Under Slovenian labour law, employers are obliged to pay their employees a so-called “regress” – holiday allowance – every year. Holiday allowance is a one-off payment to an employee, which is historically derived from Slovenian legislation and is primarily intended as a payment to enable the employee to afford to take a holiday. Holiday allowance […]
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The National Parliament of the Republic of Slovenia has recently adopted a proposal for amendments and additions to the Investment Promotion Act. According to the new law, it will be possible to apply under this law before registering a company in Slovenia. This is a step towards de-bureaucratisation and an additional incentive for foreign investors […]
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The legislation governing the taxation of limited liability companies consists of the Corporate Income Tax Act (ZDDPO-2) and the Tax Procedure Act (ZDavP-2), which, together with sub-legislative acts, set the rules for corporate tax liability in Slovenia. These rules provide the basic framework for determining how limited liability companies are taxed for the purposes of […]
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A limited liability company, also known as a limited partnership, is a legal entity subject to corporate income tax (CIT). This taxation is regulated by the Act on Corporation Tax (ZDDPO-2) of the Republic of Slovenia and the related regulations. There are two basic types of limited liability companies: the actual cost type and the […]
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If you are not yet registered as business is usually conducted through online platforms, it must be properly registered (e.g. as a sole proprietorship or a company, e.g. a limited liability company). Otherwise, it is illegal work, which is prohibited under Article 3 of the Act on the Prevention of Illegal Work and Employment – […]
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The European Blue Card serves as both a work and residence permit for non-EU, highly qualified professionals, enabling them and their families to reside and work within an EU member state while accessing a variety of benefits. In Slovenia, there has been a recent adjustment to the minimum wage, impacting Blue Card holders as well. […]
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The EU Blue Card is a temporary residence and work permit for highly educated workers from third countries. It is issued by an EU member state and allows the holder to enter, live and work in an EU member state. An application for the issue of a Blue Card must be lodged by a foreigner […]
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Annual reports produced by large and medium-sized capital companies and dual companies must contain the following: Annual reports of small share capital companies whose shares are not listed on the stock exchange must as a minimum contain: Annual reports of entrepreneurs and personal companies comprise at least the balance sheet and income statement. They must […]
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