Real Facts - Bank Austria

Transcription

APRIL 2007
Real Facts
Commercial Real Estate
in Slovenia
A Practical Guide to Legal and
Regulatory Issues
Poslovne nepremičnine
v Sloveniji
Praktični vodnik po zakonih in predpisih
B A N K
A U S T R I A
C R E D I T A N S T A L T
R E A L
E S T A T E
I N F O R M A T I O N S
Awards:
2005 and 2006 Bank Austria Creditanstalt has received the
“Award for Excellence in International Real Estate in Austria”
by Euromoney, The British financial magazine.
Imprint:
Publisher and copyright holder:
Bank Austria Creditanstalt AG, 1030 Vienna, Vordere Zollamtsstraße 13, 1010 Vienna, Am Hof 2,
http://www.ba-ca.com, e-mail: [email protected]
Edited by: Bank Austria Creditanstalt Real Estate department; Bank Austria Creditanstalt Public Relations department
Responsible for the content: CMS Reich-Rohrwig Hainz and CMS Cameron McKenna
Printed by: Ueberreuter
Graphics: Horvath Grafik Design
Publications service: tel.: +43 (0) 505 05, ext. 56148 (answering machine), fax: +43 (0) 505 05, ext. 56945, e-mail: [email protected]
April 2007
Disclaimer:
Despite careful research and the use of reliable sources, Bank Austria Creditanstalt and CMS cannot assume liability for the completeness or accuracy of the
information given herein. This publication does not constitute an offer or solicitation of an offer.
2
Commercial Real Estate in Slovenia, April 2007
Commercial Real Estate
in Slovenia
A Practical Guide to Legal and Regulatory Issues
3
Contents
Full Range of Real Estate Services................................................................................................................................................................................................5
1. Ownership and Other Issues in Real Estate ........................................................................................................................................................................6
1.1. Parties – Who can own real estate?................................................................................................................................................................................6
1.2. Ownership – What types of ownership are there? .......................................................................................................................................................6
1.3. Landlord and tenancy law – What are the key features?.............................................................................................................................................7
1.4. Restitution claims – What claims can be brought against a real estate owner? ......................................................................................................8
2. Procedure of a Real Estate Transaction................................................................................................................................................................................8
2.1. Procedure – What are the steps in a sale and purchase transaction?........................................................................................................................8
2.2. Other common contract terms – What other provisions does a real estate sale contract commonly contain?....................................................9
2.3. Brokers – What is the broker’s role? ...............................................................................................................................................................................9
2.4. Property under construction – How can the purchaser be protected? .....................................................................................................................10
2.5. Registration and notarisation of real estate – What are the basic requirements? .................................................................................................10
3. Permits, Planning and Environment ..................................................................................................................................................................................12
3.1. Permit – What permits are required for the use and occupation of real estate? ...................................................................................................12
3.2. Zoning and planning law – What are the basic principles? .......................................................................................................................................12
3.3. Environmental – What are the common environmental issues? ..............................................................................................................................13
4. Finance, Taxes and Insurance ..............................................................................................................................................................................................13
4.1. Financing – How is a real estate transaction financed? .............................................................................................................................................13
4.2. Security over real estate – How is security over real estate created and protected? ............................................................................................13
4.3. Taxes – What are they and who pays them?...............................................................................................................................................................14
4.4. Fees – What are they and who pays them? ................................................................................................................................................................15
4.5. Subsidy and promotion – What kind of promotion measures for the purchase or development of real estate are there? .............................15
4.6. Insurance – What insurance will the parties effect and when does the insurance risk pass to the purchaser? ................................................15
Contacts ..........................................................................................................................................................................................................................................16
All information is available in Slovenian ........................................................................................................................................................................17 – 30
Your Gate to Central and Eastern Europe..................................................................................................................................................................................31
4
Full Range of Real Estate Services
Dear entrepreneurs,
Bank Austria Creditanstalt is UniCredit Group’s gateway to the East.
If you have any questions, our real estate specialists in the Inter-
As such, we can offer our customers the largest and densest bank
national Real Estate Finance department, Bank Austria Credit-
network in Central and Eastern Europe, consisting of more than
anstalt’s competence centre for international cross-border
3,000 branches and offices. Some 65,000 employees already
customers, and their colleagues at the local network banks will
serve 25 million customers in 17 countries in the region.
be happy to assist you in reaching the most profitable decisions.
As the leading provider of real estate financing in Austria and in
We hope that you find this guide helpful and informative!
Central and Eastern Europe, Bank Austria Creditanstalt offers you
a comprehensive range of real-estate-related services, from proj-
Sincerely,
ect financing through property valuation all the way to portfolio
management. In addition to the nationwide BA-CA sales network
in Austria, one of your key benefits as a customer is access to the
growth markets of Central, Eastern and South East Europe
through our area specialists.
In order to provide you with an ideal basis for assessing and
Regina Prehofer
Reinhard Madlencnik
completing cross-border real estate transactions and to give you
Head of Corporates Division
Bank Austria Creditanstalt
Head of Real Estate
a clear overview of the pertinent legal and general conditions in
the countries of this region, Bank Austria Creditanstalt has
teamed up with one of the most respected law offices in Europe,
CMS Reich-Rohrwig Hainz, to prepare and regularly update this
brochure for you. This guide covers the most important legal
regulations governing real estate transactions, and also provides
information on acquiring property ownership and on other relevant topics.
5
Ownership and Other Issues in Real Estate
1. Ownership and Other Issues in
Real Estate
Parties – Who can own real estate?
1.1.
1.2.1.
Building right
According to the provisions of the Slovenian Constitution (Official
The Real-Estate Code (OJ RS No. 87/2002) stipulates that, if such
Journal of the Republic of Slovenia Nos. 33/91, 42/97, 66/200,
a right is established in his favour, the owner of the building can
24/2003, 69/2004) and the Real-Estate Code (OJ RS No.
differ from the owner of the land on which the building is situated;
87/2002); the state, municipalities, individuals and legal entities
constituting an exception from the superficies solo cedit principle.
can acquire and hold title to real estate in Slovenia as well as
The duration of this building right is limited to a maximum of
limited rights in rem.
99 years. After the expiration of the said period, the ownership of
the building is transferred to the owner of the land.
Under Slovenian law, limited rights in rem are servitude, mortgage, encumbrance, land-debt and building right. The real estate
The party holding the building right has ownership over the
of the state and municipalities is divided into two categories:
building and the right of usufruct of the land.
public property and private property.
The land owner is entitled to compensation for granting the
1.1.1.
Restrictions relating to land transactions
(e.g. purchase by foreigners)
building right.
To comply with the EU legislation, Article 68 of the Slovene Con-
The building right is established with a valid contract pertaining to
stitution was changed on 14th of July 1997 in order to allow for-
the obligation to establish the building right and containing a per-
eign citizens to acquire ownership of real estate in the Republic
mission clause followed by registration in the relevant land register.
of Slovenia by inheritance or purchase under reciprocity condi-
Buildings on land owned by a third party
tions and other conditions determined by domestic law and
1.2.2.
ratified by international agreements. In accordance with the
In Slovenia, buildings may be built on land owned by a third
Reciprocity Act (OJ RS No. 9/1999), reciprocity is determined in a
party only if the building right is established on such land.
special procedure, which results in an administrative decision.
Reciprocity is assumed at inheritance.
1.1.2.
Acquisition of real estate by foreigners
1.2.3.
Condominium ownership
(owner-occupied apartments)
According to the Real-Estate Code, the condominium owner
Following the accession of Slovenia to full EU membership,
holds the exclusive ownership of a single real estate unit and
(1st
co-ownership of the common areas of the building, correspond-
of May 2004), EU citizens and legal entities are able to
acquire real estate without any restrictions.
ing to the size of the unit in question. Owners must conclude a
contract determining their mutual relationship. If the building
1.2.
Ownership – What types
of ownership are there?
has more than eight units and more than two condominium
owners, a building manager must be appointed. Owners also
The following types of ownership exist in Slovenia:
have the obligation to participate in the mandatory reserve fund
• Condominium ownership;
for maintenance and improvement costs.
• Co-ownership;
• Joint ownership.
The owner may freely dispose of his ownership of the single
unit only together with the corresponding part of the common
6
areas. However, when the building has less than five units and
The Housing Act regulates lease agreements for non-profit hous-
two or more condominium owners, the other owners have the
ing, profit housing, company-leased apartments and purpose-
pre-emption right.
oriented lease apartments.
Each single real estate unit in the building is registered in the
Lease agreements can be concluded for an indefinite or definite
land register as a separate property and thus represents a sepa-
time period.
rate property.
Unless otherwise provided for in the rent agreement, the lessee
1.2.4.
Ownership in fractional undivided shares
(”Co-ownership“)
may, without listing his reasons, terminate the lease pursuant to
a 90-day notice. The lessor may terminate the lease for breach
The Real-Estate Code recognises co-ownership, whereby more
as specified by the law or reasons provided for in the rent
than one person owns the real estate (they hold an ideal share
agreement, but with no less than 90-days notice to the lessee.
in it, determined as a fraction of the entire property). Co-owners
have the right to joint administration of the property. Decisions
The rent for profit, company-leased and purpose-oriented housing
concerning regular maintenance require the consent of owners,
is determined freely. However, there is a limit; namely the rent
who constitute more than half of the value of the property,
must not exceed the average market rent in the municipality con-
while all other operations require the consent of all co-owners.
cerned, with respect to the housing category by more than 50 %.
Co-owners have the pre-emption right.
Revenues from the rent are taxable income to the extent of 60 %
The Real-Estate Code also recognises joint ownership of real es-
of the rent.
tate without the shares of joint owners being determined. In this
case, title to the property can only be transferred with the con-
The owner of the property must report the lease agreement to
sent and participation of all of the title-owners. The same ap-
the appropriate tax authority and register the lease agreement
plies to use and responsibility for obligations (namely joint and
with the administrative unit (within 30 days).
several use, joint and several debt).
The lessee may sub-lease part of the apartment with a sub-leasAny of the co-owners or joint owners may at any given mo-
ing agreement after obtaining the written approval of the prop-
ment, except at an inconvenient time, request partition of the
erty owner.
undivided real estate.
The Housing Act determines that change of ownership does not
1.3.
Landlord and tenancy law –
What are the key features?
affect the existing lease agreements. The new landlord enters
into the rights and obligations of the lessor. For reasons of
Acts regulating this particular field are:
greater legal certainty and publicity, the lessee may demand
• Obligation Code (OJ RS No. 83/2001);
that the lease agreement is entered into the land register.
• Commercial Buildings and Business Premises Act
(OJ RS Nos. 18/74, 34/88, 32/2000, 102/2002);
• Housing Act (OJ RS Nos. 69/2003, 18/2004).
The Commercial Buildings and Business Premises Act contains
provisions on the lease/rent of commercial buildings and business premises.
1.3.1.
Renting apartments/plots
The Obligation Code regulates the general terms of lease agree-
The lessee may use the business premises only for the purposes
ments, stipulating that the lessor is obliged to deliver the partic-
determined in the contract.
ular object, while the lessee is obliged to pay the rent. During
the lease, the lessor is also responsible for maintenance and
A lease agreement contracted for an indefinite period terminates
repair costs. The lessee must use the object according to the
with the expiration of the termination notice, which cannot be
lease agreement.
shorter than one year. The lease agreement must be terminated
through court procedure.
7
Procedure of a Real Estate Transaction
A lease agreement concluded for a definite time period cannot
should have been closed in 2005, but there are still some pend-
be terminated before the expiration of the contractual period.
ing procedures for restitution of ownership.
1.4.
1.4.1.
