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Taxes of Slovenia

 

After joining the EU Slovenia changed its tax legislation and brought it into compliance with the laws of the European Union. The foreigners who are not tax residents of the country must pay the taxes on income with a source in Slovenia. The spouses pay taxes on an individual basis.

The incomes from the rented property are taxed at 20% rate. This kind of income can be regarded to be income from business activities and in this case a foreigner must register himself/herself as a private entrepreneur.

 

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Capital income is taxed at 20% rate. However it is reduced at 5% for each next 5 years of possession of property. The real estate that had been purchased before the beginning of 2002 is not taxed. An owner of the real estate is exempted from the taxation if he/she has used this real estate as a place of permanent residence for 3 years minimum since the point-of-sale. When capital gains tax is paid by the foreign residents the peculiarities of the interstate agreements are taken into consideration in order to avoid double taxation.

 

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Corporate income tax was 22% in 2008. In 2009 the tax rate was set at 21% and since 2010 it has been 20% from the total income made by the corporation. Capital incomes are usually calculated as a part of the total corporation income and imply standard payments.

 

Real estate tax is levied from the urban real estate depending on its category and price.

Tax rates for residential units vary from 0.1% to 1% and for resort places – from 0.2% to 1.5%.

The commercial real estate is taxed at the rate varying from 0.15% to 1.25%.

It is also necessary to say that execution of real estate purchase-and-sale contract is taxed at the rate of 2% from the price of the purchased unit. These payments are made for contracts with the real estate units that are not liable for VAT. VAT is usually paid by the vendor of the real estate but there are exemptions for some kinds of properties.

 

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Slovenia has signed international treaties on avoidance of the double taxation with the following countries: Austria, Belgium, Great Britain, Germany, Hungary, Denmark, Ireland, Spain, Italy, Canada, China, Cyprus, Latvia, Lithuania, Luxembourg, Macedonia, Netherlands, Poland, Russia, Romania, Slovakia, USA, Finland, France, Czech Republic, Switzerland, Sweden.

 


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