Doing Business in Slovenia, Doing Business with Slovenia
How to do Business with Slovenia, How to do Business in Slovenia
How to start Business in Slovenia
commercial guide
legal guide
business law
business legislation
company law
public procurement
security market
exchange regime
invest investment invesition investing
trade trading commerce
CONTENTS
SLOVENIA COUNTRY PROFILE
Basic data
Slovenia in brief
Reasons to do business in Slovenia
Economic trends
Shifting up a gear
Export sector exploits the upswing in the European
economic cycle
Accelerated import growth as the domestic market booms
Ready to increase the fiscal surplus
Reactivated bank lending
A stable business environment
Greenfield foreign direct investment on the rise
Privatisation continues
Foreign investors in Slovenia
Slovenian investors abroad
Investing in R&D is the key to future economic success
A green, active and healthy tourist destination
A bridge connecting European and Asian markets
The main reference points
Slovenian diplomatic, consular and other representatives
abroad
SPIRIT Slovenia
InvestSlovenia Team
SloveniaPartner Team
CMSR
FOREIGN TRADE REGIME
Trade between EU member states
Union goods
Trade with non-EU member states
Customs regulations
Classification of goods
Origin of goods
TARIC
Customs value
Customs rules
Customs procedures
Customs representative
Registration (EORI)
AEO
Simplifications
Import
Submitting an entry summary declaration (ENS)
Notification of arrival
Presentation of the goods
Temporary storage
Placing goods under a customs procedure
Submitting a customs declaration
Release for free circulation (import)
Special procedures
Transit
Union transit
Common transit
External transit
Internal transit
Storage
Customs warehousing
Free zones
Specific use
Temporary admission
End-use
Processing
Inward processing
Outward processing
Export
Formalities prior to the exit of goods
Formalities upon the exit of goods
Export and re-export
Financing and insurance of Slovenian exports
Financing
Insurance of export credits and outward investments
Commercial risks
Non-commercial risks
FOREIGN INVESTMENT REGIME
Residents and non-residents
The principle of national treatment
Protection of foreign investors
Sectoral limitations
Real-estate investment
Dispute resolution
Investment treaties
Business incentives
SPIRIT Slovenia – Information point for foreign investors
Financial incentives
Fiscal incentives
Employment incentives
Slovene Enterprise Fund incentives
Export incentives
Internationalisation incentives
Local incentives
Other incentives
INVESTMENT IN EXISTING COMPANIES
Foreign exchange regime
Investment in securities portfolios
Credit operations
Deposits and current accounts
Non-residents
Residents
Payments and transfers
Cash payments between residents and non-residents
Cross-border cash transfers
Cross-border transfer of securities
Transfers of privately-owned capital
Foreign exchange transactions between residents
Foreign exchange market
Securities market
Authorised participants in the securities market
Brokerage company
Branches of investment firms
Securities Market Agency (ATVP)
Stock exchange
The LJSE prime and standard markets
LJSE trading system
Clearing and settlement of trades executed on the LJSE
Clearing and settlements – KDD
Types of securities traded on the LJSE
Conditions for admission to the regulated market
Public offer of securities
Issuers from EU member states
Third-country issuers
Investment funds and management companies
Management companies
Investment funds
Investment companies
Mutual funds
Alternative investment funds
State financial assets
Mergers and acquisitions
Acquisitions according to the Takeovers Act
Takeover
Takeover bid
Mandatory takeover bid
Voluntary takeover bid
Successful bid threshold
Compensation and fair price
Concerted action
Exemptions from the obligation to make a takeover bid
Suspension of voting rights of an unlawful offeror
The takeover procedure
Takeover intention
Takeover bid
Outcome of the takeover bid
Special treatment of minority shareholders
Acquisitions according to the Competition Act
The concept of concentrations
Notification requirement
Procedure on concentrations
ESTABLISHING A COMPANY
Mutual provisions
Organisational forms
Size of companies
Founders
Legal personality
Registered name
Registered office
Economic activity
Representation/management
General partnership
Founders
Contributions