Restitution claims – What claims can be
brought against a real estate owner?
Restitution of nationalised property
1.4.2.
Restitution
Pursuant to the Obligation Code, when an agreement is recognised as null and void or is invalidated, each party shall return to
The ownership of the majority of nationalised real estate has al-
the other party all gains received on the grounds of the agree-
ready been restored to its rightful owners on the basis of the
ment. Invalidation can be invoked one year after the party to
Denationalisation Act (OJ RS Nos. 27I/1991-I, 31/1993, 49/1997,
the agreement has learned of the invalidation reason (relative
87/1997, 65/1998, 67/1998, 66/2000, some issues were further
limitation), but no later than three years (absolute limitation)
clarified by the Constitutional Court). As planned by the Slove-
after the conclusion of the agreement.
nian Government in the process of joining the EU, most matters
2. Procedure of a Real Estate Transaction
2.1.
2.1.1.
Procedure – What are the steps in a sale
and purchase transaction?
Steps in sale and purchase transaction
• Contract: All agreements for transfer or establishment of own-
the property being sold, 3. lessee of the property being sold,
4. another farmer, 5. farming organisation or an individual farmer
who would use the property for a farming and/or economic activity, 6. Farmland and Forest Fund of the Republic of Slovenia.
ership of real estate or limited rights in rem of real estate
• Payment of tax (VAT or land transfer tax).
must be executed in written form and must contain a permis-
• Notarisation of the signature on the permission clause.
sion clause to allow entry into the land register. The permis-
• Entry into the land register upon application for registration,
sion clause is an explicit and unconditional statement of the
which is subject to payment of a court fee.
transferor, stating his consent to land register entry. The signature on the permission clause must be notarised.
• Location information: The information is released by the competent local authority and is subject to payment of a special
Parties to the agreement freely negotiate and determine the
purchase price, which must be paid in SIT, although the sum
may be expressed in a foreign currency.
administrative fee (the amount varies with the purpose and
the local community).
There are special rules and procedures governing the acquisition
• If the local community holds the pre-emption right on the
of real estate arising from execution, bankruptcy and similar pro-
property, one must obtain the municipality’s confirmation of
cedures (Execution and Insurance of Claims Act; OJ RS Nos.
waving this right, which is also subject to a payment of a
51/98, 75/2002, 16/2004; Compulsory Settlement, Bankruptcy
special administrative fee.
and Liquidation Act, OJ RS 67/93, 39/97, 52/99).
• Pursuant to The Farmland Act (OJ RS Nos. 59/1996, 58/2002,
67/2002, 36/2003), sales of farmlands, farms and forests re-
The share deal. According to the Commercial Companies Act (OJ RS
quire authorisation from the administration unit where the
Nos. 30/1993, 29/1994, 82/1994, 20/1998, 32/1998, 37/1998,
property (or its prevailing part) is located.
84/1998, 6/1999, 45/2001, 57/2004, 63/2004, 139/2004), the
• Concerning the sales of farmlands, farms and forests, pre-emp-
8
real estate may also be acquired through a share deal, where real
tion right can be invoked by the beneficiaries in the following
estate represents contribution in kind. However, the contributions
order: 1. co-owner, 2. owner of the property that borders with
in cash must represent 1/3 of the company’s capital.
There are no compulsory rules in Slovenian law regarding the
such as title to real estate, rights in rem, etc. Notary deeds must
preclusion of company representatives in conclusion of agreements
be drafted in compliance with the statutory provisions of the No-
by which the company acquires real estate or for the conclusion of
tary Act (OJ RS Nos. 13/1994, 48/1994, 82/1994, 73/2004,
a legally binding loan agreement and other related documents.
98/2005) in order to be valid documents.
However, such limitations are freely agreeable in the articles of association of the respective company. The procurator of the compa-
For some transactions the agreement has to be in the form of a
ny is limited in the conclusion of agreements by which he would
notary deed, but for a real estate sale contract only the signa-
dispose or encumber real estate owned by the company.
ture of the seller has to be certified by the notary.
2.1.1.1.
Real estate due diligence
A document, containing the permission clause and ground for
It is recommended that prior to purchase, the buyer exercises a
requiring ownership or rights in rem, can only be confirmed by
certain level of diligence verifying the following facts about the
the notary if drafted by a notary or a lawyer.
targeted real estate:
• The seller holds a free and clear, valid and marketable owner-
It should be noted, however, that a notary deed is merely an
ship title. The seller is also registered as the owner of the real
evidentiary document and despite its strong evidentiary power
estate in the land register. In order to avoid any risk of re-
(which can only be defeated in a court procedure) is not capable
scinding the transaction, the buyer shall verify that the seller
of creating title where the title does not exist. Therefore, it is
and his predecessors have been valid owners of the respec-
always important for the transferee to perform a detailed title-
tive real estate.
history research to the maximum possible extent, making sure
• There are no registered mortgages, encumbrances and other
liens relating to the targeted real estate. Once registered,
the transferor and his predecessors hold (or have held) free and
clear title to the real estate subject of the title transfer.
these rights may be enforced against the new owner of the
Involvement of a trustee for payments
real estate if the transaction has been accomplished and exe-
2.2.3.
cuted with the land register.
In Slovenia, the notary can act as depositary for the purchase
• There are no registered court actions, rental agreements or
any other obligation rights in favour of a third party.
• Whether the data from the land register and the cadastral
agreement, which is transmitted to the buyer after the latter
gives evidence of payment or otherwise guarantees payment
(e.g. bank guarantee).
register are matching (in case of inconsistencies a boundary
dispute is possible).
2.3.
Brokers – What is the broker’s role?
Real estate brokers act as intermediaries between the seller and the
2.2.
Other common contract terms – What
other provisions does a real estate sale
contract commonly contain?
buyer. Their responsibilities and rights are determined by the Obligation Code and the Real Estate Brokerage Act (OJ RS No. 42/2003).
Transfer of ownership and limited rights can be effectuated by
The buyer or the seller may hire a real estate broker. Pursuant to
purchase agreement, swap agreement or donation agreement
a brokerage agreement, the broker engages to find a person for
and some other less commonly used forms of agreement.
conclusion of a particular real estate contract, whereas the
mandator is obliged to pay the broker an arranged fee if the
2.2.1.
Form of contract (”intabulation clause“)
contract is eventually concluded. The highest brokerage fee
A written form of contract is necessary for the real estate pur-
allowed by the law amounts to 4 % of the contract price; in prac-
chase contract to be valid. The contract must contain a permis-
tice brokers often divide their fee between the two parties.
sion clause (also referred to as the ”intabulation clause“).
Brokers appointed by either the buyer or the seller assist the
2.2.2.
Notary documents
appointing party in the real estate due diligence and in the con-
The notary deed represents an official evidentiary document cer-
clusion of the deal, including possible risks and circumstances
tified by a notary public and evidencing the existence of facts
related to the transfer.
9
Procedure of a Real Estate Transaction
2.4.
2.4.1.
Property under construction –
How can the purchaser be protected?
Provisions on the protection of purchasers
of buildings, flats or business premises to
be built or to be thoroughly renovated
seller’s responsibility for hidden mistakes, insurance of conditions for the buyer’s land register entry, bank guarantee, etc.
2.5.
Pursuant to the Construction Act (OJ RS Nos. 110/2002,
Registration and notarisation of
real estate – What are the basic
requirements?
58/2003), the investor must ensure suitable construction super-
The land cadastre and building cadastre are the most important
vision prior to commencement of the work. Supervision of the
records on land and buildings and together with the land regis-
construction works is performed by a licensed supervisor
ter they form the complete real estate records in the Republic of
appointed by the investor; the supervisor may be the project
Slovenia. Both cadastres are regulated by the Act on Registration
designer or another contractor who is not working on the con-
of Real Estate, National Border and Land units (OJ RS No. 52/
struction in question.
2000). The land cadastre is a list of all land properties in the
Republic of Slovenia; it is divided into land communities and lots.
The investor, project designer, contractor, supervisor and project
The building cadastre records all buildings or building units in
documentation auditor are liable towards third parties for
Slovenia. Pursuant to the elaboration of a certified geodesist the
suffered direct damages arising from their work and/or their
real estate can be entered into the cadastre.
contracted duties. Before the start of building activities the
aforementioned entities must conclude suitable insurance agree-
Ownership title and other real estate rights are evidenced in the
ments which would cover the damage suffered by investors or
land register, regulated by the Land Register Act (OJ RS No. 58/
third parties in the course of such activities.
2003). The land register is a public book, based on a collection
of documents, which evidence the rights and facts included
The Construction Act provides for the supervision of a construction
therein. Entry of ownership or other real estate rights is possible
inspector, who, among other responsibilities, is empowered to
if such rights result from a document which serves as a basis for
supervise whether the construction is carried out in accordance
such entry and includes the explicit permission clause. No entry
with the building permit and whether the buildings are constructed
into the land register can be realised without the payment of
properly and in compliance with other requirements of the Act.
VAT or land transfer tax.
The Housing Act includes provisions protecting the buyer in the
2.5.1.
case of purchase of a single unit within a multi-apartment build-
2.5.1.1.
ing, being sold prior to the building completion, and when a
down-payment of more than 10 % is required.
Formal requirements
Pertaining to the registration in the
land register
Procedure for land register entry is effected:
• by request of an interested party to commence the entry;
The Obligation Code includes provisions referring particularly to a
• ex officio in cases provided for by the law.
construction contract. The main protection is given to the investor, who is able to monitor the work and control the quantity
Entry application must include:
and the proper use of materials. The investor’s written consent is
• indication of the court;
needed in case of a change of building plans; the possibility of
• information about the applicant;
rescission is envisaged in a number of circumstances, etc.
• description of the immovable property and particularities of
The contractor and project designer are liable towards any
• identification of documents upon which the application for
the applied entry;
acquiring party for possible defects concerning the stability of
construction for 10 years after delivery.
entry is based;
• application including the identification number of the property
which is to be affected by the entry and the particularities of
The Protection of Buyers of Apartments in Single-Apartment
Buildings Act (OJ RS No. 18/2004) contains special provisions on
protection of consumers when purchasing an apartment, e.g. the
10
entry proposed;
• signature of the applicant.
The following shall be attached to the application:
Entry of title is a main entry, showing acquisition or cessation of
• the documentary evidence, certifying the legal facts and
a certain right.
rights being registered;
• power of attorney, if the application is deposited by a representative
• documentation on land transfer tax or VAT payment.
Preliminary note of title is a main entry constituting or expressing the acquisition or cessation of a certain right which only
holds the effect if the preliminary note is properly justified. Preliminary note of title is justified by applying for the entry of title.
The application for registration shall be addressed to the local
Deadline for justification is set according to the right affected.
court in the territory where the real estate in situated.
Note in the land register is a main entry constituting entry or
2.5.1.2.
Language
deletion of legal facts for which the law proscribes registration
The procedure is carried out in Slovenian. Documents in a for-
with the land register. These legal facts are personal status,
eign language must be translated.
order, claim recall, mortgage suit, dispute, execution, direct executability of notary deed, bankruptcy, forbidden alienation or
2.5.1.3.
Land register in general
There is a unified and centralised land register in place in Slovenia.
encumbrance, extraordinary appeal, public good, expropriation
procedure, and extra-mortgage.
It is managed in an electronic format by the Supreme Court of
Slovenia. However, a number of manually registered files are
Auxiliary note is a supplementary entry, which:
still not completely synchronised with the electronic form and
• either notes the change of information about the property or
condominium ownership data is not entered in full.
its right-holder when the land register is not the main register
for the particular information;
Principles governing the land register are:
• or notes the relationship between different register entries.
• Principle of public availability: The land register is a public
register accessible by the general public.
