Davek na dohodek v tujini

<!DOCTYPE HTML><html lang="sl"> <head> <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <meta http-equiv="X-UA-Compatible" content="IE=Edge"> <meta charset="UTF-8"> <meta name="description" content="Splošna mednarodna pravila glede davka na dohodek za ljudi, ki živijo ali delajo v drugi državi EU."> <meta name="date" content="01/01/2022"> <meta name="last-modified" content="28/08/2024"> <meta name="viewport" content="width=device-width, initial-scale=1.0"> <meta name="format-detection" content="telephone=no"> <meta property="og:title" content="Davek na dohodek v tujini - Your Europe"> <meta property="og:url" content="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm"> <meta property="og:image" content="https://europa.eu/youreurope/citizens/images/logos/youreurope_facebook_share_logo.png"> <meta property="og:site_name" content="Your Europe"> <meta property="og:description" content="Splošna mednarodna pravila glede davka na dohodek za ljudi, ki živijo ali delajo v drugi državi EU."> <meta name="twitter:card" content="summary_large_image"> <meta name="twitter:site" content="@YourEuropeEu"> <meta name="twitter:creator" content="@YourEuropeEu"> <meta name="twitter:title" content="Davek na dohodek v tujini - Your Europe"> <meta name="twitter:description" content="Splošna mednarodna pravila glede davka na dohodek za ljudi, ki živijo ali delajo v drugi državi EU."> <meta name="twitter:image" content="https://europa.eu/youreurope/citizens/images/logos/youreurope_twitter_share_logo.png"> <meta name="sdg-tag" content="sdg"> <meta name="DC.ISO3166" content="EU"> <meta name="DC.Service" content="information;procedure"> <meta name="policy-code" content="U4;B4"> <link rel="canonical" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm"> <link rel="amphtml" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/indexamp_sl.htm"> <link rel="shortcut icon" href="https://european-union.europa.eu/profiles/contrib/ewcms/themes/ewcms_theme/favicon.ico" type="image/x-icon"> <link rel="apple-touch-icon" sizes="57x57" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-57x57.png"> <link rel="apple-touch-icon" sizes="72x72" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-72x72.png"> <link rel="apple-touch-icon" sizes="114x114" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-114x114.png"> <link rel="apple-touch-icon" sizes="144x144" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-144x144.png"> <link rel="apple-touch-icon-precomposed" sizes="57x57" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-57x57-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="72x72" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-72x72-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="114x114" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-114x114-precomposed.png"> <link rel="apple-touch-icon-precomposed" sizes="144x144" href="https://europa.eu/youreurope/citizens/images/touch-icons/apple-icon-144x144-precomposed.png"> <link rel="stylesheet" type="text/css" href="/youreurope/citizens/stylesheets/europa-ye-V2.css"> <title>Davek na dohodek v tujini - Your Europe</title> </head> <body> <div id="ye-navigation-field"></div> <header id="site-header"> <section id="ye-top-header" class="container"><a id="ye-logo" href="https://europa.eu/youreurope/index_sl.htm"><img lang="en" title="Your Europe" alt="Your Europe" src="/youreurope/citizens/images/logos/youreurope-logo.svg"></a><div> <div id="ye-languages-widget" class="centered"><button id="ye-languages-toggle"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-ec-icons.svg#language"></use></svg><span>sl</span>Slovenščina</button><div id="ye-languages-menu" role="dialog" class=""> <div> <div> <div> <div lang="en">Available languages</div><button id="close-ye-languages-menu" class="close-btn" title="Zapri meni"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Zapri meni</span></button></div> <div> <ul> <li><a lang="bg" hreflang="bg" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_bg.htm"><span>bg</span><span><span>български</span></span></a></li> <li><a lang="cs" hreflang="cs" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_cs.htm"><span>cs</span><span><span>čeština</span></span></a></li> <li><a lang="da" hreflang="da" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_da.htm"><span>da</span><span><span>Dansk</span></span></a></li> <li><a lang="de" hreflang="de" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_de.htm"><span>de</span><span><span>Deutsch</span></span></a></li> <li><a lang="et" hreflang="et" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_et.htm"><span>et</span><span><span>Eesti</span></span></a></li> <li><a lang="el" hreflang="el" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_el.htm"><span>el</span><span><span>Ελληνικά</span></span></a></li> <li><a lang="en" hreflang="en" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm"><span>en</span><span><span>English</span></span></a></li> <li><a lang="es" hreflang="es" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_es.htm"><span>es</span><span><span>español</span></span></a></li> <li><a lang="fr" hreflang="fr" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_fr.htm"><span>fr</span><span><span>français</span></span></a></li> <li><a lang="hr" hreflang="hr" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_hr.htm"><span>hr</span><span><span>hrvatski</span></span></a></li> <li><a lang="it" hreflang="it" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_it.htm"><span>it</span><span><span>italiano</span></span></a></li> <li><a lang="lv" hreflang="lv" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_lv.htm"><span>lv</span><span><span>Latviešu</span></span></a></li> <li><a lang="lt" hreflang="lt" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_lt.htm"><span>lt</span><span><span>Lietuvių</span></span></a></li> <li><a lang="hu" hreflang="hu" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_hu.htm"><span>hu</span><span><span>magyar</span></span></a></li> <li><a lang="mt" hreflang="mt" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_mt.htm"><span>mt</span><span><span>Malti</span></span></a></li> <li><a lang="nl" hreflang="nl" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_nl.htm"><span>nl</span><span><span>Nederlands</span></span></a></li> <li><a lang="pl" hreflang="pl" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_pl.htm"><span>pl</span><span><span>polski</span></span></a></li> <li><a lang="pt" hreflang="pt" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_pt.htm"><span>pt</span><span><span>português</span></span></a></li> <li><a lang="ro" hreflang="ro" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_ro.htm"><span>ro</span><span><span>română</span></span></a></li> <li><a lang="sk" hreflang="sk" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sk.htm"><span>sk</span><span><span>Slovenčina</span></span></a></li> <li><a lang="sl" hreflang="sl" class="active" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm"><span>sl</span><span><span>Slovenščina</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></a></li> <li><a lang="fi" hreflang="fi" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_fi.htm"><span>fi</span><span><span>suomi</span></span></a></li> <li><a lang="sv" hreflang="sv" class="" href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sv.htm"><span>sv</span><span><span>svenska</span></span></a></li> </ul> </div> </div> </div> </div> </div> <div id="ye-search-widget"><button id="ye-search-button"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg>Iskalnik</button><form id="ye-search-tool" action="https://europa.eu/youreurope/search-results/index_sl.htm" method="get" target="_top" autocomplete="off" novalidate><input type="hidden" name="countryCode" id="countryCode" value=""><input type="hidden" name="categories" id="categories" value="U4;B4"><div><label for="ye-search-terms">Search terms</label><input type="text" id="ye-search-terms" value="" required="true" placeholder="Izberite državo"><div id="eu-countries-list"> <ul> <li><a href="#" data-country-code="AT">Avstrija</a></li> <li><a href="#" data-country-code="BE">Belgija</a></li> <li><a href="#" data-country-code="BG">Bolgarija</a></li> <li><a