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Contents

Official guidance
Double Taxation Relief Manual

DT17100PP · Double Taxation Relief Manual: Slovenia

  • DT17101 · Admissible taxes
  • DT17102 · Treaty summary
  • DT17103 · Notes
  • DT17104 · Slovenia - Interest
  • DT17105 · Slovenia - Royalties
  • DT17106 · Slovenia - Capital Gains
  • DT17107 · Slovenia: Professionals, teachers and researchers
  • DT17108 · Slovenia - Relief from Slovenian tax
  • DT17109 · Slovenia - Underlying tax
  1. Double Taxation Relief Manual: Slovenia: contents
  2. Double Taxation Relief Manual: Slovenia: notes

DT17103 | Double Taxation Relief Manual: Slovenia: notes

From HM Revenue & Customs · Double Taxation Relief Manual

Professionals, teachers and researchers (Article 13)

An individual who visits the UK for the purpose of teaching or engaging in research in a recognised educational institution will be exempt from tax on the remuneration from such teaching or research provided:

  • the individual was a resident of Slovenia immediately before the visit; and

  • the visit does not exceed two years

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