets)
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Membership in religious and other organizations in Slovenia
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Slovenian employer, bank account, life insurance, pension fund account, health
insurance in Slovenia
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Working permit or driver’s license, issued by Slovenia or a vehicle registered in
Slovenia
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Recreational home in Slovenia
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Membership in labour unions and other professional organizations in Slovenia
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P.O. box, safe, credit cards, phone number and subscription to newspapers,
magazines.
When considering these ties it is important to compare them with ties a person might also have
abroad to conclude which country they have closer ties with.
Question 4: How are the days of presence in Slovenia counted?
Answer
One of the qualifiers for residential status (even if residential ties are not established) is also the
presence in Slovenia for more than 183 days in a tax (= calendar) year. It is not necessary to be
present in Slovenia for 183 days continuously.
Towards this period of time all ends of days a person is present in the country are counted as
days of presence. This implies the days of departure from the country do not count. Also, the
days a person spends in Slovenia in transit do not count and the days a person is absent from
the country throughout the whole day (for vacation, business trip etc.) do not count.
Question 5: Am I considered a resident if I receive a pension in Slovenia?
Answer
A person is not considered a resident of Slovenia if she/he only receives a pension and lives
abroad and maintains no other residential ties with Slovenia.
Question 6: Am I a resident of Slovenia if I only commute to work in
Slovenia from another country?
Answer
If you work in Slovenia, it does not automatically mean you are a resident even though having a
job in Slovenia is listed in the definition of having the habitual abode in Slovenia. This tie itself is
not considered significant enough to qualify for a residential status for tax purposes.
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Another condition that a person (who migrates to Slovenia daily) might have satisfied is the
presence of 183 days. Since the days of departure do not count in this period daily migrant
workers do not satisfy this condition and are also not residents of Slovenia on this account.
Question 7: What happens if I am deemed a resident of two countries at
the same time?
Answer
Since it is possible to fulfill the conditions of the residency status according to respective
legislations of two or more countries (for example Article 6 of Personal Income Tax Act in
Slovenia and relevant provision of the tax legislation in another country) at the same time
Double Taxation Agreements (DTA) – when countries conclude them on a bilateral basis –
provide a way to restrict or prevent taxation of certain income of such persons, when, for
example, they are deemed residents of Slovenia according to Slovenian Personal Income Tax
Act and residents of another country for the purposes of implementation of the respective DTA.
DTA includes an article (this is Article 4 in OECD Model Tax Convention) that defines the
concept of the resident and states the tie-breaking rules for determining which country a person
is a resident of according to the provisions of the respective DTA.
These rules are as follows:
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You are a resident of the country where you have a permanent home or domicile,
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If your domicile is in both countries, you are a resident of the country with which you
have deeper personal and economic ties with
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If it cannot be determined which country you have stronger ties with, you are a resident
of the country where you have habitual abode
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If habitual abode cannot be determined (because you have it in both or in neither of the
countries), you shall be deemed a resident of the country of which you are a national
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When you are a national of both countries or neither of them, the competent authorities
of both countries settle the issue by mutual agreement.
If you have been subject to taxation not in accordance with DTA (for example because of a
dispute about residence) you can initiate the mutual agreement procedure (MAP) at the Ministry
of Finance of the Republic of Slovenia as the competent authority for the implementation of
DTAs. Otherwise, if you think you are only a resident of another country for purposes of
application of the respective DTA, you can initiate MAP at the competent authority of that
country.
Question 8: In what case can I claim for benefits of the relevant DTA if I
am resident of Slovenia according to Slovenian Personal Income Tax Act
and another country?
Answer
If you are resident of Slovenia and another country according to respective legislations of two or
more countries (for example Article 6 of Personal Income Tax Act in Slovenia and relevant
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provision of the tax legislation in another country) at the same time, DTAs provide tie-breaking
rules for determination of residency status for purposes of applying the DTA. So, if you fulfill
conditions from Article 6 of Personal Income Tax Act to be a resident of Slovenia and conditions
to be a resident in another country according to its tax legislation, but you consider that
according to tie-breaking rules of the relevant DTA you should only be treated as a resident of
another country, you can claim benefits of the relevant DTA on a tax return or on forms for a
refund of tax on income based on provisions of DTA ( Annex 9, 10, 11 or 12).
Further information on tax returns and claiming the benefits based on provisions of DTA
regarding a particular type of income, can be found in specific FAQs (ex. Income from
employment, licences, interest, etc).
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