2.5.1.4.
Special features of the land register
• Principle of registration: Constitutive effect, third-party effect.
Maximum/Credit Mortgage is registered with the mention of
• Principle of trust: Everyone can rely on the entries in the Land
maximum mortgage. The maximum warrant sum is also en-
Register being complete and correct in good faith. Bona fide
tered. Maximum mortgage entry is used when the complete
acquirer enjoys protection.
sum of future and conditional claims is not known and the high-
• Principle of rank or priority: Land register applications will be
est sum still warranted by the property is determined.
dealt with in the order in which they are received.
Joint/Simultaneous Mortgage is an institute when one claim is
The file of each property contains three sheets:
ensured with mortgages on several different properties. In prac-
• Sheet A: description of property;
tice, this occurs when a single property does not suffice to cover
• Sheet B: ownership rights;
the entire sum of the claim.
• Sheet C: limited rights as well as other rights designated by law.
Land debt is entered on the basis of a unilateral legal transaction
All documents which form a basis for the entry constitute collec-
of the owner constituting such a debt; or based upon a unilateral
tion of documents, all subjected to the principle of public avail-
transaction of a mortgage creditor changing the mortgage into a
ability.
land debt. The court managing the land register issues a land
letter to the applicant and this letter serves as an execution title.
There are four possible forms of entering information into the
Land letter is a transferable negotiable instrument, with which
land register: entry of title, preliminary note of title, note in the
the land debt can be transferred.
land register, auxiliary note.
11
Permits, Planning and Environment
3. Permits, Planning and Environment
3.1.
Permit – What permits are required for
the use and occupation of real estate?
Construction is regulated by two main acts:
Construction of a new building, reconstruction, substitutive construction or demolition may begin after the building permit becomes final.
• The Spatial Planning Act (SPA, OJ RS Nos. 110/2002, 41/2004,
45/2004, 47/2004) determines the category of objects and
The validity of the building permit ceases if the investor fails to
locations where the construction or expropriation may be car-
commence work:
ried out in public interest.
• within three years after the permit becomes legally effective
• The Construction Act.
in case of a complex construction;
• within two years after the permit becomes legally effective in
The SPA regulates three categories of spatial planning acts both
on the national and the local levels. An individual use of land
must be conducted in accordance with:
case of a less complex construction;
• within one year after the permit becomes legally effective in
case of a simple construction or change of use.
• The Strategy of Spatial Development of Slovenia and The
Strategy of Spatial Development of Local Community
• The Spatial Order of Slovenia and The Spatial Order of Local
Community
The administration authority may extend the validity of such a
permit pursuant to the investor’s application, but not more than
twice and not for more than two years altogether.
• The National and Local Site Development Plan
The use of the construction can commence after obtaining the
3.1.1.
Procedure with public authorities for
building permit and necessary documents
use permit, which is issued after a successful technical control.
Fees
Use of land is determined by the applicable administration unit
3.1.2.
in the territory of construction. The act allowing the construction
The fees include: administrative fee for the issuance of the build-
is the building permit which must comply with the aforemen-
ing permit, allotted in accordance with the Administrative Fees
tioned spatial planning acts.
Act (OJ RS Nos. 8/2000, 44/2000, 81/2000, 42/2002, 18/2004,
91/2005) and municipal fee, allotted in accordance with the
For a simple building, when the investor acquires the location
Construction Land Act (OJ RS Nos. 44/1997, 67/2002).
information prior to commencement of construction, the building
permit is not needed if the building’s size, method of construc-
Administrative taxes and other charges vary depending on the
tion, use and border-lines comply with applicable regulations.
categorisation of the construction, building and land.
The investor must state the information about the plot number
3.2.
and cadastre community of the land as well as the category of
Zoning and planning law –
What are the basic principles?
the building in his application for a building permit. The applica-
According to the Spatial Planning Act, such planning is deter-
tion must be accompanied by:
mined with national and local spatial acts.
• a project for acquisition of a building permit,
• other relevant documents if so required by law in order to provide
3.2.1.
Zoning
special protection in the public interest (e.g. report on environ-
Land in the Republic of Slovenia is divided into the following
mental implications pursuant to the Environment Protection Act).
categories: farmland, forest, construction land, etc. on the basis
of different laws.
The building permit is issued either for the entire object or its
relevant part.
12
3.2.2.
Local development plan
regulates different measures of protection, monitoring actions,
Local development (spatial) plans determine location conditions
economic and financial instruments of protection, public services
for different projects to obtain the building permit, particularly
and other environment-related issues.
bearing in mind the purpose, location, function, size and design
of the construction.
For the construction of buildings which might have a negative
impact on the environment, the investor must conclude an analy-
3.3.
Environmental – What are the common
environmental issues?
sis of the environmental effects and obtain the environmental
consent of the Ministry of Environment and Spatial Planning.
The Environment Protection Act (OJ RS No. 41/2004) determines
the basic principles of national environmental protection. It also
4. Finance, Taxes and Insurance
4.1.
Financing – How is a real estate
transaction financed?
The legal transaction establishing a mortgage may be concluded
in the form of a notary deed with direct enforceability. This char-
Real estate loans, provided by different banks under different
acteristic of a notary document is noted in the land register and
conditions, are one of the primary instruments for financing the
also affects the new owner of the mortgaged property.
acquisition of real estate in Slovenia.
A statutory mortgage comes into effect immediately after the
4.1.1.
Mortgage bonds
conditions proscribed in the statute are fulfilled.
Mortgage bonds are not a valid instrument in Slovenia. The relevant law is currently in parliamentary procedure.
A mortgage based upon a court ruling takes effect after being
entered into the land register.
4.2.
4.2.1.
Security over real estate – How is security
over real estate created and protected?
Mortgages
Mortgages may be established only on immovable property and
More than one mortgage can exist on the same property. In this
case, the creditors are repaid in the order in which they are
based upon legal transaction, statute or court ruling.
Unless agreed otherwise, the mortgage transfers jointly with the
4.2.2.
Types of mortgages
In order for a mortgage based upon a legal transaction to be valid,
transfer of the claim. The transfer comes into effect after being
it must be registered with the respective land register. The entry is
based upon an application which, among other things, includes:
If the claim is not repaid in the set time period, the creditor may
• mention of the mortgage creditor and warranted claim debtor
sue for the sale of the mortgaged property.
as well as the mortgagor if the latter is not the same person
as the debtor of the claim;
The mortgage terminates with deregistration from the land
• legal grounds;
register. Deregistration may be applied for:
• land register specification of the real estate that is the subject
• If the debtor pays the claim;
of the mortgage;
• the sum and expiration date of the secured claim.
• If the claim terminates;
• If the mortgage creditor waives the mortgage;
13
Finance, Taxes and Insurance
• If the same person becomes the owner of the property and
the mortgage creditor of the same property;
(income tax scale). Income tax is paid based on which of the five
categories the income falls into (e.g. if net 2005 tax basis is more
• If the mortgage terminates after a certain deadline;
than SIT 10,330,000 – approximately EUR 43,117, the income falls
• If the mortgaged property is sold with the intention of repay-
into the fifth category, for which the 50 % tax rate applies).
ment of the secured claim.
The transfer of real estate is taxable as profit from the capital if
The mortgage also terminates in 10 years after the claim could
alienated prior to the expiration of ten years from the day it was
have been repaid.
acquired.
An over-mortgage is a lien on the claim, secured with a mort-
Income tax is not paid for profit from the capital, gained at the
gage. A mortgage creditor can establish the over-mortgage for
transfer of the apartment or residential house (with no more
the benefit of a third party without the consent of a mortgagor.
than two apartments with the pertaining land) if the taxpayer
had registered his permanent residence and has been actually
4.2.3.
Legal situation of securities in case of
insolvency
living there for the last three years.
In the event that the property owner becomes bankrupt, the
The tax base is the difference between the value of the capital
mortgage creditor has the right to preferential satisfaction from
at the transfer and value of the capital at the acquisition.
the value of the pledged property according to the Compulsory
Value added tax
Settlement, Bankruptcy and Liquidation Act. Even though the
4.3.3.
pledged property is part of the bankrupt’s estate, it constitutes a
Value added tax is governed by the Value Added Tax Act (OJ RS
special estate. Once the creditors who are entitled to preferential
No. 108/05).
satisfaction (mortgage creditors) have been satisfied, any remaining estate will be assigned to the common bankrupt’s estate.
Every person who performs an independent activity is a VAT taxpayer. Persons should be registered as taxpayers if their turnover
4.3.
4.3.1.
Taxes – What are they and who pays
them?
Land transfer tax (transfer tax)
in the preceding year exceeds or is likely to exceed the set limit
(e.g. SIT 5,000,000 for the year 2005).
The land transfer tax is regulated by the Land Transfer Tax Act
VAT should be paid from the transfer of buildings and land on
(OJ RS No. 57/99, 67/02) and is due at every onerous transfer of
which they are built, realised prior to the first time someone
ownership on real estate, including exchange of real estate. The
moves in and/or use, or in case the transaction was made be-
person liable for taxation is always the seller of the real estate.
fore the expiration of two years from the first use and/or the
first time someone moves in.
Land transfer tax amounts to 2 % of the purchase price of the estate.
However, the taxpayer may agree with the buyer of the real esThe transfer of real estate from which VAT was paid is not con-
tate (taxpayer as well) to charge VAT at the prescribed rate.
sidered as a real estate transfer for which transfer tax is due. It
is also not necessary to pay transfer tax in the case of transfer of
The VAT rate depends on the type of the building, or object of
the real estate on the basis of a donation agreement, but in
transaction.
such a case the payment of tax on heritage and gifts is required
(Citizens’ Tax Act, OJ SRS No. 36/88, OJ RS No. 48/90, 7/93).
Property tax is governed by the Citizens’ Tax Act and is paid by
physical persons (owner or beneficiary) who own buildings,
4.3.2.
Income tax
Income tax is governed by the Income Tax Act (OJ RS No.
parts of buildings, apartments and garages, as well as areas for
rest and/or recreation.
54/2004, 80/2004, 139/2004, 53/2005, 115/2005). All revenues
of physical persons are subject to taxation. The revenues are sub-
The tax basis for property tax is the value of the building or rest
ject to different degrees of taxation depending on tax categories
or recreation area.
14
The tax base for property tax for the possession of buildings is
34/1988, 1/1990, RS, No. 48/1990, 14/1991, 38/1996,
reduced by the amount corresponding to the value of 160 m2 of
20/1998, 99/2002) setting the duty in points, the value of the
residential premises on the condition that the owner or his close
point being SIT 19. It is necessary to pay 100 points – SIT 1,900
family members or beneficiary has resided permanently on the
(approximately EUR 8) for a note in the land register. For the
premises in the year prior to the year for which the tax is assessed.
entry of title and preliminary note of ownership the amount of
0.5 % of the real estate value should be paid, but not more than
The property tax rate depends of the value of the estate.
1,000 points – SIT 19,000 (about EUR 80). For the entry of title
and preliminary note of other rights in the land register a fee of
The first owner of a new residential building and/or apartments
500 points – SIT 9,500 (about EUR 40) should be paid. The Act
and garages is exempt from property tax for a period of 10 years.
also prescribes the exemptions of duty payments.
The tax exemption also applies for renovated and repaired houses
Notary fees
or apartments and garages if the value increased by more than
4.4.2.
50 % because of such repair or renovation.
