Registering Property in Slovenia

This section records the full sequence of procedures, time, and cost involved in registering property in Slovenia. The Doing Business project assumes a standardized case of an entrepreneur who wants to purchase a piece of property in the periurban area of the economy’s largest business city. The property consists of land and a building, is already registered, and is free of title dispute. The process of property registration is complete once the property title has been transferred to the buyer’s name, so that the buyer is able to use the property for expanding business, as collateral for new loans, or, if necessary, to sell it to another business.

The country data appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2009.

The table below provides a summary of property registration requirements (along with the associated completion time and cost). The table is followed by additional country-specific details for registration requirements.

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Standardized property

Property Value: EUR 887,234
City: Ljubljana

Registration Requirements Summary:


  Procedure Time to complete: Cost to complete:
1 Obtain a land registry extract from the Land Registry 8-10 days EUR 9.85
2 Seller presents a tax declaration to the Tax Authority, and the land tax is assessed 1-30 days no cost
3 Payment and procedure of the real estate transfer tax or VAT tax at the Tax Administration Office 1 day 2% of property price (transfer tax)
4 Obtain a valid land register permission from the seller (“registration clause”) 1 day no cost
5 Certification of signatures on the land registry permission 1 day Fees for the land registry case are (in Euros) and are based on the contract value :EUR 82,62
6 Submit proposal for entry into the Land Registry 1 day (submit proposal) + 2 days (obtain seal) + 360 days (entry in register) EUR 8.21 (Proposal fee) + EUR 82.10 (Registration fee)

Registration Requirement Details

Procedure 1.
Obtain a land registry extract from the Land Registry
Time to complete:
8-10 days
Cost to complete:
EUR 9.85
Name of Agency:
Land Registry
Comment:
A land registry extract should be obtained by the seller from the Land Registry as a proof of ownership. Any encumbrances on the property will appear in the extract.
Procedure 2.
Seller presents a tax declaration to the Tax Authority, and the land tax is assessed
Time to complete:
1-30 days
Cost to complete:
no cost
Name of Agency:
Tax Administration
Comment:
The seller is principally required to make a land tax declaration to the competent department of the Tax Administration of the Republic of Slovenia within 15 days after the day on which the purchase agreement was concluded. The Tax Administration is required to assess the land tax within 30 days of the day on which the tax declaration was made.
If the purchase price of a real estate is set below the current market value and the Tax Administration cannot assess such price in due time, a temporary decision is made in order not to obstruct the transactions on the real estate market. In practice, these situations do not occur often. If the Tax Administration has doubts about the real value of the transferred real estate it can request the submission of an expert’s appraisal of the value of the given real estate in order to correctly assess the Tax liability.

The documentation shall include:
Filled-in tax declaration
Proof of ownership (e.g. land registry extract obtained in Procedure 1)
Basis for the transfer of real estate (e.g. contract)
For companies acting as buyer – copy of the court registry entry
Procedure 3.
Payment and procedure of the real estate transfer tax or VAT tax at the Tax Administration Office
Time to complete:
1 day
Cost to complete:
2% of property price (transfer tax)
Name of Agency:
Tax Administration
Comment:
The VAT does not have to be paid if the transaction of real estate is taxed by Real Estate Transfer Tax. VAT is obligatory only for new real estate.

The Real Estate Transfer Tax procedure is as follows:
The taxpayer has to insert the tax declaration within 15 days at the Tax Authority, after the deed of sale is signed of the transfer of real estate. The Tax Authority has to assess the real estate transfer tax within 30 days after the receiving the declaration. When the real estate transfer tax is assessed on the basis of the selling price, the tax must be paid at the competent Tax Administration Office within 30 days after the receipt of the decision on tax assessment. If the Tax Administration has doubts about the real value of the transferred real estate it can request the submission of an expert’s appraisal of the value of the given real estate in order to correctly assess the tax liability.

