Daily labor migrants to Austria
As a general rule, all persons who reside in Slovenia and receive income from employment in Austria are considered residents of Slovenia for tax purposes. This means that such persons who commute daily to work in Austria must also report to the tax authorities in Slovenia on income received in Austria.
On a regular monthly basis, by the 15th of the month for the previous month, it is necessary to submit an monthly assessment of personal tax prepayment on income from employment. The annual return is not required to be submitted every month, but only when the gross income changes by more than 10% of the previously announced income.
In this interannual forecast, it is necessary to state:
- gross monthly income,
- mandatory social security contributions paid in Austria,
- general relief and additional relief for dependent family members living in Slovenia,
- food costs during work and transport costs to and from work in Austria.
Based on this declaration, the tax authority in Slovenia issues a decision on the assessment of income tax return, which must be paid within 30 days of receiving the decision.
Usually, the tax authority also wants evidence of the actual performance of work abroad, so it is also necessary to provide evidence of physical presence in Austria. Evidence is usually in the form of bank statements, which show money withdrawals, purchases of snacks in shops and bars, and gasoline at gas stations in Austria or on the way from residence in Slovenia to workplace in Austria.
At the end of the year, persons who submitted annual returns will receive an informative income tax calculation from the Slovenian Tax Administration. It is absolutely necessary to submit an objection within 15 days of receiving the information statement in order to claim at least the deduction of the tax paid in Austria on an annual basis and any additional costs of food and transport on an annual basis.
The objection against the informative calculation of income tax must be accompanied by proof from the Austrian tax authority or the employer that the tax in Austria is final and has actually been paid. This is usually a valid annual pay slip, together with a declaration that no income tax will be filed for the same year in Austria as well.