Area: Delovno pravno
Competent authority: MF
EZU URL: .nan
Initiative ID: 1121
Initiative accepted and completed: '2021-04-06'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2021-03-18'
Initiative published: '2021-03-18'
Initiative submitted: '2021-03-17'
Response from the competent authority: Answer from the Ministry of Finance:Pursuant
  to Article 45 of the Income Tax Act, a taxable person who receives income from an
  employment relationship with a foreign employer for work abroad is not entitled
  to have income taxed on that income to the extent of the cost of meals during work
  and the cost of transport to and from work in relation to the actual presence at
  the workplace abroad, under the conditions and up to the amount set out in the Regulation
  on the Tax Treatment of Expenses Reimbursements and Other Income from Employment
  (the "Regulation").A taxable person who receives income from an employment relationship
  from abroad shall be entitled to an allowance for the cost of transport to and from
  work in accordance with Article 3(8) of the Regulation, up to an amount of EUR 0,18
  for each full kilometre of distance between his normal place of residence and the
  place of work. Article 3(6) of the Regulation further stipulates that, for the purposes
  of determining the distance under this Article, the shortest normal road links shall
  be taken into account. Commuting costs are to be granted to the taxable person on
  the basis of evidence of their actual occurrence and the taxable person's actual
  daily presence at the place of work abroad.With regard to the actual claimed commuting
  costs declared by taxable persons in their 2020 interim income tax returns, there
  were very few cases where migrant workers claimed commuting costs in relation to
  possible road closures. In these cases, the tax offices took into account the actual
  commuting possibilities on the basis of the evidence received, as the shortest usual
  road links were modified for these cross-border migrant workers during certain periods
  of time. In these individual cases, however, the commuting costs recognised did
  not significantly affect or deviate from the otherwise normally recognised commuting
  costs.
Text file: 1121.txt
Title: Income tax for migrant workers 2020
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1121
