Slovenia Tax Agency Updates Guidance on Taxation of Nonresident, Resident Performers, Athletes

The Slovenian Financial Administration Feb. 23 updated guidance on the taxation of nonresident and resident performers and athletes. The guidance includes that: 1) under the Slovenia-U.S. DTA, U.S. resident artists and athletes performing in Slovenia are taxable in Slovenia if gross remuneration from the Slovenian activities exceeds $15,000 in a calendar year; 2) artists and athletes are taxable only in their country of residence under DTAs with Slovenia, and can seek a Slovenian tax exemption or refund, under specific conditions; 3) a 25 percent advance individual income tax payment rate applies to contracted performers, and a 6.36 percent employee’s health ...