Winter Allowance and Sole Proprietors using Flat-Rate Expenses: Key Tax Changes as of 2026
12. 12. 2025 The amended tax legislation effective from 2026 introduces not only a new right to a winter allowance, but also significant changes to the lump-sum taxation system. Following the reduction of thresholds under the ZDoh-2AB amendment, the new ZPZR Act further modifies the existing framework. These changes primarily ease the conditions for remaining in the lump-sum expenses system and introduce other important novelties for full-time and part-time lump-sum taxpayers.
Winter allowance – a new right for workers
19. 11. 2025 In 2025, Slovenia introduced a new employee entitlement – the winter allowance, stipulated by the Winter Allowance Act and revising the determination of the tax base by taking standardised expenses into account. This is a cash benefit paid at the end of the year, similar in nature to the annual allowance, but regulated as a separate legal right of employees.
Parus Foundation
24. 09. 2025 We awarded a new scholarships for post-graduate studies in the academic year of 2025/2026.
20. Days of European Law
23. 09. 2025
PROGRES Conference
19. 09. 2025 PROGRES Conference 2025 is successfully behind us! We participated as co-organizers, program directors, and panelists, actively shaping one of the key events in Slovenia in the field of real estate and investments.
ITR EMEA Tax Awards 2025
28. 07. 2025 Senica & Partners, a member of Andersen Global, has been shortlisted for two prestigious awards at the EMEA Tax Awards 2025 by International Tax Review:
SENICA | ANDERSEN in the Western Balkans
11. 07. 2025 Senica & Partners Successfully Completed Expansion of its Regional Andersen Network
