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CONTENTS
I. SLOVENIA COUNTRY PROFILE
Slovenia in brief
Basic data
Reasons to do business in Slovenia
Economic trends
Solid growth fundamentals despite great uncertainty due to the pandemic
Export sector with a solid outlook and foundations
Import growth halted, while the outlook is positive
Public finances supportive of the economy’s recovery
A well-capitalised banking sector with stable profits
A stable and predictable business environment
Foreign direct investment continues to rise, albeit more slowly due to the current situation
Slovenia’s key points of attraction
High quality of living
Strong human capital
A solid innovation environment and performance
An attractive tourist destination
Europe’s gateway to global markets
The main reference points
Slovenian diplomatic, consular and other representatives abroad
SPIRIT Slovenia
Assisting investors
Helping business find the right supplier
CMSR
II. FOREIGN TRADE REGIME
Trade between EU member states
Union goods
Trade with non-EU member states
Customs regulations
Classification of goods
Origin of goods
TARIC
Customs value
Customs rules
Customs procedures
Customs representative
Registration (EORI)
AEO
Simplifications
Import
Importing goods into the EU’s customs territory
Submitting an entry summary declaration (ENS)
Notification of arrival
Presentation of the goods
Temporary storage
Placing goods under a customs procedure
Submitting a customs declaration
Release for free circulation (import)
Special procedures
Transit
Union transit
Common transit
External transit
Internal transit
Storage
Customs warehousing
Free zones
Specific use
Temporary admission
End-use
Processing
Inward processing
Outward processing
Export
Re-export
Financing and insurance of Slovenian exports
Financing
Insurance of export credits and outward investments
Commercial risks
Non-commercial risks
Foreign Buyer Credit Insurance
III. FOREIGN INVESTMENT REGIME
Residents and non-residents
The principle of national treatment
Protection of foreign investors
Sectoral limitations
Real-estate investment
Dispute resolution
Investment treaties
Business incentives
SPIRIT Slovenia – Information point for foreign investors
Investment incentives
Conditions for granting investment incentives
Grants
Loans and guarantees
Purchase of property owned by a local community at a below-market price
Fiscal incentives
Employment incentives
Export incentives
Internationalisation incentives
SME incentives
Local incentives
Other incentives
IV. INVESTMENT IN EXISTING COMPANIES
Foreign exchange regime
Investment in securities portfolios
Credit operations
Deposits and current accounts
Payments and transfers
Cash payments between residents and non-residents
Cross-border cash transfers
Cross-border transfer of securities
Transfers of privately-owned capital
Foreign exchange transactions between residents
Foreign exchange market
Securities market
Authorised participants in the securities market
Brokerage company
Branches of investment firms
The Securities Market Agency (ATVP)
Stock exchange
The LJSE prime and standard markets
LJSE trading system
LJSE activities to promote and develop the local capital market
Clearing and settling trades executed on the LJSE
Clearing and settlements – KDD
Public offer of securities
Public offer of securities issued by a third-country issuer
Investment funds and management companies
Management companies
Investment funds
Investment companies
Mutual funds
Alternative investment funds
State financial assets
Mergers and acquisitions
Acquisitions according to the Takeovers Act
Takeover
Takeover bid
Mandatory takeover bid
Voluntary takeover bid
Successful bid threshold
Compensation and fair price
Concerted action
Exemptions from the obligation to make a takeover bid
Suspension of voting rights of an unlawful offeror
The takeover procedure
Takeover intention
Outcome of the takeover bid
Special treatment of minority shareholders
Acquisitions according to the Competition Act
The concept of concentrations
Notification requirement
Procedure on concentrations
V. ESTABLISHING A COMPANY
General provisions
Organisational forms
Size of companies
Founders
Legal personality
Registered name
Registered office
Economic activity
Representation/management
General partnership
Contributions
Relationship between the partners
Dual company
Limited partnership
Partnership limited by shares
Joint-stock company
Capital
Shares
Management
Management board (two-tier model)