href="#" data-country-code="CY">Ciper</a></li> <li><a href="#" data-country-code="CZ">Češka</a></li> <li><a href="#" data-country-code="DK">Danska</a></li> <li><a href="#" data-country-code="EE">Estonija</a></li> <li><a href="#" data-country-code="FI">Finska</a></li> <li><a href="#" data-country-code="FR">Francija</a></li> <li><a href="#" data-country-code="EL">Grčija</a></li> <li><a href="#" data-country-code="HR">Hrvaška</a></li> <li><a href="#" data-country-code="IE">Irska</a></li> <li><a href="#" data-country-code="IT">Italija</a></li> <li><a href="#" data-country-code="LV">Latvija</a></li> <li><a href="#" data-country-code="LT">Litva</a></li> <li><a href="#" data-country-code="LU">Luksemburg</a></li> <li><a href="#" data-country-code="HU">Madžarska</a></li> <li><a href="#" data-country-code="MT">Malta</a></li> <li><a href="#" data-country-code="DE">Nemčija</a></li> <li><a href="#" data-country-code="NL">Nizozemska</a></li> <li><a href="#" data-country-code="PL">Poljska</a></li> <li><a href="#" data-country-code="PT">Portugalska</a></li> <li><a href="#" data-country-code="RO">Romunija</a></li> <li><a href="#" data-country-code="SK">Slovaška</a></li> <li><a href="#" data-country-code="SI">Slovenija</a></li> <li><a href="#" data-country-code="ES">Španija</a></li> <li><a href="#" data-country-code="SE">Švedska</a></li> </ul> </div> </div><button type="submit" class="standard search"><span>Iskalnik</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#search"></use></svg></button></form> </div> </div> </section> <section id="ye-navigation-set"> <div class="container"><button id="open-ye-menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Meni</span></button><nav id="ye-navigation"> <div> <div>Meni</div><button id="close-ye-menu" class="close-btn" title="Zapri meni"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Zapri meni</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_sl.htm">Iskalnik</a></li> <li class="group active"><a href="https://europa.eu/youreurope/citizens/index_sl.htm">Življenje in potovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_sl.htm">Potovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/index_sl.htm">Dokumenti, ki jih potrebujete za potovanje v Evropi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-citizen/index_sl.htm">Potovalni dokumenti za državljane EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-family/index_sl.htm">Potovalni dokumenti za družinske člane, ki so državljani tretjih držav</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/non-eu-nationals/index_sl.htm">Potovalni dokumenti za državljane tretjih držav</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/eu-nationals-living-uk/index_sl.htm">Travel documents for EU nationals and their non-EU family members residing in the UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_sl.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_sl.htm">Pretečeni ali izgubljeni potni list</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_sl.htm">Potne listine za mladoletne osebe, ki potujejo v EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_sl.htm">Pravice potnikov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_sl.htm">Pravice letalskih potnikov</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_sl.htm">Pravice potnikov v železniškem prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_sl.htm">Pravice potnikov v avtobusnem prevozu</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_sl.htm">Pravice ladijskih potnikov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_sl.htm">Potovanje in invalidnost<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_sl.htm">Pravice invalidnih potnikov in potnikov z zmanjšano mobilnostjo</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_sl.htm">Parkirna karta EU za invalide</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_sl.htm">Vožnja v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_sl.htm">Najem vozila</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_sl.htm">Vozniško dovoljenje in zavarovanje</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_sl.htm">Cestnoprometni predpisi in varnost</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_sl.htm">Kaj lahko vzamemo s seboj<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_sl.htm">Alkoholne pijače, tobačni izdelki in trošarine</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_sl.htm">Pravila za prenašanje gotovine v EU in iz nje ter potovanje z gotovino po EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_sl.htm">Potovanje s hišnimi in drugimi živalmi v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_sl.htm">Prtljaga</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_sl.htm">Vnos proizvodov živalskega izvora, hrane in rastlin v drugo državo EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_sl.htm">Evro</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_sl.htm">Varnost in izredne razmere<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_sl.htm">Varnost na letališču</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_sl.htm">V nujnem primeru</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_sl.htm">Sistem eCall – samodejni klic za nujno pomoč na številko 112 iz vozila</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_sl.htm">Turistični aranžmaji in časovni zakup<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_sl.htm">Časovni zakup in druge dolgoročne počitniške pogodbe v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_sl.htm">Potovalni paketi in povezani potovalni aranžmaji</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_sl.htm">Delo in upokojitev<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_sl.htm">Delo v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_sl.htm">Obmejni delavci</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_sl.htm">Enaka obravnava pri delu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_sl.htm">Napoteni delavci</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_sl.htm">Zaposlitev v javnem sektorju v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_sl.htm">Delovna dovoljenja</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_sl.htm">Pogodbe o zaposlitvi</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_sl.htm">Pravila EU o delu v cestnem prometu</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_sl.htm">Zavarovanje odgovornosti v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_sl.htm">Poklicne kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_sl.htm">Kaj je reguliran poklic</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_sl.htm">Vloga za stalno opravljanje storitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_sl.htm">Prijava začasnega izvajanja storitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_sl.htm">Dokumenti in formalnosti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_sl.htm">Evropska poklicna izkaznica – EPC</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_sl.htm">EU in Združeno kraljestvo: poklicne kvalifikacije</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_sl.htm">Socialna varnost in nadomestila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_sl.htm">Sistemi socialne varnosti v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_sl.htm">Socialna varnost v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_sl.htm">Brezposelnost v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_sl.htm">Prenos nadomestila za brezposelnost</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_sl.htm">Neuspešno iskanje zaposlitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_sl.htm">Družinski prejemki</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_sl.htm">Družinska pokojnina in pomoč ob smrti</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_sl.htm">Standardni obrazci za uveljavljanje pravic iz socialne varnosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_sl.htm">Upokojitev v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_sl.htm">Dodatna pokojnina v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_sl.htm">Pokojnina v tujini</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_sl.htm">Davki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm"><span>Davek