Slovenia MOF Clarifies Taxation of Employment Income, Pensions Under DTA With Sweden

The Slovenian Ministry of Finance Jan. 5 explained the taxation of employment and pension income under the 2021 DTA and protocol with Sweden, which replaced the 1980 agreement signed between Sweden and former Yugoslavia, as it applied to Slovenia. The ministry explained that beginning Jan. 1: 1) the Swedish employment income of Slovenian residents is taxed both in Sweden and Slovenia, however, Slovenia will allow an ordinary deduction of the amount of Swedish taxes up to the amount of Slovenian tax liability; 2) Slovenian residents receiving a pension in Sweden can opt to be taxed in Sweden, and in such ...