Slovenia:
Tax Law Amendments To Income Tax Act
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Several Tax laws related to personal income tax and corporate
income tax fields were amended since the beginning of
2021.
The legal changes adopted on 1 January 2021 had a
virus-related background, affecting tax law only in a few
peripheral areas.?
Applications for payment facilities may refer to tax and social
security contributions as well as to tax prepayments and
withholding tax liabilities. No interest for deferred payment and
payment by instalments will be charged before the expiry of 24
months.
Partially reduced working hours were also
introduced along with Covid legislation. It means
that Employee's working hours could be reduced to between 5 and
20 hours per week. This special provision was extended until
30 June.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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