Immigration Alert #1

Local contact

Matej Kovačič

10 Mar 2022
Subject Tax legislation
Categories Tax alert
Jurisdictions Slovenia


On 4 March 2022, the Council of the European Union unanimously adopted an implementing decision introducing temporary protection due to the mass influx of persons fleeing war from Ukraine under Council Directive 2001/55 / ​​EC.

Temporary protection is an emergency mechanism that can be used in the event of a mass influx of persons and aims to provide immediate and collective protection (ie without processing individual applications) to displaced persons who are unable to return to their country of origin.

Once the decision based on Directive 2001/55/EC has been taken, temporary protection is activated for an initial period of one year, where people fleeing Ukraine gain the right to reside, access to the labour market and housing market, medical care and access to education for children.

On 9 March 2022, following the Council’s implementing decision, the Government of the Republic of Slovenia adopted the Decision on the introduction of temporary protection for displaced persons from Ukraine, which entered into force today 10 March 2022 after being published in the Official Gazette.

The decision primarily determines the categories of persons to whom the Republic of Slovenia will offer temporary protection, the duration of protection and the rules that will apply after the end of the protection period.

According to the Decision, temporary protection is provided to persons displaced from Ukraine on or after 24 February 2022 as a result of the military invasion of the Russian armed forces that began on that date, namely for categories of persons;

  • citizens of Ukraine;
  • stateless persons and third-country nationals who are not citizens of Ukraine and who have been entitled to international protection or other equivalent national protection in Ukraine;
  • family members of persons referred to in the first and second bullet point;
  • Stateless persons and third-country nationals who are not citizens of Ukraine and have resided in Ukraine on the basis of a valid permanent residence permit and are unable to return to their country or region of origin in a safe and permanent manner.

The decision will be valid for one year and may be extended no more than twice for six months period.

How can EY help?

At EY, we closely monitor changes in the field of immigration and related changes that have recently taken place with regards to displacement of persons from Ukraine. In case you need additional advice related to immigration (e.g. single permits, residence permits, etc.) or advice on the displacement of people from Ukraine, our team of immigration experts is happy to assist you.