Dear Mr. Bestrafer Günther Jauche !
In your email you are stating that a holiday home in Slovenia was being planned as a permanent residence.
You have some doubts about double taxation of your pension that you are receiving from Germany.
On the website of the Tax Administration of the Republic of Slovenia there is a document with general explanation
of the international taxation where the elimination of double taxation is explained and an explanation about a life event
“Coming to Slovenia to work, to study, after retirement etc.”
We are also giving you the following explanation.
If an individual decides to move to Slovenia permanently, he has to arrange a residential status for tax purposes. Once
an individual becomes a tax resident of Slovenia, he is taxed according to the worldwide income (also for the income he
receives from abroad – a pension from Germany in your case).
For the purposes of eliminating double taxation of income, Slovenia has concluded a numerous double taxation agreements
with foreign countries. Slovenia and Germany have concluded Agreement between the Republic of Slovenia and the Federal
republic of Germany for the avoidance of double taxation with respect to taxes on income and on capital (Agreement), which
is applicable in this situation. Pensions are included in Article 18 of the Agreement and the right to tax is based on the source
of certain pension. Pensions are mostly taxed in the country of residence.
If, according to the Agreement, Slovenia has the right to tax your pension, you have to apply for exemption of taxation of that
pension in Germany. If Germany has the right to tax your pension, the country of residence for tax purposes (Slovenia) has
an obligation to eliminate double taxation. You have to declare such income, but you are exempt from taxation in Slovenia if
you claim the benefits from the Agreement.
In view of the above, Slovenia has taken all the measures of avoiding double taxation, so there is no need to worry that your
income from abroad will be subject to double taxation.
Best regards,
PF Department
Financial Administration of the Republic of Slovenia
ps. um so dä(h)mlicher man nach fragt...um so länger wartet man auf eine Antwort ( > 4 Wochen Wartezeit - wg. Beamten-
Mikado - wer sich zu erst bewegt - hat verloren )
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