Pursuant to the Notary Tariff (OJ RS Nos. 37/2001, 2/2002,
71/2003, 84/2005), notary fees for certification of a signature
The Geodetic Administration of the Republic of Slovenia should col-
on the ownership transfer contract in real estate are determined
lect the real estate data to be entered into the real estate register
with respect to the value of the real estate.
by the end of 2006. On the basis of this register, real estate tax will
be introduced and its payment will commence in 2007. Real estate
The charges for drawing up a notary deed depend on the value
tax will replace the tax on possession of buildings, as determined
of the transaction as well.
in the Citizens’ Tax Act, as well as the indemnity for use of the
construction land as determined in the Construction Land Act.
4.3.4.
4.5.
Withholding tax
Subsidy and promotion – What kind of
promotion measures for the purchase or
development of real estate are there?
This area is governed by the ratified conventions on avoidance
The National Saving Scheme Act with its provisions enables
of double taxation.
Slovene citizens long-term saving with the right to low-interest
long-term bank loans.
The procedural matters are governed by the new Tax Procedure
Act (OJ RS No. 54/04).
4.4.
4.4.1.
Fees – What are they and who pays
them?
Registration fees
Administrative fees are governed by the Administrative Fees Act
4.5.1.
Grants and development measures in the
field of housing
The Housing Act contains provisions about renting non-profit
apartments.
4.6.
(OJ RS Nos. 8/2000, 44/2000, 81/2000, 42/2002, 18/2004,
91/2005) setting the duty in points, the value of the point cur-
Insurance – What insurance will the parties effect and when does the insurance
risk pass to the purchaser?
Transfer of risk
rently being SIT 17. For example: it is necessary to pay an admin-
4.6.1.
istrative fee for an application to issue location information
Transfer of the ownership and the risk to the purchaser is effec-
(amount of the fee depending on the purpose (type) of location
tuated by the execution of the purchase agreement, or the swap
information); for an application to issue a certificate for (non)en-
or donation agreement, in the form and with the content
forcement of a municipality’s pre-emption right; for a building
required by the law.
permit (amount depending on the value of the building), for a use
Insurance
permit; for an extract from the electronic land register and for a
4.6.2.
copy of a cadastral plan (depending on the number of pages).
The risks which are covered by the insurance depend on the
respective policy.
Court fees for the land registry procedure are governed by the
Court Fees Act (OJ SRS, No. 30/1978, 36/1983, 46/1986,
15
Contacts
Contacts
Bank Austria Creditanstalt, Slovenia
Real Estate and Project Finance
Tanja Turk
Šmartinska 140, SI-1000 Ljubljana
tel.: +386 1 5876 808
CMS is the alliance of major independent European law firms
providing clients with a full range of legal and tax services based
on a thorough understanding of their business. Operating in 47
fax: +386 1 5876 665
e-mail: [email protected]
business centres around the world, CMS has over 575 partners,
more than 2,000 legal and tax advisers and a total complement
of over 3,800 staff.
Bank Austria Creditanstalt, Austria
Marjana Šnuderl law office is cooperating with CMS Bureau Fran-
Real Estate Finance, for cross border activities:
cis Lefebvre in CMS Reich-Rohrwig Hainz.
Teresa Dreo
Vordere Zollamtsstraße 13, A-1030 Wien
tel.: +43(0)5 05 05 55333
Please contact:
Marjana Šnuderl
Rimska 24, SI-1000 Ljubljana
fax: +43(0)5 05 05 55108
tel.: +368 1 426 93 54
fax: +368 1 425 15 30
or
Gabor Somogyi
Dr. Katarina Zajc
tel.: +43(0)5 05 05 55175
tel.: +386 1 251 15 08
fax: +43(0)5 05 05 57985
fax: +386 1 251 15 08
The following other countries have been featured in this series
• Austria
• Bulgaria
• Croatia
• Czech Republic
• Hungary
• Poland
• Romania
• Russia
• Serbia
• Slovakia
• Turkey
• Ukraine
All country brochures are available in two versions (English and the respective language of the country or in German only) and can be
downloaded from the BA-CA web site (www.ba-ca.com) under Corporate Customers – Financing – Real Estate.
16
Poslovne nepremičnine
v Sloveniji
Praktični vodnik po zakonih in predpisih
Poslovne nepremičnine v Sloveniji, april 2007
17
Kazalo
Vse informacije so v angleščini.............................................................................................................................................................................................3 – 16
Celovita ponudba nepremičninskih storitev ...........................................................................................................................................................................19
1. Lastninska pravica in druga upravičenja .........................................................................................................................................................................20
1.1. Stranke – kdo je lahko lastnik nepremičnine?.............................................................................................................................................................20
1.2. Lastnina – katere oblike lastništva obstajajo?.............................................................................................................................................................20
1.3. Najemna razmerja – glavne značilnosti? .....................................................................................................................................................................21
1.4. Odškodninski zahtevki – zahtevki zoper lastnika nepremičnine...............................................................................................................................21
2. Postopek prodaje nepremičnine.........................................................................................................................................................................................22
2.1. Postopek – kako potekajo posamezni koraki pri prodaji in nakupu nepremičnine? ..............................................................................................22
2.2. Druga pogosta določila pogodb – katere druge določbe navadno vsebuje pogodba o prodaji nepremičnine? ................................................23
2.3. Nepremičninski posredniki – kakšno vlogo ima nepremičninski posrednik? ..........................................................................................................23
2.4. Stavbe v gradnji – kakšno varstvo ima kupec? ...........................................................................................................................................................23
2.5. Postopek za registracijo in overitve nepremičnine – kaj so osnovne zahteve?......................................................................................................24
3. Dovoljenja, načrtovanje in okolje ......................................................................................................................................................................................26
3.1. Dovoljenja – kakšna dovoljenja so potrebna za uporabo in posest nepremičnin?.................................................................................................26
3.2. Urejanje prostora in prostorsko načrtovanje – kaj so osnovna načela? ...................................................................................................................26
3.3. Okolje – kaj so skupna okoljska vprašanja?.................................................................................................................................................................27
4. Financiranje, davki in zavarovanja.....................................................................................................................................................................................27
4.1. Financiranje – kako se financira prenos nepremičnine? ............................................................................................................................................27
4.2. Zavarovanje terjatev v povezavi z nepremičninami – kako je ustanovljena in zavarovana zastavna pravica na nepremičnino? ...................27
4.3. Davki – vrste in kdo jih plača.........................................................................................................................................................................................28
4.4. Takse – vrste in kdo jih plača.........................................................................................................................................................................................29
4.5. Pomoč in promocija – kakšne vrste promocijskih ukrepov za nakup ali razvoj na področju nepremičnin obstajajo? ......................................29
4.6. Zavarovanje – kakšno zavarovanje je omogočeno strankam in kdaj se tveganje prenese na kupca? ................................................................29
Kontakt ..........................................................................................................................................................................................................................................30
Your Gate to Central and Eastern Europe..................................................................................................................................................................................31
18
Celovita ponudba nepremičninskih storitev
Spoštovana podjetnica,
spoštovani podjetnik!
Bank Austria Creditanstalt v sklopu UniCredit Group predstavlja
Če imate dodatna vprašanja, vam bodo strokovnjaki za nepre-
stičišče poslovanja na vzhodnoevropskem tržišču. Svojim
mičnine iz našega središča za mednarodne stranke Real Estate
strankam lahko zato ponudimo največjo in najtesnejšo bančno
Finance oziroma njihovi sodelavci v poslovalnicah mreže
omrežje v Srednji in Vzhodni Evropi. V 17 državah tega območja
Bank Austria Creditanstalt z veseljem pomagali pri odločitvah.
imamo več kot 3000 podružnic. V njih deluje 65 tisoč zaposlenih,
ki skrbijo za skoraj 25 milijonov strank.
Želimo vam prijetno in zanimivo branje!
Bank Austria Creditanstalt vam kot vodilna banka na področju
financiranja nepremičnin v Avstriji ter Srednji in Vzhodni Evropi
ponuja obsežno ponudbo storitev na nepremičninskem področju:
od financiranja projektov in ocene vrednosti nepremičnin do
upravljanja portfelja. Poleg poslovne mreže, s katero BA-CA
pokriva celotno območje Avstrije, vam naši strokovnjaki
omogočajo dostop do vseh rastočih trgov držav Srednje, Vzhodne
Regina Prehofer
Reinhard Madlencnik
in Jugovzhodne Evrope.
Head of Corporates Division
Head of Real Estate
Ker vam želimo ponuditi popolno storitev za čezmejne nepremičninske posle in pregledno predstaviti ustrezne zakonske in
splošne pogoje v državah te regije, smo v sodelovanju z ugledno
evropsko odvetniško pisarno CMS Reich-Rohrwig Hainz za vas
pripravili to brošuro, ki jo redno posodabljamo z najnovejšimi
podatki. V brošuri so predstavljeni bistveni zakonski predpisi, ki
veljajo za nepremičninske transakcije, ter informacije o nakupu
lastnine in drugih povezanih temah.
19
Lastninska pravica in druga upravičenja
1. Lastninska pravica in druga upravičenja
1.1.
Stranke – kdo je lahko lastnik
nepremičnine?
1.2.1.
Stavbna pravica
V skladu s Stvarnopravnim zakonikom (Ur. l. RS, št. 87/2002) je
V skladu z določbami Ustave Republike Slovenije (Ur. l. RS, št.
lahko lastnik stavbe druga oseba, kot pa je lastnik zemljišča, na ka-
33/91, 42/97, 66/2000, 24/2003, 69/2004) in Stvarnopravnega
terem ta stavba stoji, če je na tem zemljišču ustanovljena stavbna
zakonika (Ur. l. RS, št. 87/2002), lahko država, občine, posamez-
pravica, kar je izjema od načela superficies solo cedit. Po zakonu je
niki in pravne osebe pridobijo lastninsko pravico in druge stvarne
trajanje stavbne pravice omejeno na največ 99 let. Ko stavbna
pravice (in rem) na nepremičninah.
pravica ugasne, preide lastništvo stavbe na lastnika zemljišča.
Omejene stvarne pravice (in rem) na nepremičninah v skladu s
Imetnik stavbne pravice ima v času trajanja stavbne pravice
slovensko zakonodajo so služnost, zastavna pravica, stvarno
pravico uporabljati in uživati zemljišče.
breme, zemljiški dolg in stavbna pravica. Nepremičnine države
in lokalnih skupnosti so delno v funkciji zasebne lastnine in
Lastnik zemljišča, na katerem je ustanovljena stavbna pravica, je
delno v funkciji javnega dobra.
upravičen do ustreznega nadomestila.
1.1.1.
Omejitve prometa z nepremičninami
(npr. lastništvo tujcev)
Zaradi obveze uskladitve slovenske zakonodaje s pravom Evropske
Za nastanek stavbne pravice se zahteva veljavna pogodba, iz katere izhajata obveznost ustanoviti stavbno pravico ter dovoljenje
in vpis v zemljiško knjigo.
skupnosti je bil 14. julija 1997 spremenjen 68. člen Ustave RS.
Ta sedaj dovoljuje pridobitev lastninske pravice tujcem na
1.2.2.
nepremičninah z dedovanjem ali z nakupom pod pogoji vzajem-
Stavbe, zgrajene na zemljišču,
ki je v lasti tretje osebe
nosti in pod pod drugimi pogoji, ki jih določa slovenska zakono-
Etažni lastnik je v Sloveniji je dovoljeno graditi na zemlji tretje osebe
daja in ratificirane mednarodne pogodbe. V skladu z Zakonom o
le, če je bila na takem zemljišču ustanovljena stavbna pravica.
ugotavljanju vzajemnosti (Ur. l. RS, št. 9/1999), se pogoj vza-
Etažna lastnina
jemnosti ugotovi v postopku za ugotavljanje vzajemnosti, na
1.2.3.
podlagi katerega je izdana odločba o obstoju vzajemnosti. Pri
V skladu s Stvarnopravnim zakonikom lastnik posameznega dela
dedovanju se vzajemnost domneva.
zgradbe in solastnik skupnih delov glede na delež, ki ga v celotni
zgradbi predstavlja njegov posamezni del. Vsi etažni lastniki morajo
Nakup nepremičnin s strani tujcev
med seboj skleniti pogodbo, ki ureja njihova medsebojna razmerja.
