Overview of standard tax rates in Slovenia:
| Corporate Income Tax | 17% |
| Tax Relief | – 100% of the amount invested in R&D
– up to 40% of the amount invested in equipment and intangible long-term assets |
| Profit Repatriation Tax | – 0% on dividends paid abroad for EU members; – 15% for other countries unless otherwise stated in a bilateral agreement |
| Capital Gains Tax | 0 – 25% (depending on a holding period) |
| VAT (Value Added Tax) | 22% – standard rate; 9.5% – reduced rate |
| Property Tax | 0% |
| Immovable Property Transfer Tax | 2% |
| Social Security Contributions | 16.1% paid by employer; 22.1% paid by employee |
| Payroll Tax | abolished in 2009 |
| Personal Income Taxes | progressive tax rates: 16%, 27%, 41% and 50% |
Basic purchase procedure
- A potential investor will receive a teaser with necessary information regarding investment opportunity.
- In case of the interest, the first step from the investor side is to address to the company; SARP Ltd, Šmarje 3, 6274 Šmarje Koper- Slovenija an LOI-Letter of interest with the non-binding offer.
- NDA a non-disclosure agreement will be signed between two parties (seller and investor)
- This agreement will be signed only when necessary (at the request of the seller)
- Potential Investor will be invited to a destination of the property to see and check the investment opportunity in question.
- The company SARP will organize and cover all logistical services; (we will prepare invitation letters, shuttle transfer from the airport and to location of the property, accommodation and meals.)
- Based on the decision of the investor we will proceed with all purchase, sale agreements and closing documents with our Law office in Ljubljana. (Luka Podjed law office Website: www.podjed.si)
- For start the sales process when the first stage is expected the signing of the preliminary contract with the 10% advance payment of the price value of the property to the fiduciary bank account (with swift code) opened by our law office Luka Podjed Website: www.podjed.si.
All payments will be taken, and transferred only on the Fiduciary Bank Account ( with Swift code) opened by our Law office in Ljubljana.
Other methods of payment are negotiable. - The law office will start to prepare all documents (in English and Slovenian language) to execute legally the purchase process for fast, smooth and legal transfer of the property to a new owner.
- With the total payment of the purchase price, the law office will conclude the sales process with the registration of the new owner in Slovenian land (property) registry.