SLOVENIA Law and Practice Contributed by: Blaž Ogorevc, Miha Štravs and Blaž Murko, Odvetniki Šelih & partnerji, o.p., d.o.o.
8.5 Tax Benefits There are no tax benefits from owning real estate, per se. Still, depreciation of real estate is taken into account in the assessment of tax (see 8.4 Income Tax Withholding for Foreign Investors for decrease of the rate of the tax on capital gains as well as consideration of costs in the tax base for tax on rental income).
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