Po vstopu Slovenije v EU (1. maja 2004) lahko državljani EU in
Če ima nepremičnina več kot dva etažna lastnika in več kot osem
pravne osebe s sedežem v EU kupujejo nepremičnine brez
posameznih delov, morajo lastniki določiti upravnika. Poleg tega
omejitev.
morajo lastniki tudi prispevati v obvezni rezervni sklad, ki je na-
1.1.2.
menjen stroškom vzdrževanja in izboljševanja nepremičnine.
1.2.
Lastnina – katere oblike lastništva
obstajajo?
Lastnik posameznega dela zgradbe lahko z njim prosto razpolaga
Oblike lastništva v Sloveniji so:
in ga odtuji le skupaj s solastniškim delom na skupnih delih. Če
• etažna lastnina,
ima nepremičnina v etažni lastnini dva ali več etažnih lastnikov
• solastnina,
in nima več kot pet posameznih delov, imajo pri prodaji drugi
• skupna lastnina.
etažni lastniki predkupno pravico.
Vsak posamezni del zgradbe v etažni lastnini je v zemljiški knjigi
vpisan kot poseben vložek in predstavlja ločeno nepremičnino.
20
1.2.4.
„Solastnina“
Stvarnopravni zakonik pozna solastnino, pri kateri ima več oseb
krajši od 90 dni, zaradi zakonske kršitve ali razlogov, ki izhajajo iz
najemne pogodbe.
solastninsko pravico na nerazdeljeni stvari in je delež vsake
izmed njih določen v sorazmerju s celoto (idealni delež). Solast-
Najemnina za službena, tržna in namenska najemna stanovanja se
niki imajo pravico skupno upravljati nepremičnino v solastnini. Za
oblikuje prosto. Omejitev je oderuška najemnina, to je najemnina,
redno v zdrževanje je potrebno soglasje solastnikov, katerih idealni
ki za več kot 50 % presega povprečno tržno najemnino v občini.
deleži sestavljajo več kot polovico njene vrednosti, za druge
posle pa je potrebno soglasje vseh solastnikov. Pri prodaji imajo
60 % najemnine predstavlja davčno osnovo za odmero dohodnine.
solastniki predkupno pravico.
Lastnik stanovanja mora prijaviti oddajo stanovanja pri prisStvarnopravni zakonik določa, da ima več oseb na nerazdeljeni
tojnem davčnem organu in registrirati najemno pogodbo pri pris-
nepremičnini skupno lastnino, kadar njihovi deleži niso določeni.
tojni upravni enoti v 30 dneh od sklenitve najemne pogodbe.
V tem primeru se lahko lastništvo prenese le s soglasjem in
sodelovanjem vseh lastnikov. Enako lastniki skupno uporabljajo
Najemnik lahko odda del stanovanja v podnajem s sklenitvijo pod-
nepremičnino in solidarno odgovarjajo za obveznosti, ki nastanejo
najemne pogodbe, če se s tem pisno strinja lastnik stanovanja.
v zvezi s skupno nepremičnino.
Stanovanjski zakon določa, da sprememba lastnika stanovanja
Vsak skupni lastnik in solastnik ima vedno pravico zahtevati deli-
ne vpliva na obstoječa najemna razmerja. Vsakokratni pridobitelj
tev skupne lastnine, razen v neprimernem času.
lastninske pravice na stanovanju vstopi v pravni položaj najemodajalca. Najemnik pa lahko zaradi večje varnosti in publicitete
1.3.
Najemna razmerja – glavne značilnosti?
zahteva vpis najemnega razmerja v zemljiško knjigo.
To pravno področje urejajo trije zakoni:
• Obligacijski zakonik (Ur. l. RS, št. 83/2001);
Zakon o poslovnih stavbah in poslovnih prostorih ureja
• Zakon o poslovnih stavbah in poslovnih prostorih (Ur. l. RS, št.
oddajo/najem poslovnih stavb in prostorov.
18/74, 34/88, 32/2000, 102/2002);
• Stanovanjski zakon (SZ-1, Ur. l. RS, št. 69/2003, 18/2004).
Najemnik ima pravico uporabljati poslovne prostore le za namene, določene v pogodbi.
1.3.1.
Najem stanovanj/parcel
Obligacijski zakonik ureja najemno pogodbo na splošno in določa,
Najemna pogodba, sklenjena za nedoločen čas, preneha z odpo-
da se najemodajalec zavezuje, da bo najemniku izročil določeno
vedjo in potekom odpovednega roka, ki ne sme biti krajši od enega
stvar v rabo, ta pa se zavezuje, da mu bo za to plačeval določeno
leta. Pogodba o najemu poslovnih prostorov se odpoveduje sodno.
najemnino. Obveznost najemodajalca so tudi stroški vzdrževanja
in popravil med najemom. Obveznost najemnika je uporaba
Najemna pogodba, sklenjena za določen čas, preneha s pote-
nepremičnine v skladu z najemno pogodbo.
kom pogodbeno dogovorjenega časa.
Stanovanjski zakon ureja najemna razmerja, sklenjena za nepro-
1.4.
fitna stanovanja, tržna najemna stanovanja, službena najemna
stanovanja in namenska najemna stanovanja.
1.4.1.
Odškodninski zahtevki – zahtevki zoper
lastnika nepremičnine
Vračanje nacionaliziranega premoženja
Večina nacionaliziranega premoženja je že bila povrnjena zakoNajemna pogodba je lahko sklenjena za določen ali nedoločen čas.
nitim lastnikom na podlagi Zakona o denacionalizaciji (Ur. l. RS,
št. 271/1991-I, 31/1993, 49/1997, 87/1997, 65/1998, 67/1998,
Če ni dogovorjeno drugače, lahko najemnik odpove najemno po-
66/2000, dodatne odločbe s tega področja pa je izdalo tudi Us-
godbo, ne da bi za to navajal razloge, če o tem pisno obvesti
tavno sodišče). Slovenska vlada si je v okviru pridruževanja EU
lastnika, z 90-dnevnim rokom. Lastnik stanovanja pa lahko od-
prizadevala zaključiti vse zadeve, a tudi v letu 2005 vsi postopki
pove najemno pogodbo z odpovednim rokom, ki ne sme biti
še niso bili zaključeni.
21
Postopek prodaje nepremičnine
1.4.2.
Restitutio
je mogoče zahtevati eno leto po tem, ko je pogodbena stranka
Obligacijski zakonik določa, da mora na podlagi pogodbe, ki je
izvedela za razlog razveljavitve (relativni zastaralni rok), vendar
spoznana za nično ali neveljavno, vsaka stranka vrniti drugi
najpozneje v treh letih od sklenitve pogodbe (absolutni
stranki ves dobiček, pridobljen s pogodbo. Razveljavitev pogodbe
zastaralni rok).
2. Postopek prodaje nepremičnine
Postopek – kako potekajo posamezni koraki pri prodaji in nakupu nepremičnine?
Posamezni koraki pri prodaji in nakupu
nepremičnine
• Vpis v zemljiško knjigo na podlagi vloženega predloga za vpis,
• Pogodba, na podlagi katere se prenaša ali ustanavlja lastninska
mičnino, ki mora biti plačana v SIT, njena višina pa je lahko
2.1.
2.1.1.
pravica ali druga stvarna pravica na nepremičnini, mora biti
za katerega je treba plačati sodno takso.
Stranki v skladu z dogovorom določita višino kupnine za nepreizražena tudi v tuji valuti.
sklenjena v pisni obliki in vsebovati dovoljenje za vpis v zemljiško
knjigo. To dovoljenje je nedvoumna in brezpogojna izjava tistega,
Posebna pravila veljajo tudi za pridobitev lastninske pravice na
čigar pravica se prenaša, da dovoljuje vpis v zemljiško knjigo.
nepremičninah v postopkih izvršbe, stečaja in podobnih postop-
Podpis na zemljiškoknjižnem dovoljenju mora biti overjen.
• Lokacijska informacija, ki jo izda pristojni občinski upravni
organ na zahtevo prosilca proti plačilu upravne takse (njena
kih (Zakon o izvršbi in zavarovanju, Ur. l. RS, št. 51/98, 75/2002,
16/2004; Zakon o prisilni poravnavi, stečaju in likvidaciji (Ur. l.
RS, št. 67/93, 39/97, 52/99).
višina je odvisna od posamezne občine in namena, za katerega se lokacijska informacija izdaja).
Na podlagi Zakona o gospodarskih družbah (Ur. l. RS, št.
• Če ima občina predkupno pravico, je treba pridobiti tudi
30/1993, 29/1994, 82/1994, 20/1998, 32/1998, 37/1998,
potrdilo občine, da ta na nepremičnini ne uveljavlja predkup-
84/1998, 6/1999, 45/2001, 57/2004, 63/2004, 139/2004) se
ne pravice. Za potrdilo je treba plačati upravno takso.
nepremičnina lahko pridobi kot vplačilo stvarnega vložka v os-
• Za promet s kmetijskimi zemljišči, gozdovi in kmetijami mora
na podlagi Zakona o kmetijskih zemljiščih (Ur. l. RS, št.
novni kapital družbe. Vendar pa mora biti vsaj tretjina osnovnega
kapitala vplačana v denarju.
59/1996, 58/2002, 67/2002, 36/2003) pravni posel odobriti
upravna enota, na območju katere leži nepremičnina oziroma
V slovenskem pravu ne obstajajo obvezni predpisi, ki bi se na-
njen pretežni del.
našali na prepoved sklepanja pogodb v zvezi z nakupom ali na-
• Pri nakupu kmetijskega zemljišča, gozda ali kmetije lahko
jemom nepremičnin (in podobnih dokumentov) s strani zastop-
uveljavljajo predkupno pravico predkupni upravičenci v nas-
nikov družbe. Vendar pa se take omejitve lahko določijo z Aktom
lednjem vrstnem redu: 1. solastnik; 2. kmet, katerega
o ustanovitvi družbe. Prokurist ne more odsvajati ali obremenje-
zemljišče, ki ga ima v lasti, meji na zemljišče, ki je naprodaj;
vati nepremičnin brez posebnega pooblastila.
3. zakupnik zemljišča, ki je naprodaj; 4. drug kmet; 5. kmetijska organizacija ali samostojni podjetnik posameznik, ki
2.1.1.1.
Skrben pregled pred nakupom nepremičnine
zemljišče ali kmetijo potrebujeta za opravljanje kmetijske
Priporočljivo je, da kupec pred nakupom nepremičnine opravi
in/ali gospodarske dejavnosti; 6. Sklad kmetijskih zemljišč in
natančen in skrben pregled naslednjih dejstev:
gozdov Republike Slovenije.
• Preveriti mora obstoj nedvomljive, jasne, dokazljive in veljav-
• Plačilo davka (DDV ali davka na promet nepremičnin).
ne prodajalčeve lastninske pravice na nepremičnini, ki je vpi-
• Overovitev podpisa na zemljiškoknjižnem dovoljenju pri notarju.
sana v zemljiško knjigo. Da bi se kupec izognil razveljavitvi
22
pravnega posla, mora preveriti, da so bili prodajalčevi predniki
preveri zgodovino lastništva nepremičnine in ugotovi, ali so imeli
zakoniti nosilci pravnega naslova.
prodajalčevi pravni predniki zakonito in nedvomno lastninsko pra-
• Preveriti mora, da nepremičnina ni obremenjena s hipoteko,
vico.
stvarnim bremenom ali drugo omejitvijo lastninske pravice.
