Slovenia to Cyprus, without loose ends.

Not on your shares. Slovenia doesn't treat you as having sold them when you leave. Your company is different. If it moves assets or its tax home abroad, it's taxed as if it sold them. Until your Slovenian residency ends, dividends still pay 25%, and income from Slovenia, such as rent, stays taxable there after you leave.

When you've cut every tie, not when you board the plane. Slovenia keeps you resident if your address is still registered there, you usually live there, your family and work life are there, or you spend more than 183 days there in a calendar year. One is enough. Deregister, move your family and work, keep your days down, then file the departure form.

No. A company is Slovenian if it's really run from Slovenia, wherever it's registered. The tax office says a company run remotely, by phone or video call, is managed where the business is actually run day to day. Then Slovenia taxes all its profit, not just part. And you'd stay Slovenian resident yourself, paying 25% on dividends.

22%, for 2024 to 2028. The main corporate tax law still says 19%, but a temporary law passed after the 2023 floods sets 22% for those five years. It's one tax at 22%, not 19% plus a surcharge. On current law, 2029 returns to 19%, but a later law could extend 22%, so don't build a plan on the drop.

It depends on how long you've held it. Slovenia taxes the gain at 25%, 20% after five years, 15% after ten and nothing after fifteen. Twelve years in, waiting three more is worth more than any structure. Once you've really moved to Cyprus, the treaty taxes a share sale only in Cyprus. A buy-back by your own company is taxed like a dividend, at 25%, however long you've held.

Your flat-rate sole trader business closes, and you may not be able to rejoin the flat-rate scheme for five years. Two official sources disagree. The tax office's April 2026 guide still sets the five-year bar. The government business portal says a 2026 law change removed it. If you might want the s.p. back, get the tax office's answer in writing first.

Your Slovenian state pension stays yours. EU rules add your years in each country together, and each country pays its share. You stop building new Slovenian years, and the pension can be paid to you in Cyprus. On the treaty's wording, Cyprus then taxes it. Once you work from Cyprus and are insured there, Slovenian compulsory insurance ends. A Slovenian directorship complicates that, so have it checked. Cyprus health cover costs 2.65% of income up to €180,000.

No. Under the 60-day rule you can be Cyprus tax resident with 60 days a year here, a home you rent or own, a business or job in Cyprus, and no more than 183 days in any other country. But becoming Cyprus resident doesn't end your Slovenian residency. Only cutting your Slovenian ties does, and only that stops the 25% on dividends.

No. We build and run the Cyprus side. Settle your residency, a company move, the IP Box check and anything else in Slovenia with a Slovenian tax adviser. We can recommend one if you need it.