Real estate has a significant impact on an individual’s economic and social status, while also playing an important role in the economy and public finances. One of the taxes associated with real estate is the Real Estate Transfer Tax (RETT). Its regulation varies considerably among the Member States of the European Union. The aim of this thesis was to determine Slovenia’s position in terms of the RETT rate compared to other EU Member States and to identify good practices within the tax systems of Germany and Croatia.
The research was conducted using descriptive, comparative, analytical, and statistical methods. The Slovenian RETT system, RETT rates across EU Member States, and the RETT systems in Germany and Croatia were analysed. The comparison focused on tax rates, taxpayers, the tax base, exemptions, and the administrative procedure.
The results showed that Slovenia ranks among the countries with a relatively low RETT rate. Good practices identified include the digitalisation and automation of administrative procedures, as well as tax exemptions for young people. The analysis also highlighted an advantage of the Slovenian system, namely its uniform and relatively low tax rate.
The findings of this research provide a professional basis for discussions on reforming the real estate transfer taxation system. Future research could further evaluate the impact of the proposed reforms on tax revenues and the efficiency of administrative procedures.
|
