1. "A development cap" – An introduction of a limit-value, above which social security is no longer payable.
2. An extension of tax brackets – Slovenia wants new jobs, particularly jobs with higher added value. This requires relief on employees’ salary burdens by ensuring they receive more than half of the amount the employers are paying for their salaries.
3. Measures to stimulate our tax environment for foreign investment – maintaining tax incentives for research and development, maintaining investment incentives at 40%, and a reduction in dividend taxation (this has a positive effect in attracting capital investments).
4. Tax incentives for the development of the second pension system pillar – this will increase the attractiveness of savings and increase the amount of savings in the second pillar, which is reinvested in the economy and is an important contribution to the development of the capital market. At the same time, this would enable decent pensions.
5. Simplification of procedures for determining tax residency.
Andreja Škofič Klanjšček, Deloitte
Žiga Vižintin, Pokojninska družba A