For owners · 6 min read

Renting an apartment to a company

A guide for owners covering property information, occupants, equipment, payments and handover.

Quick answer

Prepare accurate information about the property and permitted occupancy. Clarify who rents, pays and occupies it, agree the equipment and terms, and check the tax position for both parties.

Start with accurate property information

Prepare the address, property type, room layout, equipment, parking and expected availability. Include limitations affecting the stay. Clear information saves time and reduces unsuitable enquiries.

Do not define capacity by how many beds could be added. Check permitted use and the requirements for the intended accommodation. Photos should show current conditions; distinguish existing equipment from planned additions.

Clarify the contracting party and occupants

Ask about the company, the person authorised to agree and the contact managing the rental. Discuss the number of occupants, expected duration and possible replacements.

Subletting, direct employee rental and accommodation services are not automatically the same legal relationship. Check the model before using a contract template. Establish who rents and occupies, who pays and reports faults, how occupants change and what costs are included.

Equip the property for the agreed use

Start with sleeping, cooking, laundry and storage. A company may need a different layout from an individual tenant. Confirm requirements before buying equipment people may not need.

Make shared use clear, including which facilities belong to the apartment or other building users. Agree cleaning, waste and reporting problems. House rules should be concise, understandable and consistent with the agreement and law.

Check taxes against both parties’ status

FURS distinguishes a private individual renting outside a business to another individual from renting to a Slovenian tax payer responsible for withholding. In the latter case, the payer calculates and pays the income tax. Confirm the company status and payment flow with accounting.

Define the agreed price so both sides understand the basis and subsequent payments. This guide does not resolve VAT, business activity, non-resident status or employee-benefit treatment.

Use handover and regular communication

Record condition, equipment, meters and keys at the start. Agree fault reporting and maintenance access. Ownership does not remove agreed privacy boundaries.

Check extension plans before the end. At departure, compare with the original record and settle open costs transparently. A good relationship rests on reliable information and the agreement, not promises of risk-free renting.

Frequently asked questions

Does a company guarantee regular payment?

Company status alone is no guarantee. Check the contracting party, payment terms and suitable safeguards.

Must the owner file a tax return personally?

It depends on the owner and payer. FURS describes withholding by a Slovenian tax payer for a private owner outside business activity. Do not apply this automatically to other cases.

Can the company replace all occupants without agreement?

Agree the process in advance. Check the contract and legal model and identify the required information and amendments.

Sources and further reading

Official sources and public information consulted on 27 October 2026. Check the current text before making a decision.

This guide provides general information. Check individual legal or tax circumstances with the relevant authority or adviser.

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