The VAT procedure is as follows:
VAT by transfer of property is paid only if the seller, who is liable for VAT, agrees with the buyer of real estate, who is also liable for VAT with the right to deduct the full input VAT to charge for VAT at the prescribed rate on the supply that should be exempted from VAT. VAT rate for transfer of property is 20%, except the transfer of apartments, residential and other buildings for permanent living and other parts of buildings as part of social policy, including their building, renovation and repair, which is 8.5%.
Procedure 4.
Obtain a valid land register permission from the seller (“registration clause”)
Time to complete:
1 day
Cost to complete:
no cost
Name of Agency:
Comment:
Full title to real estate on the basis of a purchase agreement is acquired by an entry in the land register, which creates erga omnes effects. The book-entry is only made possible on the basis of a valid land register permission (‘”registration clause”) issued by the owner of the real estate (or other right in rem). The registration clause is an explicit, unconditional declaration by a person whose right is being transferred, altered, encumbered or extinguished permitting an entry in the land register. The registration clause can already be included in the purchase agreement or in the notarial protocol.
Procedure 5.
Certification of signatures on the land registry permission
Time to complete:
1 day
Cost to complete:
Fees for the land registry case are (in Euros):
Contract value fees VAT total
under 4590,00 4,59 0,92 5,51
from 4590,00 13,77 2,75 16,52
from 20.655,00 22,95 4,59 27,54
from 36.700,00 36,72 7,34 44,06
from 68,850,00 45,90 9,18 55,08
from 84,915,00 68,85 13,77 82,62
If land registry permission is in a separate document, fees are 13,77 EUR + 2,75 VAT = 16,52 EUR.
Name of Agency:
Comment:
The Property Act provides that the seller’s signature on the registration clause has to be certified by a notary public. The signature cannot be certified before all taxes are paid.

The documentation shall include:
Proof of the land tax payment (e.g. official note on the agreement, obtained in Procedure 3)
Document including the registration clause duly signed by the seller (obtained in Procedure 4)
Procedure 6.
Submit proposal for entry into the Land Registry
Time to complete:
1 day (submit proposal) + 2 days (obtain seal) + 360 days (entry in register)
Cost to complete:
EUR 8.21 (Proposal fee) + EUR 82.10 (Registration fee)
Name of Agency:
Land Registry
Comment:
The land registry court initiates the registration process for the entry of title in the land register, on the basis of the land registry proposal. The proposal may be composed by any individual although it is usually composed by a lawyer or a notary public. Once the proposal is filed with the competent land registry court, the registration process is initiated ex officio and the priority of entry is ensured by way of a land registry seal. The seal in the land registry that safeguards the priority order is usually entered in the land registry in 2 days following the proposal. The priority order takes effect of the day on which the proposal has been filed.
Due to the fact that the land registry court is facing major back-logs, the title is entered in the land register after approximately one year or even more. The situation is expected to improve once the land register is fully computerized. Approximately 82% or more of the land register entries are already computerized.
The buyer can theoretically dispose of the property as soon as the purchase agreement is signed and the (direct or indirect) possession of the property is obtained by the buyer. The possibility to dispose with the property at this stage would depend on the other party to the new contract.
The buyer whose title is not yet entered into the land register but has already obtained the possession of the property enjoys the position of a proprietary possessor in good faith - the presumed owner. The latter has, among others, the right to claim the return of a property in the event of its dispossession from a proprietary possessor in good faith who has the property with a weaker legal title.
In any case the buyer has a possibility to claim the return of the purchase price but has no claims under the law of property until the title is entered into the land register.
The Land Registration Proposal fee is 100 points. The registration fee is 0.5% of the property value, with a maximum of 1,000 points or EUR 82.10

The documentation shall include:
Land registry proposal
Document including the registration clause with certified signature of the seller (obtained in Procedure 5)
Confirmation of the payment of the tax or taxes (obtained in Procedure 3)
Purchase contract (if not same as document including the registration clause)