Tax news - July 2025

Mandatory Contribution for Long-Term Care

With the implementation of the Long-Term Care Act, a new mandatory social insurance contribution is being introduced: the contribution for long-term care, which will start being calculated from July 1 onwards. The contribution will be deducted for the first time from July salaries or pensions.

The following are liable to pay the contribution:

-       Employees: 1% of gross salary,

-       Employers: 1% of gross salary,

-       Pensioners: 1% of net pension,

-       Self-employed individuals and farmers with a registered activity: 2% of salary.

Income Tax Additional Payment for 2024 via SEPA Direct Debit

Taxpayers who have received the second batch of preliminary income tax calculations for 2024 and owe additional payment can settle their obligations via direct debit. The condition for this is a timely and valid consent for SEPA direct debit, submitted through the eDavki (eTaxes) portal. The payment must be made no later than July 30, 2025, so the Financial Administration of the Republic of Slovenia (FURS) must send the payment order to the bank at least two working days before that.

Any taxpayer who uses eDavki and is registered in the eVročanje (eDelivery) system can submit consent for SEPA direct debit. The taxpayer will receive a notification of the intended debit from their account 14 days before the execution of the order, and they can file an objection no later than five working days before the payment date. In the case of outstanding overdue obligations, the direct debit order will not be prepared. 

Amendments to the Prevention of Money Laundering and Terrorist Financing Act 

The proposed amendments to the Prevention of Money Laundering and Terrorist Financing Act, approved by the National Assembly’s Finance Committee, introduce significant changes regarding access to data in the register of beneficial owners. The key innovation is the introduction of the “legitimate interest” condition as a prerequisite for accessing the data — this interest must be related to detecting or preventing money laundering and related criminal offenses. Full access will be retained by supervisory and investigative authorities, as well as certain financial obligated entities such as banks, insurance companies, and other authorized institutions.

Another important change is the expansion of the circle of entitled recipients of feedback from procedures conducted by the Office for Money Laundering Prevention. Going forward, these recipients will also include entities involved in the procedures as sources of data, not just the reporters. The purpose of this amendment is to provide greater legal certainty to clients and reduce unjustified account closures.

The legislator also proposes that honorary consuls in Slovenia will no longer be classified as politically exposed persons (PEPs). Compared to other EU member states, Slovenia’s definition was stricter, which in practice caused business restrictions that the amendment aims to remove. Obliged entities will still be required to perform enhanced due diligence if the transaction risk demands it.

Amendments to the Labour Market Regulation Act

On June 17, 2025, the government adopted a draft amendment to the Labour Market Regulation Act (ZUTD), whose key objective is to improve worker safety and rights, as well as increase the effectiveness of labour market measures. Among other things, the amendment raises the minimum and maximum amounts of unemployment benefits and abolishes the previous exception for cross-border workers. It also introduces a new service from the Employment Service — employment support — to facilitate the integration of unemployed persons into the workforce.

Important changes also concern temporary work for pensioners, students, and apprentices. The monthly working hour limit for pensioners has been increased, hourly rates are being aligned, and the legal basis for work mediation through the Employment Service is being supplemented. Conditions for agency work are being tightened, and the required bank guarantee amount is increased. The Employment Service will be able to refuse cooperation with employers who violate labour or tax legislation.

The amendment also includes measures to extend the working activity of older workers. Workers over 59 years old who receive unemployment benefits will be allowed to take up employment with reduced working hours (80%), during which they will receive 90% of their basic salary while retaining full pension rights. This measure excludes the possibility of overtime work and additional work through civil contracts and allows for proportional pension payments.

Obligation to Pay the Excise Duty Difference Due to Price Increases on Cigarettes and Tobacco

The Financial Administration of the Republic of Slovenia (FURS) informs that on July 7, 2025, the retail prices (RRP) of finely cut tobacco and cigarettes will increase, which triggers the obligation to calculate the excise duty difference. In accordance with the Excise Duty Act, taxpayers holding stocks of these products outside excise warehouses must record their inventory as of July 6, 2025, and submit the appropriate excise duty calculation using the TRO-RAZ form.

The completed form must be submitted via the E-TROD information system no later than July 21, 2025. If the excise duty difference exceeds 10 euros, it must be paid by September 4, 2025, into the state’s transitional tax sub-account. Lists of new and old prices are available on the FURS website, where instructions for correctly submitting the calculation are also published.

Legal Interest Rate

The legal interest rate is determined as the European Central Bank’s key interest rate increased by 8 percentage points. The statutory default interest rate applies for the six-month period starting on 1 July 2025 and amounts to 10.15 percent.

 Case Law

Supreme Court: Variable Part of the Purchase Price for a Business Share Paid Before the Entry into Force of the Amendment to the Personal Income Tax Act (ZDoh-2V) in 2020 Is Taxed as Capital Gain

In case X Ips 42/2024, the Supreme Court ruled that the variable portion of the purchase price agreed upon in a share sale agreement, and paid before the entry into force of the ZDoh-2V amendment in 2020, is to be taxed as capital gain - even if it was received subsequently and its amount was not known at the time the agreement was concluded. With this decision, the Court overturned the Administrative Court’s ruling, which had classified such income as “other income.”

In the specific case, the taxpayer sold a business share in 2017. In addition to a fixed purchase price, the contract also entitled them to additional payments in 2018 and 2019, depending on the company’s performance. The Financial Administration taxed these payments as other income, and this view was upheld by the Administrative Court. However, the Supreme Court emphasized that this constitutes income from the disposal of capital—that is, capital gain—even if part of the payment was made at a later date.

The ruling clarifies that variable payments linked to the original share sale agreement are also to be treated as income from capital. Until the ZDoh-2V amendment entered into force in 2020, which explicitly classifies such payments as dividends, they were to be taxed as capital gains.