I propose to amend the Income Tax Act (ZDoh-2) in the part relating to capital gains, namely the exemption from tax in the case of the free disposal of capital (real estate) to the State or a self-governing local community and in the case of a sale contract with the State or a self-governing local community concluded in lieu of expropriation, namely:
 
1) According to Article 94 of the aforementioned Law, the disposal of capital shall be deemed to include the making of a gift of capital.
It is an undisputed fact that the donor does not derive any profit from the disposal of capital in this way. To the extent that the law is designed in such a way to allow for possible abuses, such a provision still makes sense, but it certainly does not make sense when the donor transfers the capital (immovable property) into the ownership of the local self-governing authorities or the State. However, under ZDoh-2, the donor in such a case is liable for capital gains tax. So, if someone gives the state or a local government a piece of land it needs, for example for a road, free of charge (without asking for payment), he or she is liable to capital gains tax (to the extent that the estimated value of the land at the time of disposal is higher than the value at the time of acquisition), regardless of the fact that he or she does not actually make a profit.
Given that the State and the local government are not liable for inheritance and gift tax under the Inheritance and Gift Tax Act, it seems reasonable that the counterparty in the case of a gift of immovable property is also not liable for capital gains tax.
 
2) According to the interpretation of the Tax Administration of the Republic of Slovenia, capital gains tax is also payable in the case of a sale where the contract is concluded in lieu of expropriation, notwithstanding Article 95(3) ZDoh-2, because in the case of expropriation, the conclusion of the contract does not actually take place, and the said Article does not specifically mention the case of sales contracts concluded in lieu of expropriation, as for example in Article 10(2) of the Law on the Tax on the Turnover of Immovable Property.