The taxation of migrant workers is an important topic related to the income taxation, which also depends on the legislation of the individual country, as different countries have different
Taxation system. Some countries tax the income of migrant workers in the same way as the income of their nationals. Every citizen from an EU member state has the right to be employed under the same conditions, which apply to its citizens, and according to EU regulations, the country in which the worker earns all or almost all of this income must treat the worker as a tax resident, even if he/she does not reside there. Thus, residents of Slovenia pay income tax on all their income, regardless of whether it is earned in Slovenia or outside it.According to the tax legislation, migrant workers are defined as residents of the Republic of Slovenia and the existing legislation puts them in the same position as employees in Slovenia. We speak of the problem of international double taxation when the same income is taxed multiple times by the same taxpayer. If the legisation imposes on a resident with income that he achieves abroad the same duties in paying income tax as a domestic worker, then he must recognize the same rights that belong to a domestic worker. In the thesis, we analyzed various problems in the taxation of employment income that arise in the case of working abroad. With the help of the descriptive method, we defined the theory and key concepts, and with the help of the comparative metho, we tried to determine whether migrant workers seek employment in countries with a higher standard through statistical data on migrantion. We believe that the problem of income taxation is a problem that needs to be solved in Slovenia since one and the same income is taxed by two different authorities. Migrant workers are definitely more burdened than workers employed in Slovenia. The calculation of work- related costs is particulary problematic.
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