For foreigners who wish to invest in real estate in Slovenia, understanding the tax identification number is essential. The tax identification number (TIN) is an identifier used by the Financial Administration to manage taxpayers in its records. Foreigners—both natural and legal persons—who do not have permanent or temporary residence in Slovenia but own real estate or receive income from sources within Slovenia must be registered in the Slovenian tax register. Without this number, they cannot fulfil certain tax obligations, such as declaring income from renting out real estate.
For individuals without permanent or temporary residence in Slovenia, registration in the tax register is mandatory if they own “taxable real estate” in Slovenia or generate taxable income from Slovenian sources. This means that any foreigner who owns or rents out a property generally needs to obtain a tax number. Once the application is submitted and processed, the Financial Administration usually issues a certificate with the assigned tax identification number within eight days. The procedure is free of charge—the registration application itself does not require any fees.
Application and form
A foreign individual who wishes to obtain a tax identification number must complete the DR-02 form and submit it to the Slovenian Financial Administration office. The form is available in multiple languages and can be obtained at tax offices or on the website of the Financial Administration of the Republic of Slovenia.
There are three ways to submit the application:
1. In person:
The applicant visits the tax office and submits the completed form along with an identification document (identity card or passport).
2. Through an authorized representative:
If the foreigner cannot submit the application in person, they may authorize another person in Slovenia to complete the process on their behalf. The authorized representative must present the completed DR-02 form, a power of attorney, and a copy of the applicant’s identification document.
3. By mail:
The DR-02 form and a copy of the identification document can be sent by post to the relevant tax office.
If any information provided in the application changes after the tax number is issued (e.g., foreign permanent address, bank account, etc.), the foreigner must notify the Financial Administration within eight days of the change. This is done by submitting a new DR-02 form.
If, as a foreigner, you purchase real estate in Slovenia, you are not exempt from tax registration. If you own taxable real estate in Slovenia, the Financial Administration will treat you as a taxpayer. This is especially important if you rent out the property—foreign landlords must report their rental income to the Financial Administration and pay the applicable tax. For non-resident individuals earning rental income, tax is calculated based on an income tax declaration, which means that obtaining a tax number is essential.
If the property in Slovenia is owned by a foreign legal entity (for example, a company registered abroad) and rental income is received, certain legal and tax mechanisms may apply, such as withholding tax. Under Slovenian corporate income tax law, rental payments to foreign companies may be subject to withholding tax. In such cases, the foreign legal entity must also obtain a Slovenian tax number—this is done via the DR-04 form.
Foreigners who are not tax residents of Slovenia should also consider other important factors: if a double taxation treaty exists between Slovenia and their home country, it may affect tax obligations, applicable deductions, and other aspects. When taxing rental income from real estate, these treaties must be considered, as taxes may be recognized in both countries, which can affect the net return on the investment.
Additionally, foreigners must be aware of legal restrictions concerning property ownership in Slovenia: for citizens of some countries, specific conditions apply, especially regarding reciprocity of property rights.
Obtaining a Slovenian tax identification number is therefore a crucial step for foreigners with real estate interests. It is not merely an administrative formality, but a fundamental element of tax compliance that ensures lawful investment, proper reporting of rental income, and fulfillment of obligations toward the Slovenian Financial Administration. With a correctly completed DR-02 form (for individuals) or DR-04 form (for legal entities), timely reporting of changes, and an understanding of international tax agreements, foreign investors can efficiently and safely manage their real estate portfolios in Slovenia.
For more information or consultation, contact us: Tel: 00386-40-626-131; Email: tajnistvo@bazarealestate.com.
