Text file: 1556.txt
author: markoj
downvotes: 1
end consideration date: 2011-04-06
id: '1556'
number comments: 5
number views: 5567
proposal type: Competent authority response
response: "Response from the Ministry of Finance\nThe tax rules define the tax liability\
  \ for different forms of tax according to different criteria. For example, owners\
  \ of real estate in the Republic of Slovenia, regardless of whether they are Slovenian\
  \ or foreign citizens and regardless of whether they are considered residents or\
  \ non-residents under the Income Tax Act, are obliged to pay property tax (Citizens'\
  \ Tax Act), and similarly, users of real estate are obliged to pay compensation\
  \ for the use of building land (Building Land Act and Building Construction Act).\
  \ Property tax is payable annually by natural persons, owners or occupiers, who\
  \ own buildings (parts of buildings, flats and garages) and rest or recreation areas.\
  \ Exemptions and reliefs are largely linked to residence.\nExemptions can be claimed\
  \ for:\n agricultural outbuildings, business premises used by the owner or occupier\
  \ for the pursuit of a trade, farm dwellings on which the taxable person or a member\
  \ of their family is insured for pension and invalidity benefits on the basis of\
  \ income from agriculture, buildings declared a cultural or historical monument,\
  \ buildings which cannot be used for objective reasons.\nTax exemption may also\
  \ be claimed on repaired and renovated dwelling houses or flats and garages if the\
  \ repairs or renovation have increased the value of the dwelling house or flat or\
  \ garage by more than 50 %. Tax exemption may not be claimed on rest or recreation\
  \ rooms, nor on business premises, even if they form part of a dwelling building.\
  \ All first owners of new residential property are also exempt for 10 years, regardless\
  \ of whether they are permanently resident in the property.\nHowever, the exemptions\
  \ are defined as:\n a reduction in the tax base by an amount equivalent to the value\
  \ of 160 m2 of living space, provided that the owner or his immediate family members\
  \ or the occupier has resided permanently in the residential premises in the year\
  \ preceding the year in respect of which the tax is levied; a reduction of the tax\
  \ levied on a taxable person with more than three family members with whom he has\
  \ resided permanently in his own dwelling house or apartment in the year preceding\
  \ the year in respect of which the tax is levied, by 10 % for the fourth and each\
  \ additional family member.\nThe tax on the use of building land shall be payable\
  \ in an area determined by the municipality itself in accordance with the regulations.\
  \ The tax is payable for the use of undeveloped and developed building land. It\
  \ is payable by the direct user of the land or of the building or part of the building,\
  \ who are the holders of the right of disposal or the owners, tenants or holders\
  \ of the right of occupancy. The fee is waived for a period of five years, on request,\
  \ for a citizen who has bought a new dwelling or built, added to or extended a family\
  \ dwelling house (i.e. the owner), provided that the price of the dwelling includes\
  \ the cost of developing the building land. However, a citizen is understood as\
  \ a person who resides in the municipality. In connection with the taxation of the\
  \ holding of immovable property, a new system of property tax has been under preparation\
  \ for some years, which would replace the forest road maintenance charge in addition\
  \ to the property tax and the NUSZ. The new property tax system will unify the currently\
  \ very different property taxation systems and will, in principle, cover all properties.\
  \ The tax will be levied on the basis of a single register at national level (the\
  \ real estate register) and the tax base will be determined on the basis of the\
  \ market value of the real estate as established in the real estate register. This\
  \ means that the objects of taxation, the taxable persons and the tax bases will\
  \ now be determined independently of the decisions of individual municipalities.\
  \ As regards residential property, a higher tax rate is foreseen for residential\
  \ property which is not owner-occupied or rented out, and a separate register will\
  \ be kept.\nIt follows from the above that there is no need for new arrangements\
  \ in Slovenia with regard to the possibility of using the solutions provided for\
  \ in the tax rules as measures to restrict the purchase of real estate, as the current\
  \ solutions, especially with regard to exemptions and reliefs linked to the owner's\
  \ permanent residence, are adequate, as they favour the resident owner of the real\
  \ estate. However, we agree that various elements of the country's economic and\
  \ social policy can also be supported through the tax system. Therefore, the possibility\
  \ is being explored of setting, in the context of property tax, a tax rate that\
  \ is in principle the same for the same type of property, i.e. one tax rate for\
  \ dwellings, followed by an appropriate relief for dwellings used for living purposes\
  \ by the owners themselves. This solution also goes along the lines of your proposal.\
  \  "
response date: 2011-06-16
response due date: null
sent date: 2011-03-05
title: sale of real estate to foreigners in the Karst
upvotes: 18
url: https://predlagam.vladi.si/predlog/1556
