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Deregister your tax residency

Dear Slovenian men and women!

In recent days, the exchange of data on accounts abroad for Slovenian citizens living abroad has been a very topical topic. So the country will soon find out about our accounts abroad and thus obtained information about our earnings abroad.

There is nothing controversial here except:

  1. if you have a history of tax evasion or
  2. if you are still misled as a tax resident in the Slovenian tax register and have not conscientiously submitted your income tax return.

If you are employed in Luxembourg (or anywhere else abroad) and do not work for one of the institutions listed in Article 34 of ZDoh-2, then you are obliged to submit an annual income tax return, based on which you will (or should be) taxed according to the Slovenian income tax scale. If the forecasts for the previous year or you have not submitted the year, then you are in a tax offence!

Of course, there are conditions under which you can deregister your tax residency and lose the obligation to fill in the income tax return. You are a tax resident if you meet any of the conditions stated in Article 6 of ZDoh-2 - if you do not meet any of them, you can submit an application to deregister your tax residency.

The process of deregistering tax residency was beautifully described on his website by Mr. Matej Balantič - you can read his contribution here. If you need help with the check-out, you can of course also contact me (Emil Kos), who successfully deregistered my tax residency at the beginning of 2016.

IMPORTANT: We received information from the Office for International Taxation that you can deregister your tax residency for an unlimited number of years back, as long as you attach the appropriate documentation and justify that your socio-economic interest was actually abroad from the day you deregister!

I REPEAT: If you are employed abroad and do not meet the conditions for tax residency, make sure you deregister and thus avoid taxation according to the Slovenian income tax scale. If you meet the conditions of tax residency and have not submitted an income tax return in the past, do so as soon as possible, because otherwise you are committing a tax offence, which could be revealed when there is an automatic exchange of information about current accounts and their contents (in This will happen to Luxembourg in September 2017, according to OECD data).

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