na dohodek v <span class="label-end"><span>tujini</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_sl.htm">Dvojna obdavčitev</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_sl.htm">Vozila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_sl.htm">Vozila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_sl.htm">Nakup in zakup vozila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_sl.htm">DDV pri nakupu in prodaji avtomobila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_sl.htm">Službeni avtomobili</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_sl.htm">Vozniško dovoljenje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_sl.htm">Zamenjava in priznavanje vozniškega dovoljenja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_sl.htm">Izdaja vozniškega dovoljenja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_sl.htm">Podaljšanje vozniškega dovoljenja v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_sl.htm">Avtomobilsko zavarovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_sl.htm">Veljavnost avtomobilskega zavarovanja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_sl.htm">Veljavnost avtomobilskega zavarovanja v tujini</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_sl.htm">Registracija<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_sl.htm">Postopki in dokumenti za registracijo vozila</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_sl.htm">Registracija vozila v drugi državi EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_sl.htm">Davki na vozila v drugih državah EU</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_sl.htm">Prebivanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_sl.htm">Pravica do prebivanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_sl.htm">Ekonomsko neaktivni državljani EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_sl.htm">Iskalci zaposlitve – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_sl.htm">Upokojenci – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_sl.htm">Študenti – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_sl.htm">Delavci – pravica do prebivanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_sl.htm">Pravice državljanov EU do prebivanja v Združenem kraljestvu in pravice državljanov Združenega kraljestva do prebivanja v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_sl.htm">Naturalizacija</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_sl.htm">Družinski člani – pravica do prebivanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_sl.htm">Zakonci in otroci, ki so državljani EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_sl.htm">Zakonci in otroci, ki niso državljani EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_sl.htm">Zunajzakonski in registrirani partnerji</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_sl.htm">Starši</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_sl.htm">Drugi sorodniki</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_sl.htm">Družina iskalca zaposlitve</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_sl.htm">Dokumenti in formalnosti<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_sl.htm">Prijava prisotnosti družinskih članov EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_sl.htm">Stalno prebivanje državljanov EU po 5 letih</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_sl.htm">Stalno prebivanje za družinske člane, ki niso državljani EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_sl.htm">Dovoljenja za prebivanje družinskih članov, ki niso državljani EU </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_sl.htm">Prijava prebivališča v tujini po prvih treh mesecih</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_sl.htm">Prijava prebivanja, krajšega od 3 mesecev </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_sl.htm">Prijava rojstva</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_sl.htm">Pravila o spremembi podatka o spolu</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_sl.htm">Nakup nepremičnine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_sl.htm">Odjava prebivanja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_sl.htm">Volitve, peticije in posvetovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_sl.htm">Evropske volitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_sl.htm">Volitve v matični državi</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_sl.htm">Lokalne volitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_sl.htm">Peticije in posvetovanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_sl.htm">Izobraževanje in mladi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_sl.htm">Šola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_sl.htm">Sodelovanje s šolami v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_sl.htm">Šolanje v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_sl.htm">Univerza<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_sl.htm">Univerza - sprejemni in vpisni pogoji</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_sl.htm">Univerza – šolnina in finančna pomoč</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_sl.htm">Priznavanje univerzitetnih diplom</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_sl.htm">Študij v tujini in možnosti štipendij</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_sl.htm">Delo med študijem</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_sl.htm">Pripravništvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_sl.htm">Pripravništvo - finančna podpora</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_sl.htm">Prostovoljsko delo v EU in po svetu<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_sl.htm">Prostovoljstvo – kje začeti</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_sl.htm">Praktična priprava za prostovoljce</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_sl.htm">Raziskovalci<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_sl.htm">Štipendije in delovna mesta za raziskovalce</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_sl.htm">Obdavčenje raziskovalcev</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_sl.htm">Zdravje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_sl.htm">Nenačrtovane zdravstvene storitve<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_sl.htm">Pri zdravniku/v bolnišnici v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_sl.htm">Nenačrtovane zdravstvene storitve: plačilo in povračilo stroškov</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_sl.htm">Zdravstveno zavarovanje med začasnim bivanjem v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_sl.htm">Evropska kartica zdravstvenega zavarovanja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_sl.htm">Načrtovano zdravljenje v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_sl.htm">Načrtovano zdravljenje v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_sl.htm">Stroški in povračilo stroškov: načrtovano zdravljenje v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_sl.htm">Informacijske točke za čezmejno zdravstveno varstvo</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_sl.htm">Nakup zdravil v drugi državi EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_sl.htm">Predložitev recepta v drugi državi EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_sl.htm">Zdravila na recept v tujini: stroški in povračilo stroškov</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_sl.htm">Spletni nakup zdravil</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_sl.htm">Zdravstveno zavarovanje med prebivanjem v tujini<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_sl.htm">Zdravstveno zavarovanje</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_sl.htm">Odhod v dom za starejše</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_sl.htm">Preventivno zdravstveno varstvo</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_sl.htm">Družina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_sl.htm">Otroci<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_sl.htm">Starševska skrb</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_sl.htm">Posvojitev otroka</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_sl.htm">Ugrabitev