Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 253
Initiative accepted and completed: '2013-12-30'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2013-11-29'
Initiative published: '2013-11-29'
Initiative submitted: '2013-11-26'
Response from the competent authority: 'Reply from the Ministry of Finance, Tax Administration
  of the Republic of Slovenia: With regard to the proposal to tax real estate owned
  by foreigners, we would like to clarify that the Real Estate Tax Act covers all
  real estate in the territory of the Republic of Slovenia, regardless of the type
  of real estate or ownership, with the exception, of course, of those that are exempt
  from tax. Real estate owned by foreigners is not exempted from tax under the law
  and is therefore taxed. The tax authority needs the tax number of the taxable person
  in order to assess the property tax. According to Article 43(3) of the Tax Service
  Act, a natural person who has neither a permanent nor a temporary residence in the
  Republic of Slovenia and who is the owner of taxable immovable property must submit
  an application for registration to the tax office in order to be entered in the
  tax register. However, pursuant to Article 46(1) of that Act, the tax authority
  may, ex officio, enter a person who is required by that Act to submit an application
  for entry in the tax register but has failed to do so in the tax register. However,
  in order to enter a natural person in the tax register ex officio, the tax authority
  shall require at least the following information: name and surname, date and place
  of birth, sex, nationality and address of permanent residence. In cases where the
  owner of the taxable person cannot be identified, the tax cannot be levied.'
Text file: 253.txt
Title: Paying compensation for the use of building land
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=253