Hramba prodajne pogodne pri notarju
Slovensko pravo stvarne pravice po tem, ko so te vpisane v
2.2.3.
zemljiško knjigo, priznava nasproti vsem lastnikom, katerih
V slovenski praksi lahko notar hrani prodajno pogodbo. Listino o
lastninska pravica je v zemljiško knjigo vpisana pozneje.
prenosu nepremičnine notar izroči kupcu šele, ko kupec prinese
• Preveriti mora, da ni zaznambe tožbe, najemnega razmerja ali
zaznambe druge obligacijske pravice na nepremičnini v korist
dokazilo o plačilu ali drugo zavarovanje za plačilo kupnine (npr.
bančno garancijo).
tretje osebe.
• Preveriti je treba skladnost podatkov iz zemljiške knjige s po-
2.3.
datki iz zemljiškega katastra, saj kupcu v primeru neskladja
lahko grozi mejni spor.
Nepremičninski posredniki – kakšno
vlogo ima nepremičninski posrednik?
Nepremičninski posredniki delujejo le kot posredniki med kupcem
in prodajalcem Njihove pravice in obveznosti urejata Obligacijski
Druga pogosta določila pogodb – katere
druge določbe navadno vsebuje pogodba
o prodaji nepremičnine?
zakonik (Ur. l. RS, št. 83/2001) in Zakon o nepremičninskem po-
Prenos lastninske pravice na nepremičnini in omejenih stvarnih pra-
Tako kupec kot prodajalec lahko naročita storitev posredovanja
vic je lahko v obliki prodajne pogodbe, menjalne in darilne pogodbe
nepremičninskega posrednika. S posredniško pogodbo se pos-
ter drugih pogodb, ki pa se v praksi manj pogosto uporabljajo.
rednik zavezuje, da si bo prizadeval najti in spraviti v stik z na-
2.2.
sredovanju (Ur. l. RS, št. 42/2003).
ročiteljem osebo, ki se bo z njim pogajala za sklenitev določene
2.2.1.
Oblika pogodbe
(„intabulacijska klavzula“)
pogodbe, naročitelj pa se zavezuje, da mu bo za to dal določeno
plačilo, če bo pogodba sklenjena. Najvišje dovoljeno plačilo za
Za veljavnost pogodbe o prodaji nepremičnine je obvezna pisna ob-
posredovanje sme znašati 4 % od pogodbene cene, vendar v
lika. Poleg tega mora prodajna pogodba vsebovati zemljiškoknjižno
praksi nepremičninski posredniki razdelijo plačilo provizije tako,
dovoljenje (imenovano tudi „intabulacijska klavzula“).
da odpade plačilo pol na kupca in pol na prodajalca in drugih
okoliščinah, povezanih s prenosom.
2.2.2.
Notarske listine
Notarske listine so javne listine, ki dokazujejo obstoj določenih
Nepremičninski posrednik mora naročitelja pri prometu z nepre-
pravic in dejstev, npr. lastninske pravice, stvarne pravice. Notarske
mičninami na primeren način seznaniti o vseh okoliščinah, po-
listine so javne listine, če so sestavljene v skladu z določbami
membnih za sklenitev pogodbe ter tveganjih.
Zakona o notariatu (Ur. l. RS, št. 13/1994, 48/1994, 82/1994,
73/2004, 98/2005).
2.4.
Za nekatere transakcije mora biti pogodba v obliki notarskega
2.4.1.
zapisa, vendar mora biti pri prodajni pogodbi nepremičnine overjen samo podpis prodajalca.
Stavbe v gradnji –
kakšno varstvo ima kupec?
Določbe o varstvu kupcev stavb, stanovanj
ali poslovnih prostorov, ki bodo zgrajeni
ali prenovljeni
Na podlagi Zakona o graditvi objektov (ZGO-1, Ur. l. RS, št.
Listino, ki vsebuje zemljiškoknjižno dovoljenje, in razlog za prido-
110/2002, 58/2003) mora investitor še pred začetkom pripravljal-
bitev lastninske ali druge stvarne pravice na nepremičnini, sme
nih del na gradbišču zagotoviti gradbeni nadzor. Gradbeni nadzor
notar potrditi samo, če jo sestavi notar ali odvetnik.
opravi pooblaščeni nadzornik, ki ga imenuje investitor; lahko je
projektant ali izvajalec, ki ne izvaja gradnje na istem objektu.
Treba je poudariti, da so notarske listine samo dokaz o obstoju določenih pravic (domnevo resničnosti je mogoče ovreči le v sod-
Investitor, projektant, ki je izdelal projektno dokumentacijo, izva-
nem postopku), in se z njimi ne ustanavljajo in pridobivajo nove
jalec gradnje, nadzornik nad gradnjo in revizor projektne doku-
pravice. Zato je vedno pomembno, da pridobitelj pravic vestno
mentacije odgovarjajo za neposredno škodo, ki nastane tretjim
23
Postopek prodaje nepremičnine
osebam ter izvira iz njihovega dela in/ali njihovih pogodbenih
Lastninska pravica in druge pravice na nepremičnini se vpisujejo
obveznosti. Pred začetkom opravljanja dejavnosti morajo zavaro-
v zemljiško knjigo, ki jo ureja Zakon o zemljiški knjigi (Ur. l. RS,
vati in imeti ves čas svojega poslovanja zavarovano svojo odgo-
št. 58/2003). To je javna knjiga, zasnovana na zbirki listin, ki
vornost za škodo, ki bi utegnila nastati investitorjem in tretjim
dokazujejo v njej vpisana dejstva in pravice. Vpis lastninske in
osebam v zvezi z opravljanjem njihove dejavnosti.
drugih pravic na nepremičnini v korist določene osebe je mogoč,
če to izhaja iz listine, ki je podlaga za njen vpis, in ta listina
Z ZGO-1 je predviden inšpekcijski nadzor gradbenega inšpektorja,
vsebuje nedvoumno zemljiškoknjižno dovoljenje. Za vpis v
ki je med drugim pristojen tudi za nadzor, ali se gradnja izvaja
zemljiško knjigo je treba priložiti potrdilo o plačilu davka na
skladno z izdanim gradbenim dovoljenjem ter ali se objekti gra-
promet nepremičnin ali DDV.
dijo ustrezno in v skladu z zahtevami ZGO-1.
2.5.1.
Formalne zahteve
Vpis v zemljiško knjigo
SZ-1 vsebuje določbe o varovanju kupcev, kadar investitor začne
2.5.1.1.
prodajati posamezne dele večstanovanjske stavbe že pred nje-
Postopek za vpis v zemljiško knjigo se začne:
nim dokončanjem in je bilo dogovorjeno, da mora kupec plačati
• na predlog osebe, ki ima interes, da se opravi vpis v zemljiško
več kot 10 % celotne kupnine.
knjigo;
• po uradni dolžnosti v primerih, določenih z zakonom.
Obligacijski zakonik v posebnem delu vsebuje določbe, ki se
nanašajo na gradbeno pogodbo. Nabolj zaščiten je investitor, ker
Zemljiškoknjižni predlog vsebuje:
mu je omogočen stalen nadzor nad deli ter kontrola nad količino in
• navedbo sodišča;
kakovostjo uporabljenega materiala. Investitor mora podati pisno
• podatke o predlagatelju;
soglasje v primeru odmika od pogodbenih del; pravica do odstopa
• oznako nepremičnine in podrobnosti predlaganega vpisa;
od pogodbe je izrecno predvidena v več primerih itd.
• navedbo listin, ki so podlaga za zahtevani vpis;
• zahtevek za vpis z navedbo identifikacijske številke nepre-
Izvajalec in projektant odgovarjata pridobitelju gradnje za morebitne
napake v zvezi s stabilnostjo gradnje če se take napake pokažejo
mičnine, za katero naj se vpis opravi, ter podrobnosti predlaganega vpisa;
v desetih letih od izročitve in prevzema del.
• podpis predlagatelja.
Zakon o varstvu kupcev stanovanj in enostanovanjskih stavb
K predlogu je treba predložiti:
(Ur. l. R, št. 18/2004) vsebuje določbe o varstvu potrošnikov pri
• listine, ki dokazujejo dejstva in pravice, predlagane za vpis;
nakupu stanovanj, npr. določbe o odgovornosti prodajalca za
• pooblastilo, če je predlog vložen po pooblaščencu;
skrite napake, o zagotovitvi pogojev za vknjižbo lastninske pravice
• dokazilo o plačilu davka na promet nepremičnin ali DDV.
v korist kupca, o bančni garanciji itd.
Predlog se vloži na okrajno sodišče, na območju katerega leži
2.5.
Postopek za registracijo in overitve
nepremičnine – kaj so osnovne zahteve?
nepremičnina, na katero se vpis nanaša.
Jezik
Zemljiški kataster in kataster stavb sta temeljni evidenci podatkov o
2.5.1.2.
zemljiščih in stavbah ter v povezavi z zemljiško knjigo predstavljata
Postopek poteka v slovenskem jeziku, za listine v tujem jeziku se
celotno evidenco nepremičnin v Republiki Sloveniji. Ureja ju Zakon
zahteva overjen prevod.
o evidentiranju nepremičnin, državne meje in prostorskih enot
Splošno o zemljiški knjigi
(Ur. l. RS, št. 52/2000). Zemljiški kataster je popis vseh zemljišč v
2.5.1.3.
Republiki Sloveniji; razdeljena so na katastrske občine in parcele.
V Sloveniji obstaja poenotena in centralizirana zemljiška knjiga,
Kataster stavb pa evidentira vse stavbe in dele stavb v Republiki
ki jo v elektronski obliki vodi Vrhovno sodišče Republike Slovenije.
Sloveniji. Na podlagi elaborata, ki ga sestavi pooblaščeni geodet,
Vendar predvsem nepremičnine v etažni lastnini niso v celoti
je nepremičnino mogoče vpisati v kataster stavb.
evidentirane,
prav
tako
pa
še
niso
vsi
ročno
vodeni
zemljiškoknjižni vložki usklajeni z elektronsko zemljiško knjigo.
24
Temeljna načela:
neposredne izvršljivosti notarskega zapisa, stečaja, prepovedi
• Načelo javnosti: Vsi vpisi v zemljiški knjigi so javno dostopni.
odtujitve in obremenitve, izrednega pravnega sredstva, javnega
• Načelo vpisa: od trenutka, ko je določena pravica ali dejstvo
dobra, razlastitvenega postopka, nadhipoteke.
vpisano v zemljiško knjigo, se šteje, da je vsakomur znano.
• Načelo zaupanja v zemljiško knjigo: Kdor v pravnem prometu
pošteno ravna in se zanese na podatke iz zemljiške knjige,
zaradi tega ne sme trpeti škodljivih posledic.
• Načelo vrstnega reda: Zemljiškoknjižno sodišče odloča o vpisih
po vrstnem redu, v katerem je sodišče prejelo predlog za vpis.
Poočitev je pomožni vpis, s katerim se lahko:
• vpiše sprememba podatka glede nepremičnine oziroma imetnika
pravice na nepremičnini, ki se vpisuje v zemljiško knjigo, kadar
zemljiška knjiga ni glavni register za ta podatek, ali
• označijo povezave med posameznimi vpisi v zemljiški knjigi.
Posebne lastnosti zemljiške knjige
Zemljiškoknjižni vložek je sestavljen iz treh listov:
2.5.1.4.
