Any natural person who disposed of securities or other holdings or investment coupons (in Slovenia or abroad) in the previous year must submit a form entitled "Personal income tax return form SI for profit from disposal of securities, other holdings and investment cupons" to the competent financial office by 28 February. Please note that the form must be submitted on the Slovenian form SI.
Did you perform more than 10 transactions in the previous year?
Taxable persons are obliged to file their tax return electronically via the eDavki system if they performed more than 10 transactions, i.e. acquisitions and taxable divestments involving the disposal of property in the previous year. Taxable persons who performed up to 10 taxable transactions involving such capital may file their tax return on the prescribed form via the eDavki system.
Profit or loss
A tax return must be filed regardless of whether an individual disposed of securities at a profit or at a loss. However, if a larger amount of shares is sold in the same calendar year, in certain cases loss may be offset against profit. For shares obtained by means of ownership transformation certificates, no tax return is filed. Similarly, no tax return is filed in the case of the sale of bonds.
Payment of tax
On the basis of a tax return, a tax authority issues a decision on the amount of the assessed personal income tax on capital gains by 30 April. The time limit for the payment of tax is 30 days of the service of the decision. Capital gains are not included in the annual personal income tax base. The tax base for the capital gains tax is the difference between the capital value on disposal and the capital value on acquisition. The tax rate is 25 %, however, for every five years of ownership, the tax rate is reduced, to 15%, 10% and 5% respectively; accordingly, after 20 years of ownership no personal income tax is paid. The purchase price of capital is increased by 1% of flat rate expenses on acquisition, and the value of the capital is reduced by flat rate expenses of 1% on disposal.
The capital gains tax must be paid to the state budget through the transitional tax account, i.e. state budget budget account no. SI56011008881000030, payment reference code SI19 DŠ-41009.
Example of the calculation
Example of the calculation in the case of an individual who bought shares for EUR 1,000 in 2005 and sold them for EUR 1,200 in 2014: in the purchase and sale of shares, flat rate expenses of 1% are granted; since nine years have passed since the purchase, the tax rate is 15%: (EUR 1,188 – EUR 1,010 ) X 15% = EUR 26.70.
How to file a tax return?
The form may be sent electronically through the eDavki portal:
The paper form may be delivered in person or sent by mail to any finance office except to the General Finance Office and to the Special Finance Office.
Example of a completed form
Tax return form for profit from disposal of securities and other holdings and investment cupons SI
Minors must also declare capital gains that are paid in their name. In such cases, a tax return is signed by one of the parents.
For shares obtained by means of ownership transformation certificates, no tax return is filed.