my apologies for using English but I don't speak Slovene very well.
Razumem Slovensko veliko ampak govorim slabo
I would very much appreciate it if someone could help me with understanding how taxes from dividends work in Slovenia.
I have recently arrived in Slovenia and I'm thinking of starting a small one-person company (d.o.o.) meaning I will be a resident for the taxation purposes but I'm not quite clear how many taxes there are to pay and if a tax on dividends is the final tax or if the personal income tax (dohodnina) is still applicable.
* Let's say I start a d.o.o.
* I become an owner of the d.o.o. but not an employee.
* The company, as a legal person, earns 100,000 in a fiscal year.
* I'd like to pay this income to me, as a physical person, in dividends
* As a physical person, this is my only source of income
Now the question is, which of the two scenarios takes place:
* Corporate income tax 15% -> 100,000 - 15,000 = 85,000
* Dividends of 15% -> 85,000 - 12,750 = 72,250
Or
* Corporate income tax 15% -> 100,000 - 15,000 = 85,000
* Dividends of 15% -> 85,000 - 12,750 = 72,250
* Personal income tax -> 85,000 - well, I cannot really compute it off-hand but it looks it will be quite a lot
So the question really is - given 100,000 Euros gross, is the 72,250 the amount I, as a physical person, receive to my wallet?
Or do I still have to pay income taxes from that 72,250 meaning I will be left with (about) 35,000 Euros from the initial 100,000?
Thank you very much for your assistance and again, I'm sorry I need to use English but I still don't know Slovene well enough.
If someone could reply in Slovene, that would be great as well
