Thinking about moving abroad and wondering how to officially cease your tax residency in Slovenia? It's essential to follow the proper procedures to avoid any future tax complications. Here's a step-by-step guide to help you navigate through this important process.
Determine Your New Tax Residency
Before you can cease your tax residency in Slovenia, you need to establish your tax residency in another country. This often involves meeting specific criteria such as staying in the new country for more than 183 days in a year or having significant personal and economic ties there.
Notify the Slovenian Tax Authorities
Once you have established your new tax residency, you must notify the Financial Administration of the Republic of Slovenia (FURS) of your intention to cease your tax residency. This can be done by submitting a formal written request to FURS.
Submit Form DR-02
Complete and submit Form DR-02, the official form for declaring the cessation of tax residency. You will need to provide details about your new tax residency and supporting documentation, such as proof of residence in the new country.
Provide Supporting Documentation
Along with Form DR-02, you must submit supporting documents that prove your new tax residency. These documents may include a rental agreement, utility bills, or a certificate of tax residency from the new country.
Await Confirmation
After submitting the necessary forms and documentation, FURS will review your application. If everything is in order, you will receive a confirmation letter stating that your tax residency in Slovenia has been terminated.
Review Double Taxation Agreements
Ensure that you review any Double Taxation Agreements (DTAs) that Slovenia has with your new country of residence. This will help you understand your tax obligations in both countries and avoid double taxation.
Keep Records
Maintain copies of all correspondence and documentation related to your cessation of tax residency. This includes your application, supporting documents, and the confirmation letter from FURS.
Legal References
- Personal Income Tax Act (ZDoh-2)
- Financial Administration Act (ZFU)
- Double Taxation Avoidance Agreements
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