- Due diligence costs for the purchase of real estate
- Costs associated with a contract for purchase of real estate and registering title
- Tax or duty on the acquisition of shares in a company owning real estate
- Capital gain taxation on future disposal of real estate or shares in a company owning real estate
jurisdiction
1. Due diligence costs for the purchase of real estate
1.1 Municipal search
Cost
No charge for online search.
Land use certificate: EUR 22.70
Site plan information: EUR 22.70
VAT
Nil
1.2 Utility search (each service)
Cost
Negotiable
VAT
Nil
1.3 Land registry search (per search)
VAT
Nil
1.4 Company search, per company
VAT
22%
1.5 Survey/Valuation fee, approx
VAT
22%
1.6 Phase 1 Environmental survey
VAT
22%
2. Costs associated with a contract for purchase of real estate and registering title
2.1 VAT on price
Cost
2% of the purchase price if VAT is not charged. Real estate transfer tax is payable by the seller of the immovable property. However, the parties may contractually agree on payment of the real estate transfer tax by the buyer
VAT
22%
2.2 Transfer duty
3. Tax or duty on the acquisition of shares in a company owning real estate
No transfer taxes on 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
4.1 Tax on capital gains on the disposal of the real estate itself
Companies: No capital gains tax, but proceeds treated as income for resident companies, so profit is subject to corporate income tax, 19%. There is no withholding tax for non-resident companies. Private persons: personal income tax on capital gains exempt if disposal occurs after more than 20 years after acquisition or if the subject of disposal is real estate which is owned by the seller and in which the seller has a permanent residence and has actually lived there at least three years prior to disposal. In all other cases the capital gains on the disposal of the real estate itself are subject to personal income tax on profit achieved on sale. Income tax rate on capital gains is 27,5%; however income tax rate is reduced every five years of ownership of the real estate:
- after completed five years of ownership: 20%
- (ii) after completed ten years of ownership: 15%; and
- (iii) after completed 15 years of ownership: 10%
4.2 Tax on capital gains on the disposal of shares in a company owning real estate
Companies: A share deal is not subject to taxation in Slovenia (a nominal stamp duty may arise in respect of purchasing shares in a non-listed company, where the change of ownership must be registered in the Court Registry). Disposal of shares whereby a Slovenian company or permanent establishment of a non-resident achieves a capital gain is taxable at the general corporate income tax rate of 19%. Pending certain conditions, 63% of the capital gain achieved may be exempt.
Private persons: Disposal of shares in a company owning real estate whereby a capital gain is achieved is taxable at the personal income tax rate of 27,5%. Income tax rate is reduced every ve years of shareholding:
- after completed fve years of shareholding: 20%,
- after completed ten years of shareholding: 15% and
- after completed 15 years of shareholding: 10%. Tax on capital gains is exempt if disposal occurs after more than 20 years after acquisition of shares.
