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Tax reduction or exemption pursuant to international conventions on avoidance of double taxation 

The Republic of Slovenia has signed conventions on the avoidance of double taxation of income and property with a number of countries. Before payment of income, non-residents of the Republic of Slovenia may file a request for benefits under the international convention, i.e. for a reduction of or exemption from tax on income derived in Slovenia.
Who

The payer of tax must submit a duly completed request to the tax authority.


When

Before payment of income. The person liable to pay tax may pay income and calculate tax at a lower rate than stipulated by law (ZDoh-2 and ZDDPO-2), or not calculate and deduct tax on income, only after having received confirmation of the request granted by the tax authority.


Where and how

Taxable persons submit the tax refund form electronically through FURS's eDavki service, in person or by post, at any finance office. For faster processing, we recommend submitting it to the Financial Office Ptuj.


Forms

Claim for reduction or exemption from the tax on dividends pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 1)

Electronic submission    Fill/print     Instructions

Claim for reduction or exemption from the tax on interest pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 2)

Electronic submission    Fill/print     Instructions

Claim for reduction or exemption from the tax on royalties pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 3)

Electronic submission    Fill/print     Instructions

Claim for exemption from the tax on income earned by students in the Republic of Slovenia pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 4)

Electronic submission    Fill/print     Instructions

Claim for exemption from the tax on income from employment (except pension) pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 5)

Electronic submission    Fill/print     Instructions

Claim for exemption from the tax on pensions pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 6)

Electronic submission    Fill/print     Instructions

Claim for exemption from the tax on income earned by professors and researchers pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 7)

Electronic submission    Fill/print     Instructions

Claim for exemption from the tax on other income pursuant to the provisions of the international convention on the avoidance of double taxation of income (KIDO 8)

Electronic submission    Fill/print     Instructions

Statement of the recipient of income/beneficial owner of the income
Electronic submission    Fill/print     Instructions


Fee

No fee.


Sanctions

There are no sanctions.