Your reliable business partner

Company‘s profile


We are a commercial law firm focusing on tax-oriented legal advice.

We attach particular importance to supporting our clients in their business and/or tax decisions.
We guarantee this through a consultation that is coordinated between lawyers and tax consultants
at the local level or abroad – interdisciplinary and multinational case handling from a single source.

Our experts are fluent in English and/or German and have many years of experience in their specialist fields. 
Therefore they find the best, innovative, tailor-made solution for every client.

Services

National and international tax law

  • Taxation of corporation (e.g. thin capitalization, withholding tax (WHT), participation exemption, permanent establishment (PE), business restructuring etc.);
  • Transfer pricing policy and documentation (Conceptioning and implementing transfer pricing systems; compiling and supporting the drafting of internal supply contracts, service contracts, etc., calculating margins using arm’s length data(e.g. AMADEUS), Master File, Country File, Country-by-country reporting);
  • Tax consultancy in the field of transactions (e.g. M&A, Private Equity);
  • Taxation of individuals (e.g. cross-border assignments of employees, tax residency status, social security contributions, taxation of savings etc.);
  • International Assignment Services (e.g. preparation of income tax returns, tax equalization calculations, registration with the tax authorities);
  • Operating compliance in the fields of payroll management;
  • Representation in tax procedures;
  • Assistance and support with tax audits and tax litigations;
  • Mutual Agreement Procedures and Arbitration (according to Double Tax Treaties);
  • Tax Due Diligence reviews;
  • Voluntary self-disclosure procedures and consequences in the field of tax criminal law;
  • Consultancy and support in the field of international data exchange (CRS, FATCA);
  • Interpretation and application of Double Tax Treaties;
  • European Tax Law;
  • Real Estate Transfer Tax;
  • Taxation of capital gain.

Labour law

  • Employment contracts drafting;
  • Managing directors’ contracts drafting;
  • Transaction advice (Labour due diligence);
  • Advice in organization of working time (e.g. flexitime, etc.);
  • Labour advice in restructuring (transfer or closure of companies);
  • HR services (vacation accruals, reimbursements of work-related costs etc.);
  • Compliance with labour regulations;
  • Consultancy and representation in administrative penalty proceedings (wage dumping, working time violations, employment of foreigners);
  • Prosecution and defence against claims.

Corporate law

  • Choice of suitable legal form;
  • Establishment of companies and ongoing advice relating to corporate governance;
  • Mergers both domestic and cross-border, demergers, transformations, contributions, accruals, division of assets including tenancy and real estate law issues;
  • Cross-border transfers of a company’s real and statutory seats and conflicts of laws;
  • Preparation of articles of association, by-laws and shareholders’ agreements;
  • Legal opinions on all areas of expertise;
  • Advice for management board members, shareholders, managing directors, members of supervisory boards;
  • Corporate criminal law.

Core values and
competitive advantages

Client first
One-stop shop concept
One contact person covering all countries
Team work
Reliability and quick response
Four-eyes principle

Meet the team

BLAŽ PATE, LL.M.

Attorney at Law, Tax Specialist Tax Advisor | Partner

Blaž Pate, Bachelor of laws (The University of Ljubljana), and LL.M. (Vienna University, programme in International Tax Law) is an attorney at law, tax specialist, and partner at Law firm Blaž Pate & Partners Ltd. in Ljubljana.

He is specialised in international tax and business law (in particular M&A transactions) and primarily serves international clients. He is also a well-known lecturer in Slovenia and he publishes articles and books dealing with the international tax law.

He is a member of the certified tax advisors board at the Institut of auditors.

+ 386 1 563 67 50

blaz.pate@pate-odvetnik.si

JURE MERCINA

Attorney at Law Tax Advisor | Partner

Jure Mercina, Bachelor of laws (The University of Ljubljana) is an attorney at law and partner at Law firm Blaž Pate & Partners Ltd. in Ljubljana. 

He is specialised in international tax law, transfer pricing, corporate and personal income tax, social security contributions  and business law and primarily serves international clients.

He regularly holds lectures and publishes in renown professional journals. He is a member of the board of International Fiscal Association (IFA), branch in Slovenia.

+ 386 1 563 67 50

jure.mercina@pate-odvetnik.si

NEŽA GRILJ

Attorney at Law Tax Advisor

Area of expertise: Labour Law, Employee immigration law, Personal Income tax, social security law.

+ 386 1 563 67 50

neza.grilj@pate-odvetnik.si

Anja Obreza

Attorney at Law Tax Advisor

Area of expertise: National and International Taxation, Corporate Law, M&A, Real Estate Law.

+ 386 1 563 67 50

anja.obreza@pate-odvetnik.si

Katja Novak

Attorney at Law

Area of expertise: Labour Law, Employee immigration law, social security law.

+ 386 1 563 67 50

katja.novak@pate-odvetnik.si

Urška Kordiš Miheljak

Tax and Legal Consultant

Area of expertise: Corporate law, Commercial law, restructuring, M&A, general legal compliance, International and national taxation, Civil law.

+ 386 1 563 67 50

urska.kordis@miheljak.si

Tatjana Svažič

Attorney at Law

Area of expertise: Corporate law, Commercial law, Transactions, M&A, general legal compliance, International and national taxation, Commercial and Corporate criminal law.

+ 386 1 563 67 50

tatjana.svazic@pate-odvetnik.si

Mihael Pojbič

Assistant Mihael Pojbič

Tax and Legal Consultant

Area of expertise: Corporate law, Commercial law, Misdemeanor law, International and national taxation.

+ 386 1 563 67 50

mihael.pojbic@pate-odvetnik.si

Contact us

Law Firm Blaž Pate & Partners d.o.o.
Dunajska cesta 159 
1000 Ljubljana, Slovenia
+386 1 563 67 50
Reg. no. 6062768000 
VAT no. SI81149506 
Share Capital: 7.500,00 EUR 
Bank Account: SI56 3500 1000 0903 273
BKS BANK