Personal Income Tax

Due to the intense market integration cross-border transfer of knowledge is becoming more and more important. This is reflected in the increased mobility of employees within a group of companies in terms of cross-border employments.

In a relatively small country such as Slovenia it is quite common for people to work outside Slovenia for a while. And vice versa many people from other countries work in Slovenia; more and more people work in two or more countries at the same time. Cross-border employment may have substantial consequences for the tax and social security position, not only for the relevant employee, but also for you as the employer or client. Employment law is also important. What should you be aware of when your business is expanding outside Slovenia?

Cross-border employment almost always produces complex issues because in each country laws and regulations are different. The challenge is finding the right balance between cost savings, protection, motivation and remuneration of employees and observing obligations. Then there are different rules for the European Union compared to third countries.