otroka</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_sl.htm">Pari<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_sl.htm">Zakonska zveza</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_sl.htm">Zunajzakonska skupnost in registrirana partnerska skupnost</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_sl.htm">Zunajzakonska skupnost</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_sl.htm">Razveza in ločitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_sl.htm">Preživnina – preživljanje družinskih članov</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_sl.htm">Premoženjska razmerja mednarodnih parov</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_sl.htm">Priznavanje javnih listin v EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_sl.htm">Smrt, repatriacija in čezmejno dedovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_sl.htm">Urejanje čezmejnega dedovanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_sl.htm">Načrtovanje čezmejnega dedovanja</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_sl.htm">Smrt in repatriacija</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_sl.htm">Potrošniki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_sl.htm">Nakupovanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_sl.htm">Pogodbene informacije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_sl.htm">Garancije in vračila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_sl.htm">Oblikovanje cen in plačila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_sl.htm">Pošiljanje in dostava</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_sl.htm">Pravice potrošnikov pri nakupovanju</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_sl.htm">DDV – davek na dodano vrednost</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_sl.htm">Varnost izdelkov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_sl.htm">Internet in telekomunikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_sl.htm">Gostovanje: uporaba mobilnega telefona v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_sl.htm"> Dostop do spletnih vsebin v tujini</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_sl.htm"> Telekomunikacijske storitve</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_sl.htm">Uporaba in dostop do interneta</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_sl.htm">Varstvo podatkov in zasebnost na spletu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_sl.htm">Finančni produkti in storitve<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_sl.htm">Bančni računi v EU</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_sl.htm">Potrošniški krediti in posojila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_sl.htm">Zavarovalni produkti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_sl.htm">Naložbeni produkti</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_sl.htm">Hipotekarna stanovanjska posojila</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_sl.htm">Plačila, nakazila, čeki</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_sl.htm">Naložbe v drugi državi EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_sl.htm">Nepošteno ravnanje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_sl.htm">Nepoštene poslovne prakse</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_sl.htm">Nepošteno označevanje cen</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_sl.htm">Nepošteni pogodbeni pogoji</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_sl.htm">Oskrba z energijo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_sl.htm">Uporaba in dostop do energetskih storitev</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_sl.htm">Pogodbe in poraba energije</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_sl.htm">Pritožbe in reševanje sporov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_sl.htm">Reševanje potrošniških sporov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_sl.htm">Neformalno reševanje sporov za potrošnike</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_sl.htm">Izvensodni postopki za potrošnike</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_sl.htm">Uradni pravdni postopek za potrošnike</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/index_sl.htm">Poslovanje v Evropi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_sl.htm"> Vodenje podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_sl.htm">Zagonska podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_sl.htm">Ustanovitev podjetja</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_sl.htm">Erasmus za mlade podjetnike</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_sl.htm">Razvoj podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_sl.htm">Ustanovitev evropske družbe (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_sl.htm">Združitev podjetij</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_sl.htm">Registracija v sistemu EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_sl.htm">Prosti pretok neosebnih podatkov</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_sl.htm">Razumevanje čezmejnih naložb v EU</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/registration-permits-licences/index_sl.htm">Registracija, dovoljenja in licence</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_sl.htm">Poslovanje v turističnem sektorju</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/biotech/index_sl.htm">Biotehnologija in bioproizvodnja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_sl.htm"> Digitalizacija podjetja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_sl.htm"> Vzpostavitev poslovne spletne strani</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_sl.htm"> Spletna prodaja prek platform tretjih strank</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_sl.htm"> Vzpostavitev spletne trgovine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_sl.htm"> Zaščita spletnega mesta</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_sl.htm"> Dostave in izpolnitev naročil za spletne prodaje</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_sl.htm"> Storitve za stranke pri spletnem poslovanju</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_sl.htm"> Promocija podjetja na spletu</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_sl.htm">Intelektualna lastnina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_sl.htm">Pravice intelektualne lastnine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_sl.htm">Patenti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_sl.htm">Blagovne znamke</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_sl.htm">Avtorska pravica</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_sl.htm">Poslovne skrivnosti</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_sl.htm">Zaščita modela</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_sl.htm"> Spletne domene</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_sl.htm">Zaščita podatkovnih zbirk</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_sl.htm"> Geografske označbe</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_sl.htm">Trženje intelektualne lastnine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_sl.htm">Kršitev pravic intelektualne lastnine</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_sl.htm">Orodja EU za podporo MSP</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_sl.htm">Obdavčenje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_sl.htm"> Trošarine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_sl.htm">Trošarinski izdelki</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_sl.htm"> Plačilo trošarine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_sl.htm"> DDV<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_sl.htm">Pravila in stopnje DDV</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_sl.htm">Obračunavanje davka na dodano vrednost</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_sl.htm">Oprostitev plačila DDV</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_sl.htm">Vračilo DDV: vložitev zahtevka na spletu</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_sl.htm">DDV pri čezmejnem