Slovenia: Tax law changes to the Income Tax Act
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Several tax laws related to the areas of personal income tax and corporate income tax have been amended since the beginning of 2021.
The legal changes enacted on January 1, 2021 had a virus-related background, affecting tax law only in a few outlying areas.?
Requests for payment facilities may concern tax and social security contributions as well as tax installments and withholding tax debts. No deferred payment and installment payment interest will be charged before the expiration of 24 months.
Partially reduced working hours were also introduced with the Covid legislation. This means that the employee’s working hours could be reduced between 5 and 20 hours per week. This special provision has been extended until June 30.
The content of this article is intended to provide a general guide on the subject. Specialist advice should be sought regarding your particular situation.
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