Slovenia: Inheritance
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Last Updated: Oct 02, 2007
Inheritance tax and law
Inheritance and gift taxes are levied on the transfer of properties and are payable to the municipal government by the beneficiary. The applicable progressive rates vary, depending on the relationship between the donor and the recipient and the value of the property.
INHERITANCE TAX |
|
| CLASSIFICATION OF HEIR | TAX RATE |
| Class 1: direct descendants and spouses | nil |
| Class 2: parents, siblings and their descendants | 5% - 14% |
| Class 3: grandparents | 8% - 17% |
| Class 4: others | 11% - 30% |
| Source: Global Property Guide | |
Slovenia - more data and information
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