• list A vsebuje opis nepremičnine;
Maksimalna ali kreditna hipoteka se vpiše z označbo, da gre za
• list B vsebuje imetnika lastninske pravice na nepremičnini;
maksimalno hipoteko. Vpiše se tudi podatek o najvišjem znesku,
• list C vsebuje omejene stvarne pravice in druge pravice, do-
do katerega za zavarovanje jamči nepremičnina. Maksimalna
ločene z zakonom.
hipoteka se uporabi, ko višina bodočih in pogojnih terjatev ni
znana. ter se določi najvišji znesek, do katerega so terjatve
Vse listine, ki so bile podlaga za vpis, sestavljajo zbirko listin, za
zavarovane.
katero velja načelo javnosti.
O skupni ali simultani hipoteki govorimo, ko je mogoče obstoječo
V zemljiški knjigi so možne štiri vrste vpisov: vknjižba,
terjatev zavarovati s hipoteko na več nepremičninah. To se v
predznamba, zaznamba in poočitev.
praksi zgodi takrat, ko vrednost ene nepremičnine ne daje
ustreznega realnega jamstva za poplačilo terjatve.
Vknjižba je glavni vpis, s katerim se doseže oziroma izkaže pridobitev oziroma prenehanje neke pravice.
Zemljiški dolg se vknjiži na podlagi enostranskega pravnega
posla lastnika o ustanovitvi zemljiškega dolga ali na podlagi
Predznamba je glavni vpis, s katerim se doseže oziroma izkaže
enostranskega pravnega posla hipotekarnega upnika o spre-
pridobitev oziroma prenehanje pravice, ki se vpisuje v zemljiško
membi hipoteke v zemljiški dolg. Sodišče, ki vodi zemljiško knji-
knjigo, in ki učinkuje, če je predznamba upravičena. Predznamba
go glede obremenjene nepremičnine, ustanovitelju izstavi
pravice se opraviči tako, da se predlaga vknjižba te pravice. Rok
zemljiško pismo, ki predstavlja izvršilni naslov za zemljiški dolg.
za opravičitev predznambe je določen glede na predlagano
Zemljiško pismo je prenosljiv vrednostni dokument, s katerim se
pravico za predznambo.
prenaša zemljiški dolg.
Zaznamba je glavni vpis, s katerim se opravi vpis oziroma izbris
pravnih dejstev, za katere zakon določa, da se vpisujejo v
zemljiško knjigo. Poznamo zaznambo osebnih stanj, vrstnega
reda, odpoklica terjatve, hipotekarne tožbe, spora, izvršbe,
25
Dovoljenja, načrtovanje in okolje
3. Dovoljenja, načrtovanje in okolje
3.1.
Dovoljenja – kakšna dovoljenja so
potrebna za uporabo in posest
nepremičnin?
Gradnja novega objekta, rekonstrukcija, nadomestna gradnja in
odstranitev objekta se lahko začnejo na podlagi pravnomočnega
gradbenega dovoljenja.
Gradnjo objektov urejata dva temeljna zakona:
• Zakon o urejanju prostora (ZUreP-1, Ur. l. RS, št. 110/2002,
Gradbeno dovoljenje preneha veljati, če investitor ne začne
41/2004, 45/2004, 47/2004), ki določa, kaj in kje se lahko
graditi:
gradi, ter razlastitev v javnem interesu.
• v primeru zahtevnega objekta: v treh letih po njegovi pravno-
• Zakon o graditvi objektov (ZGO-1).
močnosti;
• v primeru manj zahtevnega objekta: v dveh letih po njegovi
ZUreP-1 ureja tri kategorije prostorskih aktov, ki so pripravljeni na
državni in tudi lokalni ravni in v skladu s katerimi mora biti
opravljen vsak konkreten poseg v prostor:
pravnomočnosti;
• v primeru spremembe namembnosti in enostavnega objekta:
v enem letu po njegovi pravnomočnosti.
• Strategija prostorskega razvoja Slovenije in Strategija prostorskega razvoja občine;
Pristojni upravni organ lahko na zahtevo investitorja podaljša
• Prostorski red Slovenije in Prostorski red občine;
veljavnost takega dovoljenja, vendar največ dvakrat in skupaj
• Državni in Občinski lokacijski načrt.
največ za dve leti.
3.1.1.
Postopek pred pristojnimi javnimi organi
glede pridobitve gradbenega dovoljenja
in drugih potrebnih dokumentov
Pogoj za začetek gradnje objekta je uporabno dovoljenje, ki se
izda po uspešno opravljenem tehničnem pregledu.
Prispevki in takse
Uporabo zemljišča dovoli pristojna upravna enota, na območju
3.1.2.
katere se bo gradilo, z gradbenim dovoljenjem, ki mora biti v
Treba je plačati upravno takso za izdajo gradbenega dovoljenja, ki
skladu z zgoraj naštetimi akti.
je odmerjena v skladu z Zakonom o upravnih taksah (Ur. l. RS, št.
8/2000, 44/2000, 81/2000, 42/2002, 18/2004, 91/2005), in ko-
Vendar pa ni treba pridobiti gradbenega dovoljenja za enostavni
munalni prispevek, odmerjen v skladu z Zakonom o stavbnih
objekt, če investitor pred začetkom gradnje pridobi lokacijsko in-
zemljiščih (Ur. l. RS, št. 44/1997, 67/2002).
formacijo, če je njegova velikost, način gradnje in rabe ter odmik
od meje sosednjih zemljišč v skladu z veljavnimi predpisi.
Upravne takse in drugi prispevki so odvisni od vrste gradnje, objekta in zemljišča.
Investitor mora v zahtevi za izdajo gradbenega dovoljenja navesti
podatke o parcelni številiki in katastrski občini zemljišča ter po-
3.2.
datke o vrsti objekta. Zahtevi mora priložiti:
Urejanje prostora in prostorsko
načrtovanje – kaj so osnovna načela?
• projekt za pridobitev gradbenega dovoljenja,
V skladu z ZUreP-1 se prostorske ureditve določajo in načrtujejo z
• druge listine, če poseben zakon tako zahteva zaradi zagotovitve
državnimi in občinskimi prostorskimi akti.
posebnega varstva v javnem interesu (npr. obveznost poročila
o vplivih na okolje po Zakonu o varstvu okolja).
3.2.1.
Kategorizacija zemljišč
Zemljišča v Republiki Sloveniji se na podlagi različnih zakonov
Gradbeno dovoljenje se izda za celoten objekt ali pa za njegov
samostojni del.
26
delijo na: kmetijska zemljišča, gozd, stavbna zemljišča, idr.
3.2.2.
Občinski lokacijski načrt
spremljanja, ekonomske in finančne instrumente varstva okolja,
Z občinskim lokacijskim načrtom se določijo lokacijski pogoji za
javne službe varstva okolja in druga z varstvom okolja povezana
pripravo projektov za pridobitev gradbenega dovoljenja, z upošte-
vprašanja.
vanjem namena, lege, funkcije, velikosti in oblikovanja objektov.
ZVO-1 za objekte z negativnimi vplivi na okolje predpisuje, da
3.3.
Okolje – kaj so skupna okoljska
vprašanja?
mora investitor analizo o vplivih na okolje in pridobiti okoljevarstveno soglasje, ki ga izda minister za okolje in prostor.
Zakon o varstvu okolja (ZVO-1, Ur. l. RS, št. 41/2004) določa temeljna načela varstva okolja, ukrepe varstva okolja, ukrepe
4. Financiranje, davki in zavarovanja
4.1.
Financiranje – kako se financira prenos
nepremičnine?
Posojila za nepremičnine, ki jih ponujajo različne banke pod raz-
• zemljiškoknjižno označbo nepremičnine, na kateri se ustanavlja hipoteka;
• višino in zapadlost zavarovane terjatve.
ličnimi pogoji, so eden izmed glavnih virov financiranja nakupa
nepremičnin v Republiki Sloveniji.
Pravni posel o ustanovitvi hipoteke je lahko sklenjen v obliki neposredno izvršljivega notarskega zapisa. Neposredna izvršljivost
4.1.1.
Hipotekarne obveznice
notarskega zapisa se zaznamuje v zemljiški knjigi in učinkuje
Hipotekarna obveznica v Sloveniji še ni veljaven vrednostni
tudi proti vsakemu poznejšemu pridobitelju lastninske pravice na
papir, saj je Zakon o hipotekarni in komunalni obveznici še v fazi
zastavljeni nepremičnini.
sprejemanja v Državnem zboru RS.
Zakonita hipoteka nastane v trenutku, ko so izpolnjeni pogoji,
4.2.
4.2.1.
Zavarovanje terjatev v povezavi z nepremičninami – kako je ustanovljena in zavarovana zastavna pravica na nepremičnino?
Hipoteka
predpisani z zakonom.
Hipoteka nastane na podlagi sodne odločbe z vpisom v
zemljiško knjigo.
Hipoteka je zastavna pravica na nepremičninah. Nastane lahko
na podlagi pravnega posla, zakona ali odločbe sodišča.
Na isti nepremičnini se lahko ustanovi več hipotek. Upniki se poplačajo po vrsti, kakor so vpisani v zemljiško knjigo.
4.2.2.
Vrste hipotek
Za pridobitev veljavne hipoteke na podlagi pravnega posla se
S prenosom zavarovane terjatve se prenese tudi hipoteka, če ni
zahteva vpis v zemljiško knjigo. Vpis, ki temelji na zahtevku,
dogovorjeno drugače. Prenos hipoteke učinkuje šele z vpisom v
med drugim, vsebuje:
zemljiško knjigo.
• označbo hipotekarnega upnika in dolžnika zavarovane terjatve
ter zastavitelja, če ta hkrati ni dolžnik zavarovane terjatve;
• pravno podlago;
Če dolžnik v roku ne plača terjatve, lahko upnik s tožbo zahteva,
da se zastavljena nepremičnina proda.
27
Financiranje, davki in zavarovanj
Hipoteka preneha z izbrisom iz zemljiške knjige, v katero je vpi-
plačati davek na dediščino in darila (Zakon o davkih občanov, Ur. l.
sana. Izbris hipoteke se lahko zahteva:
SRS, št. 36/88, Ur. l. RS, št. 48/90, 7/93).
• če dolžnik plača terjatev;
Dohodnina
• če terjatev preneha;
4.3.2.
• če se hipotekarni upnik odreče hipoteki;
Dohodnino ureja Zakon o dohodnini (Ur. l. RS, št. 54/2004,
• če je ista oseba postala lastnik nepremičnine in imetnik hipo-
80/2004, 139/2004, 53/2005, 115/2005). Predmet obdavčitve
teke na tej nepremičnini;
so vsi dohodki fizičnih oseb. Dohodki so obdavčeni različno glede
• če hipoteka s potekom časa ugasne;
na to, v kateri davčni razred spadajo (dohodninska lestvica). Do-
• če se zastavljena nepremičnina proda za poplačilo zavarovane
hodnina se plača glede na uvrstitev v enega izmed petih dohod-
terjatve.
ninskih razredov na dohodninski lestvici (npr. če znaša neto letna
davčna osnova za leto 2005 nad 10.330.000 SIT – pribl. 43.117
Hipoteka ugasne po poteku desetih let od dneva dospelosti
EUR, spadajo dohodki v zadnji, peti dohodninski razred, in so ob-
zavarovane terjatve.
davčeni s 50-odstotno davčno stopnjo).
Nadhipoteka je zastavna pravica na terjatvi, zavarovani s hipote-
Odsvojitev nepremičnine se všteva v dohodnino kot dobiček iz
ko. Hipotekarni upnik lahko ustanovi nadhipoteko v korist tretje
kapitala, če je bila odsvojena pred potekom desetih let od
osebe brez soglasja zastavitelja.
dneva, ko je bila nepremičnina pridobljena.
