Inheritance tax in Slovenia

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In Slovenia , inheritance tax is levied on an acquisition due to death and gift tax is levied on a gratuitous donation between the living.

Legal basis and tax liability

Inheritance tax is levied on the basis of the Citizens' Tax Act. It was last changed as part of a major tax reform in 2006, with the tax rates for distant relatives and third parties being increased (from 30% to 39% at the top). The tax is due to the local self-governing bodies. The tax is incurred in the form of inheritance tax, with taxable persons who are resident in Slovenia. It does not apply to foreign assets. Acquiring legal persons are also subject to tax .

The market value of the estate after deduction of liabilities and other burdens is decisive. Real estate is only valued at 80% of the appraised value.

Tax brackets and exemptions

The heirs are divided into four tax brackets:

  • Tax class I: direct descendants (children, grandchildren), spouses, partners, other persons who lived with the deceased in a permanent partnership
  • Tax class II: parents, siblings and their descendants
  • Tax class III: grandparents
  • Tax class IV: all other persons

All heirs in tax class I are exempt from inheritance tax.

In addition, inheritance tax does not apply to the following estate items:

  • movable assets up to a value of 5,000 euros
  • Household items
  • Residential houses or apartments, provided the heir does not already own more than one house or apartment and lived together with the deceased in the inherited property
  • agricultural holdings or agricultural land if the heir is a farmer
  • Establishments if these are continued by the purchaser

Donations to non-profit organizations are also exempt from the tax.

Tax rates

The inheritance tax is calculated according to the tax rates also increasing in tax classes II to IV in accordance with the increasing value groups formed within the estate, i.e. the inheritance tax is determined for each value group based on the applicable tax rate (progressive partial volume tariff). The top tax rate is levied from an inheritance value of 400,000 euros. The following tax rates apply:

  • Tax class II: 0.5% to 14%
  • Tax class III: 08% to 17%
  • Tax class IV: 12% to 39%

Procedure

The taxable heir has to report the inheritance to the tax authorities within 15 days, which in turn is informed by the probate court by sending the inheritance register. The estate is assessed on the basis of the list of the probate court. The assessed tax is payable within 30 days.

Gift tax

Gift tax is levied in accordance with the same rules as inheritance tax, whereby the value of the object provided free of charge is decisive.

See also

Individual evidence

  1. ↑ International Tax Dialogue: Basic Facts about Slovenia, page 2; English  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (PDF; 112 kB)@1@ 2Template: Dead Link / www.itdweb.org  
  2. ↑ a b c Rembert Süß: Inheritance law in Slovenia , in: Rembert Süß (Ed.): Inheritance law in Europe , 2nd edition 2008, Zerb Verlag, ISBN 978-3-935079-57-0 , page 1408
  3. ↑ a b c d e page of the Slovenian Ministry of Finance: Taxation in Slovenia, March 2009, page 21, no. 2.2.1, (English) ( Memento from December 22, 2009 in the Internet Archive ) (PDF; 156 kB)
  4. ↑ Hubert / Hinz / Janezic, Internationale Wirtschaftsbriefe 2007 Issue 20, pp. 1097ff.

literature

  • Troll / Gebel / Jülicher: Inheritance Tax and Gift Tax Act , 3, 7th edition 2009, Vahlen, loose-leaf commentary, ISBN 978-3-8006-2402-7 , § 21 ErbStG, marginal no. 129 (Slovenia)
  • Rembert Süß: Inheritance law in Slovenia , in: Rembert Süß (Ed.): Inheritance law in Europe , 2nd edition 2008, Zerb Verlag, ISBN 978-3-935079-57-0 , page 1401-1408

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