Slovenia Tax Agency Issues Updated Guidance on Tax Treatment of Employment Income, Expense Reimbursements

The Slovenian Financial Administration March 4 issued updated guidance on the tax treatment of expense reimbursements and other income from employment. Topics covered include: 1) a detailed description on the reimbursement of work-related expenses, including provisions on meal expenses, travel expenses, field supplements, and compensation for living apart; 2) that the maximum monthly tax-exempt reimbursement of transportation costs to and from work is 140 euros (US$151); 3) reimbursements for costs incurred during domestic and international business trips, including daily allowances, reimbursement of travel and accommodation costs, and premiums for individual health insurance with medical assistance abroad; 4) reimbursement of expenses ...