As Slovenia heads into parliamentary elections in March, the legal and business environment has become increasingly shaped by accelerated legislative activity and policy-driven uncertainty, according to Zagorc & Partners Partner Polona Bozicko.
"The dominant factor has been the run-up to the parliamentary elections scheduled for March," Bozicko begins. "The pre-election environment has clearly accelerated legislative activity, particularly around economic security, taxation, digital transformation, and labor law. From a legal-market perspective, this has translated into heightened client demand for strategic and multidisciplinary advice, especially where short-term political decisions may carry long-term regulatory or business risks."
Continuing, Bozicko says that one of the most debated measures was the winter allowance. "The Act on the Right to Winter Allowance and the Revision of the Tax Base Determination Taking into Account Standardized Expenses, adopted ad hoc at the end of 2025, required all employers to pay a mandatory winter allowance (so-called Christmas bonus). This created immediate financial pressure on businesses and raised serious concerns around legal certainty. Critics emphasized the lack of social dialogue and questioned the constitutionality of the measure, making it a focal point for discussions on regulatory standards and predictability in Slovenia," she explains. In addition to this, "the government has proposed a new Act on Employee Profit Participation aimed at expanding profit-sharing schemes, although it has not yet been adopted. The government has also adopted a decision to increase the minimum wage, which directly increases employers’ obligations, including higher annual and winter allowance, higher contributions for the self-employed, and higher unemployment benefits."
Moreover, Bozicko reports that digital transformation is another major theme. "Amendments to the General Administrative Procedure Act will enter into force at the beginning of February and will require legal entities and public bodies to use electronic services." According to her, while the goal is greater efficiency, the changes also introduce risks, particularly because deadlines are shorter and fully digital communication increases the danger of missed notices. "Both companies and legal advisers will need to monitor electronic inboxes very carefully." Additionally, Bozicko reports that a new Act on the Exchange of Electronic Invoices has been adopted, requiring all business-to-business invoices to be issued electronically. "However, it will only enter into force in January 2028, giving companies time to adjust systems and processes."
Additionally, Bozicko reports on developments in immigration and tax. "Amendments to the Foreigners Act now allow individuals to stay in Slovenia for up to one year on a digital-nomad permit. The unresolved issue is taxation: anyone staying more than 183 days may become a tax resident, which is significant given Slovenia’s relatively high personal income tax rates. This could deter some digital nomads despite the new permit regime." And, on the topic of tax, Bozicko says that there has been a "proposal to introduce a 25% tax on capital gains from crypto-asset sales has already reached Parliament, although it has not yet been adopted. The market is closely monitoring developments, as this would materially alter the current investment landscape for crypto assets."
Finally, Bozicko takes aim at developments specific to the legal profession itself. "Amendments to the Attorneys Act are highly anticipated, particularly those that would liberalize advertising rules for lawyers. At present, advertising is effectively prohibited, but the profession remains hopeful that these restrictions will be eased soon.”