4.2.3.
Pravna narava zavarovanj v primeru
insolventnosti
Dohodnina se ne plača od dobička iz kapitala, doseženega pri
odsvojitvi stanovanja ali stanovanjske hiše (z največ dvema sta-
V primeru uvedbe stečajnega postopka ima zastavni (hipotekarni)
novanjema s pripadajočim zemljiščem), v kateri je imel zaveza-
upnik pravico do posebnega poplačila iz dolžnikovega premoženja
nec prijavljeno stalno prebivališče in je tam dejansko prebival
v skladu z Zakonom o prisilni poravnavi, stečaju in likvidaciji, kar
vsaj zadnja tri leta pred odsvojitvijo.
pomeni, da ima prednost tudi pred privilegiranimi upniki, saj se
njegovo poplačilo izvrši iz posebne razdelitvene mase, ki obsega
Davčna osnova od dobička iz kapitala je razlika med vrednostjo
kupnino za unovčeno dolžnikovo premoženje, zmanjšano le za
kapitala ob odsvojitvi in vrednostjo kapitala ob pridobitvi.
stroške stečajnega postopka. Šele ko so ločitveni upniki poplačani,
se preostalo premoženje prenese v splošno stečajno maso.
4.3.3.
Davek na dodano vrednost
Davek na dodano vrednost ureja Zakon o davku na dodano
4.3.
4.3.1.
Davki – vrste in kdo jih plača
Davek na promet nepremičnin
vrednost (Ur. l. RS, št. 108/05).
Davek na promet nepremičnin ureja Zakon o davku na promet
Davčni zavezanec za DDV je vsaka oseba, ki kjer koli neodvisno (sa-
nepremičnin (Ur. l. RS, št. 57/99, 67/02) in se plača pri vsakem
mostojno) opravlja katero koli dejavnost. Osebe se morajo registri-
odplačnem prenosu lastninske pravice na nepremičnini, tudi pri
rati kot zavezanci, če njihov promet v zadnjem letu presega ali bo
zamenjavi ene nepremičnine za drugo nepremičnino. Zavezanec
verjetno presegel določeno višino (npr. 5.000.000 SIT za leto 2005).
za plačilo davka na promet nepremičnin je vedno prodajalec
nepremičnine.
Od prometa objektov in zemljišč, na katerih so ti postavljeni, ki
je opravljen pred prvo vselitvijo oziroma uporabo, ali če je pro-
Davek na promet nepremičnin se plačuje v višini 2 % od pro-
met opravljen, preden potečeta dve leti od začetka prve uporabe
dajne cene nepremičnine.
oziroma prve vselitve, je treba obračunati in plačati DDV.
Za prenos nepremičnin, od katerega bi bilo treba plačati davek na
Ne glede na to pa se davčni zavezanec lahko dogovori s kupcem
promet nepremičnin, se ne šteje prenos lastninske pravice na ne-
nepremičnine (tudi davčnim zavezancem), da bo obračunal DDV
premičninah, od katerega je bil plačan davek na dodano vrednost.
po predpisani stopnji.
Prav tako davka ni treba plačati v primeru prenosa nepremičnine
na podlagi darilne pogodbe, vendar pa je v tem primeru obvezno
28
Stopnja davka je odvisna od vrste objekta, ki je predmet prometa.
Davek od premoženja je urejen v Zakonu o davkih občanov in ga
no dovoljenje; za redni izpisek iz elektronske zemljiške knjige in
plačujejo fizične osebe (lastniki ali upravičenci ki posedujejo
za kopijo katastrskega načrta (odvisno od števila listov).
stavbe, dele stavb, stanovanja in garaže ter prostore za počitek
oziroma rekreacijo.
Sodne takse za zemljiškoknjižni postopek ureja Zakon o sodnih
taksah (Ur. l. SRS, št. 30/1978, 36/1983, 46/1986, 34/1988,
Osnova za davek od premoženja je vrednost stavbe oziroma pro-
1/1990, Ur. l. RS, št. 48/1990, 14/1991, 38/1996, 20/1998,
stora za počitek oziroma rekreacijo.
99/2002), ki določa takso v točkah in vrednost točke 19 SIT. Tako
je treba za zaznambo plačati takso 100 točk – 1.900 SIT (pribl.
Osnova za davek od premoženja na posest stavb se zniža za
8 EUR). Za vknjižbo ali predznambo lastninske pravice se plača
znesek, ki ustreza vrednosti 160 m2 stanovanjske površine, če je
takso v višini 0,5 % od vrednosti nepremičnine, vendar ne več
lastnik ali njegov ožji družinski član oziroma upravičenec v letu
kot 1.000 točk – 19.000 SIT (pribl. 80 EUR). Za vknjižbo ali
pred letom, za katero se davek odmerja, stalno bival v stano-
predznambo drugih pravic, ki se vpisujejo v zemljiško knjigo, se
vanjskih prostorih.
plača taksa 500 točk – 9.500 SIT (pribl. 40 EUR). Zakon določa
tudi izjeme od plačila takse.
Stopnja davka od premoženja je odvisna od vrednosti premoženja.
4.4.2.
Notarske takse
Davka od premoženja na posest stavb so začasno oproščeni prvi
Notarska pristojbina se na podlagi Notarske tarife (Ur. l. RS, št.
lastniki novih stanovanjskih hiš oziroma stanovanj in garaž, in
37/2001, 2/2002, 71/2003, 84/2005) za overitev podpisa na
sicer za dobo 10 let. Oprostitev se prizna tudi za popravljene in
pogodbi o prenosu lastninske pravice na nepremičnini odmeri
obnovljene stanovanjske hiše oziroma stanovanja in garaže, če se
glede na vrednost nepremičnine.
je zaradi popravila ali obnove vrednost povečala za več kot 50 %.
Tudi pristojbina za sestavo notarske listine je odvisna od vredGeodetska uprava Republike Slovenije naj bi podatke o nepre-
nosti predmeta.
mičninah, ki se bodo vnesli v register nepremičnin, zbrala do
konca leta 2006. Na podlagi tega registra se bo uvedel davek na
4.5.
nepremičnine, ki naj bi ga začeli plačevati leta 2007. Davek na
nepremičnine bo nadomestil davek na posest stavb, določen v
Pomoč in promocija – kakšne vrste promocijskih ukrepov za nakup ali razvoj na
področju nepremičnin obstajajo?
Zakonu o davkih občanov, in nadomestilo za uporabo stavbnega
Zakon o nacionalni varčevalni shemi omogoča državljanom
zemljišča, ki je določeno v Zakonu o stavbnih zemljiščih.
ugodno dolgoročno varčevanje s pravico do nizkih obrestnih in
dolgoročnih bančnih stanovanjskih posojil.
4.3.4.
Davčni odtegljaji
To področje urejajo ratificirani sporazumi o izogibanju dvojnega
4.5.1.
obdavčevanja.
Posojila in razvojni ukrepi
na stanovanjskem področju
Stanovanjski zakon ureja najem neprofitnih stanovanj.
Postopkovna vprašanja ureja novi Zakon o davčnem postopku
(Ur. l. RS, št. 54/04).
4.4.
4.4.1.
Takse – vrste in kdo jih plača
Takse v zvezi z registracijo
4.6.
4.6.1.
Zavarovanje – kakšno zavarovanje je
omogočeno strankam in kdaj se tveganje
prenese na kupca?
Prenos tveganja
Upravne takse ureja Zakon o upravnih taksah (Ur. l. RS, št. 8/2000,
Prenos lastništva oziroma tveganja na kupca se izvrši s sklenitvijo
44/2000, 81/2000, 42/2002, 18/2004, 91/2005), ki določa takso
kupoprodajne pogodbe oziroma menjalne ali darilne pogodbe v
v točkah in vrednost točke 17 SIT. Tako je npr. treba plačati takso
obliki in z vsebino, kot jo določa zakon.
za vlogo za izdajo lokacijske informacije (njena višina je odvisna
Zavarovanje
od namena (vrste) lokacijske informacije); za vlogo za izdajo
4.6.2.
potrdila o (ne)uveljavljanju predkupne pravice občine; za gradbe-
Tveganja, ki jih krije zavarovanje, so odvisna od posamezne police.
no dovoljenje (taksa je odvisna od vrednosti objekta); za uporab-
29
Kontakt
Kontakt
Bank Austria Creditanstalt, Sloveniji
Nepremičninsko in projektno financiranje
Tanja Turk
Šmartinska 140, SI-1000 Ljubljana
tel.: +386 1 5876 808
CSM je zveza vodilnih neodvisnih evropskih pravnih pisarn, ki
strankam zagotavlja celovito izbiro pravnih in davčnih storitev, ki
temeljijo na poznavanju njihovega poslovanja. CMS deluje po
faks:+386 1 5876 665
celem svetu v 47 poslovnih centrih. Ima več kot 575 partnerjev,
več kot 2000 pravnih in davčnih svetovalcev in skupaj več kot
3800 zaposlenih.
Bank Austria Creditanstalt, Avstrija
Real Estate Finance, for cross border activities:
Odvetniška pisarna Marjane Šnuderl sodeluje s CMS Bureau Francis
Lefebvre in CMS Reich-Rohrwig Hainz.
Teresa Dreo
Kontakti:
tel.: +43(0)5 05 05 55333
Marjana Šnuderl
faks:+43(0)5 05 05 55108
tel.: +368 1 426 93 54
faks:+368 1 425 15 30
ali
Gabor Somogyi
Vordere Zollamtsstraße 13, A-1030 Vienna
tel.: +43(0)5 05 05 55175
Dr. Katarina Zajc
tel.: +386 1 251 15 08
faks: +43(0)5 05 05 57985
faks:+386 1 251 15 08
Brošura je bila izdana tudi za naslednje države:
• Avstrija
• Bolgarija
• Češka
• Hrvaška
• Madžarska
• Poljska
• Romunija
• Rusija
• Slovaška
• Srbija
• Turčija
• Ukrajina
Brošuro za posamezno državo v angleščini/nacionalnem jeziku oziroma nemščini lahko dobite na domači strani BA-CA
(www.ba-ca.com). Kliknite „Corporate Customers“ – „Financing“ – „Real Estate“.
30
Your gate to Central and Eastern Europe.
NERL Group
Nagatinsky Office Building
Long Term Financing
Office Center
Moscow/Russia
Lender: Bank Austria Creditanstalt AG
and International Moscow Bank PLC
Raiffeisen Evolution via
joint venture with
Meshulam Levinstein d.o.o.
Europe Business Center
Development Financing
Office Center
Belgrade/Serbia
and HVB Bank Serbia and Montenegro
A.D.
Equest
Moldova Mall
Portfolio Financing
Retail Center Portfolio
Iasi/Romania
and HVB Tiriac Bank
Heitman
International
Enterprise Office Buildings
Long Term Financing
2 Office Centers
Sofia/Bulgaria
FIM Group
FIM Business Centre &
FIM Logistics Complex
Long Term Portfolio Financing
Kiev/Ukraine
Lenders: Bank Austria Creditanstalt AG
and JSCB HVB Bank Ukraine
Office Campus Gasometer
Development Financing
Office Center
Vienna/Austria
Contact:
International Real Estate Finance
Vordere Zollamtsstraße 13, 1030 Vienna
Gabor Somogyi
Tel.: +43 (0)5 05 05-55175, e-mail: [email protected]
Teresa Dreo
Tel.: +43 (0)5 05 05-55333, e-mail: [email protected]
www.ba-ca.com
31
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*
*) new brand from June 2007

Real Facts - Bank Austria

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