Art and culture have always held a special place in the history of the Slovenian nation.
On the other side, the growing globalisation of the world economy increases the movements of capital, work or business across the border of our country meaning that more and more non-residents earn different types of incomes in Slovenia.
As a result the double taxation of individuals is more frequent that is why the application of double taxation conventions gains in importance.
From 2005 onwards residents of Slovenia are liable to personal income tax on their worldwide income (i.e.
income derived in Slovenia as well as abroad) which means that taxation is now based on taxation of income and capital irrespective of the source of the income or the location of the capital.