poslovanju</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_sl.htm">Identifikacijska številka za DDV (sistem VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_sl.htm"> DDV za digitalne storitve (sistem mini VEM)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_sl.htm"> Obdavčitev poslovanja<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_sl.htm"> Davek od dohodkov pravnih oseb</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_sl.htm"> Obdavčitev matičnih in odvisnih družb</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_sl.htm">Prodaja v EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_sl.htm"> Javna naročila<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_sl.htm">Pravila javnega naročanja</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_sl.htm">Javna naročila in oddaja ponudb</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_sl.htm">Zahtevek za revizijo postopka oddaje javnega naročila</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_sl.htm"> Prodaja blaga in storitev<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_sl.htm">Prodaja izdelkov v EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_sl.htm">Opravljanje storitev v tujini</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_sl.htm">E-trgovanje, prodaja na daljavo in prodaja zunaj poslovnih prostorov</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_sl.htm"> Potovalni paketi in povezani potovalni aranžmaji</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_sl.htm"> Storitve dostave paketov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_sl.htm"> Konkurenca med podjetji<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_sl.htm">Pravila konkurence v EU</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_sl.htm"> Prijava protikonkurenčnega ravnanja</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_sl.htm">Človeški viri<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_sl.htm">Pogodbe o zaposlitvi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_sl.htm">Spremembe pogodb o zaposlitvi</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_sl.htm">Pogoji zaposlitve</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_sl.htm">Zaposlitev za določen čas</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_sl.htm">Obveščanje zaposlenih in posvetovanje z njimi</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_sl.htm">Zaposlitev s krajšim delovnim časom</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_sl.htm">Odpuščanje delavcev</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_sl.htm">Mladoletni delavci</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_sl.htm">Delo prek agencij za posredovanje dela</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_sl.htm">Sezonski delavci iz držav, ki niso članice EU</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_sl.htm">Delovni čas in dopust<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_sl.htm">Delovni čas</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_sl.htm">Dopust in prožna ureditev dela</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_sl.htm">Delavci v prometnem sektorju<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_sl.htm">Delavci v civilnem letalstvu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_sl.htm">Železničarji</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_sl.htm">Zaposlovanje delavcev v cestnem prevozu: čas vožnje in počitka</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_sl.htm">Pomorščaki</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_sl.htm">Člani posadke v plovbi po celinskih vodah</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_sl.htm">Napoteni delavci<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_sl.htm">Napotitev delavcev v tujino</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_sl.htm">Napoteni vozniki</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_sl.htm">Socialna varnost in zdravje<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_sl.htm">Plačevanje prispevkov za socialno varnost</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_sl.htm">Zdravje in varnost pri delu</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/pensions/index_sl.htm">Pokojninske obveznosti delodajalca</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_sl.htm"> Enako obravnavanje in kvalifikacije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_sl.htm">Enako obravnavanje zaposlenih</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_sl.htm">Razumna prilagoditev</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_sl.htm">Priznavanje kvalifikacij</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_sl.htm">Zahteve glede izdelkov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_sl.htm">Standardi<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_sl.htm">Standardi v Evropi</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_sl.htm">Skladnost proizvodov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_sl.htm">Opredelitev zahtev za proizvode</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_sl.htm">Ugotavljanje skladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_sl.htm">Tehnična dokumentacija in izjava EU o skladnosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_sl.htm">Zahteve za okoljsko primerno zasnovo</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_sl.htm">Izjava o vzajemnem priznavanju</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_sl.htm">Nalepke in oznake<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_sl.htm">Oznaka CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_sl.htm">Energijska nalepka</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_sl.htm">Oznaka OEEO (WEEE)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_sl.htm"> Označevanje obutve</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_sl.htm">Označevanje tekstila</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_sl.htm">Oznaka „℮"</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_sl.htm">Znak EU za okolje</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_sl.htm"> Kemikalije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_sl.htm">Registracija kemikalij v EU (uredba REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_sl.htm">Razvrščanje, označevanje in pakiranje kemikalij</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_sl.htm"> Recikliranje in ravnanje z odpadki<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_sl.htm">Odgovornosti za ravnanje z odpadki EEO</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_sl.htm">Označevanje živil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_sl.htm">Pravila za označevanje živil</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_sl.htm">Označba hranilne vrednosti</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_sl.htm">Označevanje prehranskih dopolnil</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_sl.htm">Aditivi za živila</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_sl.htm">Zdravstvene in prehranske trditve na živilih</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_sl.htm">Financiranje in evropska sredstva<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_sl.htm"> Računovodstvo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_sl.htm">Računovodstvo za mala in srednje velika ter mikro podjetja</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_sl.htm">Izvajanje in prejemanje plačil<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_sl.htm"> Čezmejna izterjava dolgov</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_sl.htm">Elektronska in gotovinska plačila</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_sl.htm">Zamuda pri plačilu</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_sl.htm">Izdajanje elektronskih računov</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_sl.htm"> Kako do finančnih sredstev EU<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/sl">Dostop do financiranja</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_sl.htm">Programi financiranja EU</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_sl.htm">Delo s strankami<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_sl.htm"> Potrošniške