Publications

Due to the recent amendment to the tax decree, payments to apprentices for mandatory on-the-job training will now be taxed only on amounts exceeding the minimum allowance for an individual school year.

The adopted amendment of the Pension and Disability Insurance Act (ZPIZ-2E) stipulates that the period of voluntary inclusion in compulsory pension insurance up to 31 December 2012 must be included in the years of pensionable service excluding pension buy-back. This partially eliminates the questionable violation by the Pension and Disability Insurance Act of rights already acquired.

Given that in practice confusion often surfaces when making a distinction between transnational provision of services and the posting of workers on the one hand, and business trips on the other, the Ministry of Labour, Family, Social Affairs and Equal Opportunities issued an explanation regarding the use of the two institutions: the posting of workers and business trips.

Under the Prevention of Money Laundering and Terrorist Financing Act, business entities had until 19 November 2017 to establish a record of their beneficial owners. By 19 January 2018, business entities registered in the Slovenian Business Register will have to register their beneficial owners in the Register of Beneficial Owners.

On 13 October 2017, amendments to Business Register of Slovenia Act (ZPRS-1B) and Court Register of Legal Entities Act (ZSreg-B) entered into force. The amendments transpose into the legal system of Republic of Slovenia the provisions of Directive 2012/17 EU, which establishes a so-called Business Registers Interconnection System on the EU internal market.