Relations between the partners
Dissolution
Limited partnership
Founders
Contributions
Relations between the partners
Dual company
Partnership limited by shares
Joint-stock company
Founders
Capital
Shares
Management
Management board/Board of directors
Supervisory board
Shareholders’ meeting
Minority shareholders’ protection
Dissolution
European public company (Societas Europaea – SE)
Limited liability company
Founders
Establishment
One-stop shops
On-line registration
Notary public
Capital
Shares
Management
Managers
Supervisory board
Shareholders’ meeting
Dissolution
Sole trader
Branch
PUBLIC PROCUREMENT
Main principles
Treatment of foreign bidders
Thresholds
Types of public contract procedures
Information about public contracts
The Slovenian public contract portal
Tenders Electronic Daily -TED
Other sources of information in Slovenia
Language
Content of the publication
Tender documentation
Submission of a bid
Bidder selection criteria
Participation of foreign bidders in Slovenian public
contracts
Bid opening
Selection
Legal protection of bidders
LABOUR
Labour relations
Hiring of employees
Working hours and annual leave
Wages, remuneration and compensation
Employing foreigners
Citizens of the EU, EEA and Switzerland
Foreigners from third countries
Single working and residence permit (‘Single Permit’)
Single Permit for the purpose of employment,
self-employment or work
Single permit for the purpose of employment
Single Permit for specific purposes
Seasonal labour by foreigners
The work of foreign representatives of Slovenian companies
The training and improvement of foreigners
Training of posted and Slovenian workers in associated
companies
Cross-border provision of services
Workers posted for other duties
The movement of persons within companies
Individual contractual services provided by foreigners
EU Blue Card
Self-employment after 1 year of legal residence in
Slovenia
Step-by-step procedure for employing foreigners
Obtaining a single working and residence permit
Registration of residence with an administrative unit in
Slovenia
Registration with the Health Insurance Institute
Registration with the FURS
The employer’s obligations
TAXATION
Corporate income tax
Taxpayers and the scope of their tax liability
Tax exemptions
Tax rate
Tax base
Exempt dividends and (partly) capital gains
Tax relief
Tax relief for investments in research and development
Tax relief for investments
Tax relief for employment
Tax relief for employing disabled persons
Tax relief for carrying out practical training within
professional training
Tax relief for voluntary supplementary pension insurance
Tax relief for donations
Preventing the double taxation of income generated by
residents outside of Slovenia
Tax on the transfer of assets, exchange of capital shares
and mergers or divisions within the EU
Withholding tax
Flat-rate taxation
Tonnage tax
Personal income tax
Taxable persons
Tax base
Tax rates
Tax allowances
Flat-rate taxation
Contractual work tax
Derivative instruments gains tax
Social security contributions
Special tax arrangements for deprived regions
Tax relief for employment
Tax relief for investments
Value-added tax (VAT)
Tax rates
Taxable persons
Registration of foreign taxable persons
Appointment of a representative
VAT refunds to non-established taxable persons
VAT refunds to taxable persons established in another
member state
VAT refunds to taxable persons established in a third
country
Excise duties
Customs duties
Property tax
Tax on transfers of immovable property
Tax on profits due to changes in land use
Charge for the use of building land
Motor vehicle tax
Circulation tax
Water vessel tax
Inheritance and gift tax
Environmentally-oriented taxes
Tax on insurance services
Tax on financial services
Bank balance sheet tax
Tax on gambling and concession fees
Tax on lottery tickets
Tax on winnings from conventional games of chance
ACCOUNTING AND AUDITING
Size of companies
Bookkeeping
Annual reports
Consolidated annual report
Audit
Publication
Publication relating to branches of third-country
companies
USEFUL TIPS
Location
Time
Main cities
Language
Currency
Credit cards
Telephone
Important phone numbers
Internet
Public holidays in 2018
Distances between Ljubljana and main European cities
Diplomatic missions and consular posts
Entry visa
Business hours
Business etiquette
USEFUL ADDRESSES
Slovenian Embassies abroad
Slovenian General Consulates and Consulates abroad