pogodbe in garancije<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_sl.htm">Garancije za potrošnike</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/selling-products-safely/index_sl.htm">Varna prodaja proizvodov v EU</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_sl.htm">Pogodbe s potrošniki</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_sl.htm"> Reševanje sporov s strankami<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_sl.htm"> Alternativno/spletno reševanje sporov</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_sl.htm"> Evropski postopek v sporih majhne vrednosti</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_sl.htm"> Varstvo podatkov<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_sl.htm"> Varstvo podatkov v okviru splošne uredbe o varstvu podatkov</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_sl.htm"> Zasebnost internetnih uporabnikov</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=sl" target="_blank">Kontaktirajte službo za pomoč</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=sl" target="_blank">Prijavite oviro</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukrajina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Pomoč EU Ukrajini</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_sl">Informacije za osebe, ki bežijo pred vojno v Ukrajini</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_sl#kako-lahko-pomagate">Kako lahko pomagate</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informacije za podjetja</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_sl.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Klikni za razširitev" title="Klikni za razširitev">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/citizens/index_sl.htm">Državljani</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/work/index_sl.htm">Delo in upokojitev</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/index_sl.htm">Davki</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Davek na dohodek v tujini</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Davek na dohodek v tujini</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Na tej strani</div> </nav> </aside> <div class="col"> <div id="main-article"> <h2> V kateri državi plačujete davke? </h2> <p> V EU nimamo splošnega predpisa, ki bi urejal obdavčitev dohodkov državljanov EU, ki prebivajo, delajo ali del časa preživljajo v tujini. </p> <p> Vendar lahko država, v kateri ste <strong>rezident za davčne namene</strong>, običajno obdavči vse prihodke, ki ste jih po takšni ali drugačni poti prejeli v kateri koli državi. To vključuje plače, pokojnine, nadomestila, dohodek iz premoženja ali iz drugih virov in kapitalske dobičke od prodaje premoženja iz držav po vsem svetu. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Opozorilo</h4> <p> Države EU si redno izmenjujejo informacije o davkih na dohodek, da bi zagotovile, da davkoplačevalci izpolnjujejo svoje obveznosti, ter za boj proti davčnim goljufijam in utajam davkov. Za informacije glede davka na nepremičnine, lokalnih davkov, davka na darila in na dediščino) se obrnite na <span class="nolink">lokalni davčni urad</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> . </p> </div> </div> <p> Vsaka država ima svojo opredelitev statusa davčnega rezidenta, vendar: </p> <ul> <li> <p> boste običajno obveljali <strong>za davčnega rezidenta v državi, v kateri letno preživite več kot šest mesecev</strong>, </p> </li> <li> <p> boste običajno ostali <strong>davčni rezident domače države, če v tuji državi preživite</strong> <strong>manj kot 6 mesecev</strong> na leto. </p> </li> </ul> <p> Davčne stopnje, kontaktni podatki davčnih uprav in opredelitev statusa davčnega rezidenta v državah EU: </p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Izberite državo</span></span><svg focusable="false" aria-label="Odpri"> <title>Odpri</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Končano"> <title>Končano</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=AT&categories=U4;B4" aria-label="Avstrija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Avstrija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=BE&categories=U4;B4" aria-label="Belgija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Belgija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=BG&categories=U4;B4" aria-label="Bolgarija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bolgarija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=CY&categories=U4;B4" aria-label="Ciper"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Ciper</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=CZ&categories=U4;B4" aria-label="Češka"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Češka</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=DK&categories=U4;B4" aria-label="Danska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Danska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=EE&categories=U4;B4" aria-label="Estonija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estonija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=FI&categories=U4;B4" aria-label="Finska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=FR&categories=U4;B4" aria-label="Francija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>Francija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=EL&categories=U4;B4" aria-label="Grčija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grčija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=HR&categories=U4;B4" aria-label="Hrvaška"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Hrvaška</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=IE&categories=U4;B4" aria-label="Irska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=IT&categories=U4;B4" aria-label="Italija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Italija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=LV&categories=U4;B4" aria-label="Latvija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Latvija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=LT&categories=U4;B4" aria-label="Litva"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Litva</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=LU&categories=U4;B4" aria-label="Luksemburg"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luksemburg</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=HU&categories=U4;B4" aria-label="Madžarska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Madžarska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=MT&categories=U4;B4" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=DE&categories=U4;B4" aria-label="Nemčija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Nemčija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=NL&categories=U4;B4" aria-label="Nizozemska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Nizozemska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=PL&categories=U4;B4" aria-label="Poljska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Poljska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=PT&categories=U4;B4" aria-label="Portugalska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugalska</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=RO&categories=U4;B4" aria-label="Romunija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Romunija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=SK&categories=U4;B4" aria-label="Slovaška"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Slovaška</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=SI&categories=U4;B4" aria-label="Slovenija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Slovenija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=ES&categories=U4;B4" aria-label="Španija"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Španija</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_sl.htm?countryCode=SE&categories=U4;B4" aria-label="Švedska"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Švedska</span></a></li> </ul> </div> </div>  <h2> Dvojno prebivališče </h2> <p> Lahko se zgodi, da vas za davčnega rezidenta hkrati štejeta dve državi ter od vas zahtevata, da plačate davke na svoj svetovni dohodek. Na srečo so številne države sklenile <a