1.  Due diligence costs for the purchase of real estate
    1. Municipal search
    2. Cost
    3. VAT
    4. Utility search (each service)
    5. Cost
    6. VAT
    7. Land registry search (per search)
    8. VAT
    9.  Company search, per company
    10. VAT
    11.  Survey/Valuation fee, approx
    12. VAT
    13.  Phase 1 Environmental survey
    14. VAT
    15. Company search, survey/valuation and environmental survey
    16. Company search, per company
    17. VAT
    18. Survey/Valuation fee, approx.
    19. VAT
    20. Phase 1 Environmental survey
    21. VAT
  2. Costs associated with a contract for purchase of real estate and registering title
    1.  VAT on price
    2. Cost
    3. VAT
    4.  Transfer duty
  3. Tax or duty on the acquisition of shares in a company owning real estate
  4.  Capital gain taxation on future disposal of real estate or shares in a company owning real estate
    1.  Tax on capital gains on the disposal of the real estate itself
    2.  Tax on capital gains on the disposal of shares in a company owning real estate

jurisdiction

Slovakia

1. Due diligence costs for the purchase of real estate

Cost

Variable

VAT

Nil

1.2 Utility search (each service)

Cost

Negotiable

VAT

Nil

VAT

Nil

1.4 Company search, per company

VAT

N/A

1.5 Survey/Valuation fee, approx

VAT

20% if company VAT is registered

1.6 Phase 1 Environmental survey

VAT

20% if company VAT is registered

Company search, survey/valuation and environmental survey

Company search, per company
VAT

N/A

Survey/Valuation fee, approx.
VAT

20% if company is VAT  registered

Phase 1 Environmental survey
VAT

20% if company is VAT  registered

2. Costs associated with a contract for purchase of real estate and registering title

2.1 VAT on price

Cost

No transfer tax applicable

VAT

20%

2.2 Transfer duty

3. Tax or duty on the acquisition of shares in a company owning real estate

No transfer tax applicable.

No transfer tax applicable.

Court fee for registration of changes in the Commercial Register is EUR 33.

Fee for registration of transfer of shares in a joint stock company in the Central Securities Depository of the Slovak Republic is:

  • in case of book-entry shares (zaknihované akcie) EUR 50 for each the transferor and the transferee;
  • in case of certificated shares (listinné akcie) EUR 0.20/share (min. EUR 5,00 - max. EUR 1,500.00), for registration of change of the shareholder in the list of shareholders.

4. Capital gain taxation on future disposal of real estate or shares in a company owning real estate

4.1 Tax on capital gains on the disposal of the real estate itself

No special tax on capital gains, but corporate income tax in amount of 21% is applicable for general tax basis of the corporation (15% for corporations with revenue less than EUR 49,790). Personal income tax is charged at a progressive rate of 19% and 25 % (subject to exemptions).

4.2 Tax on capital gains on the disposal of shares in a company owning real estate

No special tax on capital gains, but corporate income tax in amount of 21% (15% for corporations with revenue less than EUR 49,790) is applicable for general tax basis of corporations. Personal income tax is charged at a progressive rate of 19% and 25%.