Investment account
Individual investment account (INR)
Invest in shares, bonds, ETFs, and other permitted financial instruments through a special investment account with more favourable tax treatment. You can open an IRA at ILIRIKA digitally or with the personal assistance of an adviser.
What is INR?
Tax-efficient investment account — without needing to file a tax return.
An Individual Investment Account (IIA) is a special trading account for investing in shares, bonds, and ETFs. The main advantage: more tax-favourable treatment and no need for you to file a tax return — ILIRIKA takes care of reporting to FURS (Financial Administration of the Republic of Slovenia). Suitable for both short-term and long-term investing.
An IIA is not an investment in itself, but a special account through which you can invest in permitted financial instruments. This means that the final outcome depends not only on the tax treatment, but also on the chosen investments, costs, investment horizon, and market trends.
0%
Trade without ongoing taxation
Yields generated within an ISA are not taxed continuously. Tax liability arises upon withdrawal from the account. If you do not withdraw the funds for at least 15 years, the first withdrawal is tax-exempt.
If you withdraw the funds earlier, the yield is taxed at a 15% tax rate.
How to open INR?
INR in three steps
1
Open an account
Digitally via the app or web platform. You can also visit us in our branch.
2
Deposit funds
In the first year of opening, you can pay up to €20,000 into the basic sub-account. In subsequent years, you can pay in up to €5,000 annually, and an additional €5,000 for the purchase of financial instruments from Slovenian issuers.
3
Start investing
Select financial instruments and build a portfolio. In various ways:
Path A
Monthly savings
For investors who wish to invest gradually and over the long term, without actively monitoring the market. Suitable for pension goals, long-term savings, or gradual exposure to ETFs.
More about monthly savings
Route B
We manage it for you
For investors who want professional portfolio management and do not wish to make individual investment decisions themselves.
More about individual management
Path c
Trade on your own
For investors who wish to select their own shares, ETFs, bonds or other permitted instruments and actively manage their portfolio.
More about mediation
Why open INR?
Tax-efficient investing for long-term goals.
INR is particularly meaningful for investors who want to invest for the long term, reinvest returns, and reduce administration in tax reporting.
ILIRIKA prepares tax returns
The calculation and reporting of tax liabilities from the INR are handled by the account provider, so the investor generally does not submit annual tax returns for this income themselves.
One account, a complete overview
All investments combined in one place — stocks, ETFs, bonds in global and domestic markets. This is particularly important for investors who want to keep their long-term portfolio separate from a classic trading account.
For beginners and experts alike
Beginners can use the INR for gradual long-term investing, while experienced investors can use it for more tax-efficient management of a portion of their portfolio.
Limits
How much can you deposit in INR?
Year of opening of the INR
Every subsequent year
Every subsequent year
Entire period
Comparison
INR or classic trading account?
tax treatment
How does the tax treatment of INR work?
With a classic trading account, taxes are generally calculated at individual taxable events, such as a sale at a profit or the receipt of dividends. With an ISA, however, income within the account is generally not taxed on an ongoing basis. Tax liability only arises when you withdraw funds from the ISA.
No ongoing taxation within the account
Returns can be reinvested within an ISA without immediate tax liability.
Tax liability upon payout
If you withdraw the funds before fulfilling the conditions for exemption, the yield will be taxed according to the rules for interest, dividends and capital gains (INR).
Possible exemption after 15 years
If the first payout is made after at least 15 years and there have been no interim payouts, the payout may be tax-exempt.
Example
The investor opens an ISA and does not withdraw funds for 15 years. During this time, they can buy and sell permitted financial instruments within the account. If, after 15 years, they make the first withdrawal and the legal conditions are met, this withdrawal may be tax-exempt.
Warning: Tax treatment depends on meeting legal conditions. Before making important decisions, it is advisable to consult with your account provider or a tax expert.
Why open an INR with ILIRIKA?
01
Specialised brokerage house
ILIRIKA is a brokerage house, which is why the INR is not just an “add-on to a banking package”, but part of a wider investment offering.
02
More investment paths
At ILIRIKA, you can use the INR in various ways: independent trading, monthly savings, or portfolio management.
03
Digital account opening
You can open an account digitally via the online platform or app.
04
Personal adviser assistance
For users who want an explanation or help choosing a route, a chat with an adviser is available.
05
Access to domestic and foreign markets
The INR can combine long-term investing in domestic and global financial instruments, within the legally permitted range.
Comparison
Who is INR suitable for?
INR may be suitable for you if:
you want to invest for the long term
you do not intend to withdraw funds frequently
you want to reduce tax administration
you want gradual monthly investing
you want to save for retirement in the long term
you want to save for children in the long term
you want to invest for the long term
you are a Slovenian tax resident
you understand that the value of investments can fluctuate
INR might not be the best choice if:
you want to withdraw funds frequently
you want complete flexibility without legal restrictions
you want to trade instruments that are not allowed within the ISA
you want short-term speculative trading
you want to withdraw funds frequently
you do not want to accept investment risk
you want to withdraw funds frequently
you are not a tax resident of Slovenia
you want to open an account for a company or sole proprietorship (s.p.) as a business activity
You are not
Are you sure?
Not sure if INR is right for you?
Which investments can you invest in through INR?
Via an INR, you can invest in financial instruments that meet the legal requirements. These can include:
Shares
Bonds
Treasury bills
Crypto
Certain investment funds or UCITS funds
Financial instruments of Slovenian and foreign issuers, provided that they meet the conditions
Frequently asked questions
Everything you need to know.
What is an individual savings account?
How do I open an INR at ILIRIKA?
How does INR work?
Who can open INR?
How much can I deposit into INR?
What are the costs of INR at ILIRIKA?
Why INR at ILIRIKA?
What is the range of financial instruments?
Is INR an investment product?
How many INR accounts can I have?
Does the €150,000 limit mean that the portfolio cannot be any larger?
When do I pay tax on INR?
When is a payout in INR tax-free?
Can I withdraw funds from the INR before 15 years have passed?
What can I buy using INR?
Can I buy ETFs with INR?
Can I transfer existing shares to an ISA?
Is the INR suitable for beginners?
Is INR suitable for active trading?
What is the difference between an INR and a classic trading account?
Is the return on INR guaranteed?
