Tax Report for Slovenian Residents

etoro doesn’t provide tax advice. Any data reported in the tax report is strictly for informational purposes only and it isn’t intended as a tax declaration or as a substitute for legal advice. We strongly advise you to verify the tax report with your tax advisor.

On this page, you will find information about tax reporting in Slovenia. etoro Club members living in Slovenia can generate a tax report based on the previous financial year’s investment activity on the etoro platform, structured in accordance with local tax guidelines.

Select a question to go directly to that topic.

1. What should I be aware of when reporting taxes in Slovenia?
2. What does the Slovenian Financial Administration consider taxable?
3. How are capital gains calculated in Slovenia?
4. Why are the capital gains between the etoro account statement and the tax report different?
5. Can I use the etoro tax report as a basis for filling out the official tax form?
6. Summary report
7. Income report
8. Capital gain and loss report
9. Detailed transaction report

What should I be aware of when reporting taxes in Slovenia?

• The tax year is from 1 January to 31 December.
• The tax return can be submitted both electronically and in paper format.
• The reporting currency is Euro (EUR).
• The reporting language is Slovenian.
• The deadline for filing the return is typically the end of March.
• Electronic submission is encouraged through the eDavki portal.

You can find more information on the guidelines for tax filing and capital income pages of the government website.

What does the Slovenian Financial Administration consider taxable?

• Income from capital (dividends, interest, and other income).
• Capital gains, which are subject to income tax.

The above list is not exhaustive.

How are capital gains calculated in Slovenia?

The capital gain/loss on an asset can be calculated by subtracting the cost basis (purchase price) and any associated fees of an asset from the value of the asset when it was sold.

If many positions are held on the same asset, bought at different prices, there are several methods for working out the cost basis. In Slovenia, the ‘first in, first out’ (FIFO) method is commonly used.

Why are the capital gains between the etoro account statement and the tax report different?

You may notice differences between your etoro account statement and your etoro tax report. These can be attributed to the different methods used to calculate capital gains.

• Account statement reporting method: Specific lot identification
• Tax report reporting method: First in, first out (FIFO)

Additionally, to calculate the financial data presented in the tax report, the values of the positions are converted from USD to EUR at the time of position opening and closing. This conversion process may result in a further difference in the end value between the account statement and the tax report.

Can I use the etoro tax report as a basis for filling out the official tax forms?

In this section, you can see screenshots from an example etoro tax report for Slovenian residents.

The information on this page should not be used as a guide on how to fill in your tax return. Please review the official notes on the tax forms and consult your independent tax advisor for questions.

Summary report

A short summary of the income, capital gains and losses, taxes, and expenses.

Income Report

In the income report section, there are separate tables for dividends, interest payments and other income. Examples of other income include manufactured dividends and commissions from securities lending.

Capital gain and loss report

This section calculates the capital gain or loss from each taxable event during the time period.

Detailed transaction report

This section includes all the details on all transactions per asset.