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Slovenian Legislation for Foreign Investments

Slovenian Legislation for Foreign Investments

Updated on Monday 28th November 2016

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Slovenian legislation for foreign investments offers a number of benefits that make this central-European country attractive to foreign entrepreneurs.

Business legislation, investment incentives, investment tax allowances and various reductions in the corporate tax rate are worth mentioning when discussing about Slovenia’s openness towards foreign investment.

Investment opportunities in Slovenia

Slovenia’s geographical position at the heart of Europe ensures a good communication with both Western and South-eastern countries and their respective markets. Good infrastructure, the absence of legislative barriers and a business-friendly environment prove that Slovenia takes foreign  investment seriously.

Investors in Slovenia target industries such as: chemicals and pharmaceuticals, automotive, electrical and electronics, logistics and distribution, R&D, ICT, machining and metalworking and others.

Foreign investment regime and undertaking in Slovenia

In Slovenia, there is no distinction between foreign and local investors, only between residents and non-residents. Residents, as defined by the Foreign Exchange Act are:

  • -       companies and other legal entities registered in Slovenia, except for their branches that operate in other countries
  • -       branches of other foreign companies registered in Slovenia
  • -       individual entrepreneurs or natural persons with permanent residence in Slovenia
  • -       natural persons temporarily residing in Slovenia based on a permit valid for at least 6 months, except for foreign diplomats and their families
  • -       Slovenian diplomatic and consular representations financed from the national budget

All other persons are considered to be non-residents

The Companies Act regulates the treatment of foreign companies and entrepreneurs in Slovenia.

A foreign undertaking, as described by this Act, is a natural or legal person that carries out a profitable activity in Slovenia, having their residence abroad. These investors must conduct business in Slovenia through an entity registered here. The rights, obligations and responsibilities of a foreign undertaking are the same as those for domestic ones, unless otherwise stipulated by law.

Slovenia has a liberal foreign investment regime.

Taxes in Slovenia

In Slovenia, the corporate income tax is 17%. Tax relief is 100% of the amount invested in R&D and up to 40% of the amount invested in equipment and intangible long-term assets. Social security contributions are paid both by the employer (16.1%) and by the employee (22.1%). Property tax in Slovenia is 0% and personal income taxes are progressive: at 16%, 27%, 41% and 50%

For more information about the Slovenian legislation for foreign investments, our team of Slovenian lawyers can help you with personalized information according to your business sector. Please contact our faw firm for further advice and personalized conusltancy.



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