data-linkid="488aeb4a-fa89-4385-9166-6cb6db66bcc5" data-master-href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en?prefLang=sl">sporazume o izogibanju dvojnemu obdavčevanju</a> , ki običajno vsebujejo pravila o tem, katera od obeh držav vas lahko obravnava kot rezidenta. </p> <p> Če davčna pogodba ne zagotavlja rešitve ali če je vaš položaj še posebej zapleten, se obrnite na <span class="nolink">davčni urad</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> ene ali obeh držav in prosite za pomoč. </p> <h2> Napoteni delavci in iskalci zaposlitve </h2> <p> Delavci, ki so začasno <a data-linkid="0a79824d-b2c5-4a4f-94d1-dbf4592ca238" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_sl.htm" target="_blank" title="napotitev na delo v tujino">napoteni na delo v tujino</a>, in <strong>iskalci zaposlitve v tujini</strong> lahko veljajo za davčne rezidente v matični državi (ki lahko zato obdavči njihove prihodke), čeprav letno več kot šest mesecev bivajo v drugi državi EU. Pogoj je, da v matični državi ohranijo stalno prebivališče ter tesne osebne in ekonomske vezi. Najbolje je, da se glede svojega primera natančneje pozanimate pri <span class="nolink">davčni upravi</span> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_de" target="_blank" class="language" title="Deutsch">de</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_en" target="_blank" class="language" title="English">en</a> <a href="https://taxation-customs.ec.europa.eu/national-tax-websites_fr" target="_blank" class="language" title="français">fr</a> . </p> <p> V takšnem primeru vas lahko obdavči tudi država gostiteljica; lokalni delodajalec vam lahko na primer ob izplačilu plače obračuna akontacijo dohodnine. </p> <p> Poleg tega lahko ne glede na to, ali imate še naprej status rezidenta v matični državi, ta država obdavči v njej pridobljeni dohodek (na primer dohodek iz premoženja). </p> <p> Seveda obstajajo rešitve za preprečevanje <a data-linkid="cbba41f2-76ec-41db-a6e0-36ed29c06fcb" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_sl.htm" target="_blank" title="dvojno obdavčenje">dvojnega obdavčevanja</a>. <strong>Poskrbite, da vaš dohodek ne bo obdavčen dvakrat, če to ni potrebno</strong>. </p> <h2> Navidezno davčno rezidentstvo </h2> <p> V skladu z nekaterimi <a data-linkid="488aeb4a-fa89-4385-9166-6cb6db66bcc5" data-master-href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en" href="https://taxation-customs.ec.europa.eu/treaties-avoidance-double-taxation-concluded-member-states_en?prefLang=sl">sporazumi o izogibanju dvojnemu obdavčevanju</a> vas bo država, v kateri zaslužite ves ali skoraj ves dohodek, obravnavala kot davčnega rezidenta, tudi če tam ne prebivate. Nekatere države ta status navideznega davčnega rezidenstva priznavajo <a data-linkid="7f7029b9-a9a4-4839-96c3-b58699456d14" data-master-href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_en.htm" href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_sl.htm" target="_blank" title="obmejni delavci">obmejnim delavcem</a>. </p> <p> V skladu s predpisi EU lahko vsaka država opredeli, kolikšen delež dohodka predstavlja „skoraj ves dohodek". Ne glede na to, ali vas država, v kateri zaslužite ves ali skoraj ves dohodek, obravnava kot davčnega rezidenta ali ne, vam mora omogočiti dostop do istih nadomestil in davčnih olajšav, ki so na voljo rezidentom. </p> <p> Če prejemate vsa nadomestila, ki so na voljo rezidentom v državi, v kateri delate, seveda ne morete pričakovati, da boste upravičeni tudi do vseh nadomestil in olajšav, ki so na voljo rezidentom v državi, v kateri prebivate. Davčne uprave si med seboj izmenjujejo podatke, da preprečijo podvajanje nadomestil in olajšav. </p> <h2> Enako obravnavanje </h2> <p> Ne glede na to, katera država EU vas šteje za davčnega rezidenta, morate biti v skladu s predpisi EU obdavčeni na enak način in pod enakimi pogoji kot državljani te države. V državi, v kateri ste davčni rezident ali zaslužite ves ali skoraj ves dohodek, imate na primer pravico do: </p> <ul> <li> <p> vseh družinskih prejemkov in davčnih olajšav za nego otrok, tudi če stroški nastanejo v drugi državi EU; </p> </li> <li> <p> vseh razpoložljivih davčnih olajšav za hipotekarne obresti, tudi za nepremičnino v drugi državi EU; </p> </li> <li> <p> skupne obdavčitve z zakoncem, če to država omogoča, </p> </li> </ul> <p> Če menite, da ste žrtev <strong>diskriminacije</strong>, poiščite <a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=sl&origin=yec_work" data-linkid="47a92a39-eb56-4938-b3de-dc3f6eb29e89">osebno <span class="label-end"><span>svetovanje</span><svg focusable="false" aria-label="Odpri na zunanji povezavi"> <title>Odpri na zunanji povezavi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a> . </p> </div> <div class="article-related ye-faqs"> <h2>Pogosta vprašanja</h2> <ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/faq/index_sl.htm">Pogosta vprašanja - Davek na dohodek v tujini</a></li> </ul> </div> <div class="article-related eu-legislation"> <h2>Zakonodaja EU</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/SL/TXT/?uri=celex:32018L0822" data-linkid="11bf46d3-512e-4d4b-bbeb-e582b33ffc94" title="Direktiva EU o obvezni avtomatični izmenjavi davčnih informacij">Direktiva EU o obvezni avtomatični izmenjavi davčnih <span class="label-end"><span>informacij</span><svg focusable="false" aria-label="Odpri na zunanji povezavi"> <title>Odpri na zunanji povezavi</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div> <div class="article-related"> <h2>Potrebujete več informacij o predpisih v posamezni državi?</h2><a class="button ext" target="_blank" href="https://ec.europa.eu/taxation_customs/national-tax-websites">Obrnite se na nacionalne organe<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></div>  <div class="article-related"> <h2>Potrebujete pomoč podporne službe?</h2> <p>Obrnite se na specializirane službe za pomoč</p><button id="advice-button" class="standard arrow toggle">Pomoč in svetovanje<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="CIF" class="help-advice"> <p><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=sl&origin=yec_Work and retirement">Nasveti glede pravic, ki jih imate v EU/ in reševanje težav z organi javne uprave</a></p> </div> <div data-service-name="ASF"> <p>Za iskanje ustrezne pomoči lahko uporabite tudi <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=sl" title="iskalnik služb za pomoč">iskalnik služb za pomoč</a></strong>.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Nazadnje pregledano: 28/08/2024</span></div> </div> </div> <div id="share-page"> <div>Daj to stran v skupno rabo</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm" title="Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm" title="linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Davek%20na%20dohodek%20v%20tujini&url=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm" title="Deli na X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Davek%20na%20dohodek%20v%20tujini&body=https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm;" id="sh-email" title="Deli po e-pošti" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Povratne informacije o kakovosti<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_sl.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/citizens/work/taxes/income-taxes-abroad/"><p class="success">Zahvaljujemo se vam za sporočilo. Če ste nam pripravljeni podati podrobnejše informacije, izpolnite to <a href="https://foq.youreurope.europa.eu/info-service-ft/survey-long?lang=sl" target="_blank">anketo</a>. Trajalo bo le nekaj minut.</p> <p class="error">Zaradi tehničnih težav vaše povratne informacije niso bile poslane. Poskusite znova pozneje.</p> <div> <fieldset> <legend class="required">Ali ste našli, kar ste iskali?