30 January, 2020

Deadline for claiming special tax relief for dependent family members

The taxpayers are entitled to a reduction of yearly tax base for special tax relief for dependent family members. The dependent family members are children up to the age of 18, all others (e.g. children over 18 years of age, spouses) must comply with special conditions laid down by law. The taxpayers may claim a reduction of tax base for dependent family members in the calculation of personal income tax prepayment (on monthly basis) or indicative personal income tax calculation (on annual basis).

If the taxpayer decides to claim dependent family members during the year in the calculation of personal income tax prepayment, a completed form “Notice on claiming relief for dependent family members in the calculation of personal income tax prepayment” must be submitted to the employer.

The taxpayer who did not claim the relief during the year must submit an application for special relief for dependent family members in the indicative personal income tax calculation by 5 February. The application can be submitted via eDavki mobile application, electronically via eDavki system or personally or by post to the competent Financial Administration.

RELATED POSTS
Seventh Anti-Corona Package (PKP7) brings changes to personal income tax

Seventh Anti-Corona Package (PKP7) brings changes to personal income tax

Article 59 of the Act determining intervention measures to assist in mitigating the consequences of the second wave of COVID-19…

Read more
Crisis Benefit (PKP7)

Crisis Benefit (PKP7)

Just before the new year, the National Assembly of the Republic of Slovenia adopted the seventh anti-corona law, called Act…

Read more
Suspension of deadlines

Suspension of deadlines

The Slovenian Government has adopted a Resolution on suspension of the deadlines for exercising the rights of the parties in…

Read more

Address:

Dalmatinova ulica 2
SI-1000 Ljubljana, Slovenia

Phone:

+386 59 097 400
+386 59 097 410

Email:

info@s-k.law

Social: