Last reviewed 21 Aug 2023
straight-line over the expected useful life of the asset, depletion allowances on natural resources (e.g. gravel)
in the case of permanent impairment losses (“oslabitev”)
no depreciation
3 %; individual building units: 6 %
Depreciation over a shorter useful life is permitted for financial accounting purposes but not allowable for tax purposes.
The basis of assessment is the acquisition or production cost under commercial law in accordance with the Slovenian Accounting Standards (SRS). When accounting for fair values according to SRS, no depreciation can be recognised for tax purposes, but only any impairment that may have to be recognised
not applicable
Where the justification for additional depreciation disappears, write-ups to fair value (even in excess of acquisition cost) are permissible.
not applicable
not applicable
not applicable
not applicable
not applicable
contracts for the sale of property (both land and buildings)
selling price or comparable arm’s length value
2%
The property tax is a municipal tax with various tax rates (NUSZ)
Property tax is levied on property used for private and business purposes
The assets of an alternative investment fund are not a legal entity
Mandatory annual valuation
regulated by law
Alternative investment funds under the applicable special legislation are subject to a 0% tax rate to the extent that they have distributed 90% of the previous year's profit by November 30 of the current year. Dividends from alternative investment funds are tax-exempt for corporate income tax subjects.
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