<span> *</span></legend> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-yes" value="Yes" required="true"><label for="found-yes">Da</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-no" value="No" required="true"><label for="found-no">Ne</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-partly" value="Partly" required="true"><label for="found-partly">Delno</label></div> </fieldset> <fieldset> <legend class="required">Ocenite to stran<span> *</span><span class="rating-info">1 = zelo nezadovoljivo, 5 = odlično</span></legend> <div class="form-rating-container"><input type="radio" name="rating" id="rating-5" value="5" required="true"><label for="rating-5" title="Odlično" aria-label="Odlično"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-4" value="4" required="true"><label for="rating-4" title="Dobro" aria-label="Dobro"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-3" value="3" required="true"><label for="rating-3" title="Zadovoljivo" aria-label="Zadovoljivo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-2" value="2" required="true"><label for="rating-2" title="Nezadovoljivo" aria-label="Nezadovoljivo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-1" value="1" required="true"><label for="rating-1" title="Zelo nezadovoljivo" aria-label="Zelo nezadovoljivo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label></div> </fieldset><label for="name" class="required important">Poimenovanje<span> *</span></label><input type="text" id="name" name="name" tabindex="-1"><label for="looking-topic" class="required">Kaj ste iskali?<span> *</span></label><input type="text" id="looking-topic" name="looking-topic" maxlength="100" required="true"><label for="suggestions">Povejte nam</label><textarea id="suggestions" cols="60" rows="8" maxlength="800" required="true"></textarea><p id="suggestions-chars"><span>800</span> število preostalih znakov</p> <div class="warning"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Opozorilo</h4> <p>Vaše povratne informacije nam bodo pomagale, da bomo prepoznali ponavljajoče se težave in jih poskusili odpraviti, vendar na vaše mnenje ne bomo osebno odgovarjali. S tem obrazcem ne pošiljajte nobenih osebnih podatkov.</p> </div> </div><button type="submit" disabled="true" class="standard">Pošlji</button><p class="mandatory-info"><span>* </span>Obvezno polje</p> </div> </form> </div> </section> <div id="ye-harmonised-footer" class="container"> <div class="ye_item"> <div class="ye_heading" id="ye-footer-site-link"><a href="https://europa.eu/youreurope/index_sl.htm" lang="en">Your Europe</a></div> <div>Spletišče, ki ga upravlja Generalni direktorat za notranji trg, industrijo, podjetništvo ter mala in srednja podjetja, je uradno spletišče Evropske unije</div> </div> <ul aria-labelledby="ye-footer-site-link"> <li class="ye_item" id="ye-follow-links"> <div class="ye_heading" id="ye-follow-links_title">Spremljajte nas na</div> <ul aria-labelledby="ye-follow-links_title"> <li><a href="https://www.facebook.com/YourEurope" target="_blank" title="Spremljajte Your Europe na Facebooku"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.instagram.com/youreurope/" target="_blank" title="Spremljajte Your Europe na Instagramu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#instagram"></use></svg><span>Instagram</span></a></li> <li><a href="https://www.linkedin.com/showcase/your-europe-business-showcase/" target="_blank" title="Spremljajte Your Europe na LinkedInu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>LinkedIn</span></a></li> <li><a href="https://x.com/YourEurope" target="_blank" title="Spremljajte Your Europe na X"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="https://youtube.com/playlist?list=PLmwl0nkG0dPEiXfn6SnoJF0adU3Ccn4QD" target="_blank" title="Spremljajte Your Europe na YouTube"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#youtube"></use></svg><span>YouTube</span></a></li> </ul> </li> <li class="ye_item" id="ye-tools-links"> <div id="ye-tools-links_title" class="ye_heading">O spletišču</div> <ul aria-labelledby="ye-tools-links_title"> <li><a href="https://europa.eu/youreurope/about/index_sl.htm">Kaj je Your Europe?</a></li> <li><a href="https://europa.eu/youreurope/contact/index_sl.htm">Kontakt</a></li> <li style="display:none;"><button class="link" type="button" value="print">Različica za tiskanje</button></li> <li style="display:none;"><button class="link" type="button" value="feedback">Sporočite težavo</button></li> </ul> </li> </ul> </div> <div id="eu-corporate-footer" class="container"> <div class="ye_item"> <div id="ye-footer-eclogo"><img class="eu-full-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-sl-full.svg" alt="Zastava Evropske unije" title="Evropska unija"><img class="eu-short-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-sl-short.svg" alt="Zastava Evropske unije" title="Evropska unija"></div> <div>Več na <a aria-label="Domača stran - Evropska unija" href="https://european-union.europa.eu/index_sl" title="Evropska unija" data-linkid="1a68d0ce-9d3b-45aa-bd71-f969f0d32bba">europa.eu</a></div> </div> <ul aria-labelledby="ye-ecfooter-logo"> <li class="ye_item" id="ye-ecfooter-contact-links"> <div class="ye_heading" id="ye-ecfooter-contact-links_title">Kontaktirajte EU</div> <ul aria-labelledby="ye-ecfooter-contact-links_title"> <li><a href="tel:0080067891011">Pokličite nas 00 800 6 7 8 9 10 11</a></li> <li><a href="https://european-union.europa.eu/contact-eu/call-us_sl" target="_blank">Pokličite druge telefonske številke</a></li> <li><a href="https://european-union.europa.eu/contact-eu/write-us_sl" target="_blank">Pišite nam s kontaktnim obrazcem</a></li> <li><a href="https://european-union.europa.eu/contact-eu/meet-us_sl" target="_blank">Obiščite nas v enem od centrov EU</a></li> </ul> <div class="ye_heading" id="ye-ecfooter-socialmedia_links">Družbeni mediji</div> <ul aria-labelledby="ye-ecfooter-socialmedia_links"> <li><a href="https://european-union.europa.eu/contact-eu/social-media-channels_sl" target="_blank">Poiščite nas na družbenih medijih EU</a></li> </ul> </li> <li class="ye_item" id="ye-ecfooter-external-links"> <div class="ye_heading" id="ye-ecfooter-legalnotice-links_title">Pravni pogoji</div> <ul aria-labelledby="ye-ecfooter-legalnotice-links_title"> <li><a href="https://european-union.europa.eu/languages-our-websites_sl" target="_blank">Jeziki na naših spletiščih</a></li> <li><a href="https://european-union.europa.eu/privacy-policy_sl" target="_blank">Politika varstva zasebnost</a></li> <li><a href="https://european-union.europa.eu/legal-notice_sl" target="_blank">Pravno obvestilo</a></li> <li><a href="https://european-union.europa.eu/cookies_sl" target="_blank">Piškotki</a></li> <li><a href="https://european-union.europa.eu/web-accessibility-policy_sl" target="_blank">Vsem dostopne spletne strani</a></li> </ul> <div class="ye_heading" id="ye-ecfooter-institutions-links_title">Institucije EU</div> <ul aria-labelledby="ye-ecfooter-institutions-links_title"> <li><a href="https://european-union.europa.eu/institutions-law-budget/institutions-and-bodies/search-all-eu-institutions-and-bodies_sl" target="_blank">Iskanje po institucijah in organih EU</a></li> </ul> </li> </ul> </div> </footer><script defer src="//europa.eu/webtools/load.js?globan=1010" type="text/javascript"></script><script type="application/json"> { "utility": "piwik", "siteID":47, "sitePath": ["europa.eu\/youreurope"], "instance": "europa.eu", "siteSection": "citizens", "is404": false } </script><script type="application/json"> { "utility" : "cck" } </script><script src="https://europa.eu/youreurope/citizens/scripts/jquery-3.1.1.min.js"></script><script src="/youreurope/citizens/scripts/europa-ye-V2.js"></script><script> var ye_labels = { available_language:'Na voljo v naslednjem jeziku', available_languages:'Na voljo v naslednjih jezikih', choose_country: "Izberite državo", please_select: "Izberi…", mandatory_field: "Obvezno polje", searching: "Iskanje...", sending:'Pošiljanje ...', close:'Končano', open:'Odpri', loading:'Nalaganje ...' }; var lg_labels = { bg:"aolgarščina", cs:"češčina", da:"danščina", de:"nemščina", el:"grščina", en:"angleščina", es:"španščina", et:"estonščina", fi:"finščina", fr:"francoščina", ga:"irščina", hr:"hrvaščina", hu:"madžarščina", it:"italijanščina", lt:"litvanščina", lv:"latvijščina", mt:"malteščina", nl:"nizozemščina", pl:"poljščina", pt:"portugalščina", ro:"romunščina", sk:"slovaščina", sl:"slovenščina", sv:"švedščina" }; var lg_labels_index = [ "en", "bg", "cs", "da", "et", "fi", "fr", "el", "hr", "ga", "it", "lv", "lt", "hu", "mt", "de", "nl", "pl", "pt", "ro", "sk", "sl", "es", "sv" ]; </script></body> </html>

CINXE.COM

Davek na dohodek v tujini - Your Europe