How much tax do I have to pay on a succession?
Last update: 10/3/2012
The heirs have to pay inheritance tax within one month from the issue of the paying order. Inheritance tax categories are different regarding order of succession. The first order of succession is tax free (spouse and children).
This matter is regulated by Inheritance and Gift Taxation Act, which expressly defines other exceptions regarding tax free inheritance and all tax categories and tax rates.
Detailed information
How much inheritance tax?
Inheritance tax depends on the net value of the succession according to the scale from the Judicial Fees Act (OJ of the RS, No. 37/2008, dated 15 April 2008). The first order of succession (spouse, children and their descendants) is exempt from paying inheritance tax, while the inheritance tax imposed on all other heirs depends on their order of succession and on the value of the inherited estate (ranging from 5% to 30%, according to a progressive scale specified in the Inheritance and Gift Taxation Act (OJ of the RS, No. 117/2006, dated 16 November 2006).
Can the estate be subject to taxation in one or more Member States? Are there double taxation agreements?
To find the list of double taxation agreements concluded by Slovenia click here.