Board of directors (one-tier model)
Supervisory board
Shareholders meeting
Conflicts of interest, remuneration policy, and consent for certain transactions
Minority shareholders’ protection
Dissolution
European public company (Societas Europaea – SE)
Limited liability company
Establishment
SPOT system – Slovenian Business Points
On-line registration
Notary public
Managers
Shareholders’ meeting
Conflicts of interest and consent for certain transactions
Sole trader
Branch
VI. PUBLIC PROCUREMENT
Main principles
Treatment of foreign bidders
Thresholds
Types of public contract procedures
Information about public contracts
The Slovenian public procurement portal
Tenders Electronic Daily – TED
Other sources of information in Slovenia
Language
Content of the publication
Tender documentation
Submission of a bid
Bidder selection criteria
Participation of foreign bidders in Slovenian public contracts
Bid opening
Selection
Legal protection of bidders
VII. LABOUR
Labour relations
Hiring of employees
Working hours and annual leave
Wages, remuneration and compensation
Employing foreigners
Citizens of the EU, EEA and Switzerland
Foreigners from third countries
Single working and residence permit (‘Single Permit’)
Consent for employment, self-employment or work
Consent for employment
Consent for specific purposes
Seasonal labour by foreigners
The work of foreign representatives of Slovenian companies
The training and further training of foreigners, and intership
Training of posted and Slovenian workers in associated companies
Cross-border provision of services
Workers posted for other duties
The movement of persons within a group of companies
Individual contractual services provided by foreigners
EU Blue Card
Self-employment after 1 year of legal residence in Slovenia
Step-by-step procedure for employing foreigners
Obtaining a single working and residence permit
Registration of residence with an administrative unit in Slovenia
Registration with the Health Insurance Institute
Registration with the FURS
The employer’s obligations
VIII. TAXATION
Corporate income tax
Taxpayers and the scope of their tax liability
Tax exemptions
Tax rate
Tax base
Exempt dividends and (partly) capital gains
Tax relief
Tax relief for investments in research and development
Tax relief for investments
Tax relief for employment
Tax relief for employing disabled persons
Tax relief for carrying out practical training within professional training
Tax relief for voluntary supplementary pension insurance
Tax relief for donations
Tax relief for investment in the digital and green transition
Limitation of tax base reduction
Preventing the double taxation of income generated by residents outside of Slovenia
Controlled foreign company, Exit Taxation, Hybrid Mismatches
Tax on the transfer of assets, exchange of capital shares and mergers or divisions within the EU
Withholding tax
Flat-rate taxation
Tonnage tax
Personal income tax
Taxable persons
Tax rates
Tax allowances
Contractual work tax
Derivative instruments gains tax
Social security contributions
Value-added tax (VAT)
Person liable for charging and paying VAT
Registration of foreign taxable persons
Appointment of a representative
VAT refunds to foreign taxable persons
VAT refunds to taxable persons established in another EU member state
VAT refunds to taxable persons established outside the EU
New rules regarding e-commerce
One stop shop system
Other taxes
Excise duties
Customs duties
Property tax
Tax on transfers of immovable property
Charge for the use of building land
Motor vehicle tax
Circulation tax
Water vessel tax
Inheritance and gift tax
Environmentally-oriented taxes
Tax on insurance services
Tax on financial services
Tax on gambling and concession fees
Tax on lottery tickets
Tax on winnings from conventional games of chance
IX. ACCOUNTING AND AUDITING
Bookkeeping
Annual reports
Consolidated annual report
Audit
Publication
Publication relating to branches of third-country companies
X. USEFUL TIPS
Location
Time
Main cities
Currency
Credit cards
Telephone
Important phone numbers
Internet
Public holidays in 2023
Distances between Ljubljana and main European cities
Diplomatic missions and consular posts
Entry visa
Business hours
Business etiquette
XI. USEFUL ADDRESSES
Slovenian Embassies abroad
Slovenian General Consulates and Consulates abroad
Permanent Representations and Missions
Foreign Embassies in Slovenia
Other Missions
LEGISLATION
Overview of key business legislation
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