Who
The form for the assessment of gift tax must be submitted by the taxable person who receives a gift of property.
Taxable persons are not obliged to file a tax return for inherited property.
When
Taxable persons have a duty to declare the receipt of gifts within 15 days of the incurred tax liability, i.e. of the date of the gift’s receipt.
Taxable persons who received property under a lifelong support contract or a deed of gift in the event of death are required to declare such contract within 15 days of the conclusion thereof. Taxable persons are also required to file a tax return with this tax office within 15 days of the death of such supported person or donor.
Where and how
Taxable persons submit declarations for assessment of tax on received gifts in person or by post as follows:
• Taxable persons who receive property based on life care contracts file declarations at Nova Gorica Financial Office (contracts shall be registered first).
• Taxable persons who receive property based on jointure contracts file declarations at Nova Gorica Financial Office.
• Taxable persons who receive property based on other legal transactions (deed of gift for cases of death (contracts shall be registered first), deed of gift, deed of conveyance):
• if they receive real estate as a gift, they declare the receipt of gift at the financial office, where the real estate is located. If the real estate is located on the territory of several financial offices, the taxable person declares the receipt of gift at the financial office, where the taxable person is entered into the tax register,
• if the gift includes only movable property, taxable persons file a declaration at the financial office, where they are entered into the tax register,
• if taxable persons have no permanent or temporary residence or registered office in the Republic of Slovenia and they are not entered into the tax register, they declare gifts, which include only movable property, at the financial office, where the donor is entered into the tax register.
Taxable persons, who inherit property, don't file declarations because the financial office issues a decision on tax assessment ex officio, which means based on the data from the final decision on inheritance received from the court.
Taxable persons, who have the European Certificate of Succession at their disposal, shall submit it for assessment at Nova Gorica Financial Office. A special form is not envisaged.
Personal income tax return for capital gains from the disposal of real property (DOHKAP No. 5)
Electronic submission Fill/print Instructions
Declaration of the claim for tax liability assessment deferral in donating capital to a spouse or a child
Electronic submission Fill/print Instructions
Sanctions
Natural persons will be fined from EUR 210 and 1,200 for the offences of:
• failing to file a tax return within the required time limit or in the required manner (Articles 13 and 15 of the Inheritance and Gift Tax Act – ZDDD),
• failing to declare a deed of gift for the event of death or failing to declare a lifelong support contract (Article 15 of the ZDDD).
Individuals will be fined from EUR 400 to EUR 15,000 for filing a tax return with false, incorrect or incomplete data (paragraph one of Article 10 of the ZDavP-2).
Self-declared taxable persons are not deemed to have committed an offence but are required to settle their tax liability including interest.