Slovenia Tax Agency Issues Guidance on Individual Income Tax, Social Contributions for Digital Nomads

The Slovenian Financial Administration Jan. 28 issued individual income tax and social security contribution guidance for digital nomads from outside the EU and European Economic Area (EEA) who have temporary residence permits and telecommute from Slovenia for nonresident employers. The guidance includes that: 1) digital nomads must pay individual income tax on worldwide income if considered resident, and on Slovenian-sourced income if considered nonresident; 2) individuals are considered resident in Slovenia if officially registered with a permanent residence there, are present there for at least 183 days in a tax year, or have their habitual residence or center of vital ...