Slovenian Technology Forum on Amendments to Tax Legislation

• We note that the presented amendments to the package of tax laws, which were approved by the Government of the Republic of Slovenia in early September 2024 and submitted to the National Assembly for consideration and adoption, in our opinion contain some good solutions, but there are some that should be urgently supplemented in order to bring the desired effects and be applied as widely as possible in practice.

• We are and will always highlight the urgent, integrated changes to the tax system in Slovenia, which should promote the development of innovative, high-tech, development, breakthrough companies, whether established or start-up. These are the pillars of the economy that generate more and also contribute more to social welfare and bring attractive jobs with above-average added value per employee, all of which also means more taxes and social contributions.

• We believe that the tax system must be clear, easy to implement in practice and understandable, but above all with as few exceptions or special tax treatments as possible. It is understood from the proposed amendments to the Income Tax Law that several new “special tax treatments” are being introduced that, in addition to the existing ones, will put taxpayers before the question of which one to choose, which is not the right step towards clarity and simplicity of the system.

• Tax changes should be targeted at relieving wages, establishing a comparable burden on different forms of work, identifying additional tax sources and simplifying and simultaneously eliminating exceptions in the tax system.

• Changes in the tax system must necessarily be linked to other policies (labour market policy, social policy, pension reform, migration policy, etc.). At the same time, there is also the need to search for internal reserves, which can be seen, for example, in the simplification of processes and procedures in the public or state administration through universal digitalization for greater efficiency and productivity of civil servants. Raising the quality of services provided by the state to citizens and businesses must (p) remain a constant imperative.

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A document with concrete comments and proposals was submitted to the Finance Committee in the National Assembly and the Ministry of Finance.