PRESS RELEASE
The Slovenian Technology Forum, GIZ (STF) opposes proposals for ad-hoc changes to the taxation of sole proprietors—specifically those under the normative expense regime—and the introduction of a mandatory Christmas bonus. Instead of pre-election proposals, we prefer to seriously and comprehensively address adjustments to the tax system, focusing on reducing the tax burden on middle and upper-income wages while simplifying the system and identifying additional tax resources.
Ljubljana, 1 October 2025 — The Slovenian Technology Forum, GIZ, has officially responded to the “Starting points of the Government of the Republic of Slovenia for the preparation of changes in the taxation of natural persons performing an activity and establishing the tax base on the basis of actual income and regulated expenses.” We have communicated our views to all key national institutions responsible for shaping and making such decisions.
Barbara Krajnc, Director of STF, stated:
“Making ad-hoc decisions about changes to the tax system three months before the end of the financial year and during a pre-election period is irresponsible. Half-baked proposals based on a ‘little bit here, a little bit there’ approach, or the introduction of a mandatory Christmas bonus—regardless of whether it is ultimately required—create confusion and uncertainty for society and, in particular, for the economy. This is the exact opposite of what we strive for in our companies: a tax system that is clear, simple, and predictable, allowing businesses—especially those focused on development and exports—to compete on a level playing field.”
Key highlights of our position:
- We do not agree with the proposal outlined in the Starting Points, as we have consistently advocated for the necessity of establishing a comparable tax burden across different forms of employment. This is why we supported the amendments regarding normative expenses that were passed by the National Assembly of the Republic of Slovenia in 2024.
- Finally, the Government of the Republic of Slovenia provided clear calculations in the Starting Points regarding the differences in taxation and social security contributions, taking into account both normative and actual expenses. This is precisely why we continue to reiterate and advocate that it is necessary to establish a comparable and fairer tax and contribution treatment for all forms of work(“Every job counts”).
- Therefore, the only acceptable proposal for further discussion (cf. point 4 of the Starting Points) is a change in the tax rate, specifically an increase in the tax rate above certain income thresholds.
- In addition, we propose the introduction of mandatory public disclosure of annual reports(financial statements) in the AJPES register for sole proprietors who choose the normative expense regime, just as is required for other legal entities.
We reiterate our warningthat Slovenia is already lagging far behind in terms of tax competitiveness. We prioritize the burden on higher salaries, where the issue lies in social security contributions, which call for urgent, serious, and comprehensive reform. Furthermore, there is an increased corporate tax rate (22% until 2028) accompanied by numerous exemptions, an insufficiently efficient VAT collection system, and property taxation that remains the lowest in the EU.
Instead of giving in to the Normans and debating a mandatory Christmas, we should Strengthen systemic reform and address real weaknesses. Over the past two years, during discussions on tax changes, we have prepared and presented a number of concrete proposals to all key policy makers and decision-makers regarding the issues highlighted. It's time to move from words to action.
