Slovenia:
Tax changes to the Income Tax Act
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Since the beginning of 2021, several tax laws related to income tax and corporation tax have been changed.
The legislative changes passed on January 1, 2021 had a virus-related background and only had an impact on tax law in a few peripheral areas.
Applications for payment facilities may relate to tax and social security contributions as well as tax prepayments and withholding tax liabilities. Before the expiry of 24 months, no interest will be charged for deferred payments or installments.
Partly reduced working hours were introduced together with the legislation of Covid. This means that the employee’s working hours can be reduced to 5 to 20 hours per week. This special provision was extended until June 30th.
The content of this article is intended to provide general guidance on the subject. A professional should be obtained about your particular circumstances.
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