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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The Legatum Institute, a London based research institute released a huge survey that ranks the most prosperous countries in the world. The amount of money a country has is one factor of prosperity, but the Legatum Institute considers much more than that in its ranking. The organization compared 104 variables to come up with its […]
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Slovenia’s business environment is stable. Measured by the World Bank’s Doing Business indicators, Slovenia was placed 37th among 190 economies in 2017. In comparison with other EU member states, it stood behind the Netherlands and France but ahead of Luxembourg, Belgium and the Slovak Republic, among others. The strongest feature of Slovenia’s business environment is […]
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The Prešeren day, Slovenian cultural holiday is celebrated on the 8th of February. On this day in the year 1849 died the biggest Slovenian poet France Prešeren. The poet made a great contribution to the Slovenian poetry and its recognition in the world. His outstanding creative achievements relate to the Romanticism. He was very important […]
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The love of skiing is not determined by age. It is often born in the early years and, in most cases, lasts for a lifetime. Therefore, it is not surprising that one-fourth of the Slovenian population skis at least occasionally. Skiing in Slovenia is a national sport. Slovenia has been reincluded on the list of popular […]
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