4% personal tax is hard to believe. Yet it actually exists in Slovenia and is ready to be exploited by foreigners, too.
Contracts, similar to employment contracts, can be taxed as such. Thus, your outsourcing bill could be significantly higher.
Slovenian sole proprietors with annual turnover up to 100.000 EUR can apply for special taxation scheme.
New taxation scheme, optional for sole proprietors, brings much lower taxation. Especially comparing to taxation of employees.
Students’ work taxation can become complicated if they receive various types of income.