On 13 May 2022, the Official Gazette of the Republic of Slovenia (no. 68/22) published a decree which amended the Decree on Fire Fee (FBT). The decree came into force on the fifteenth day following its publication and its rules are effective from 1 October 2022.
The decree increased the rate of the FBT from 5% to 9%. The increased FBT rate is payable on the insurance premium paid by the policyholder to the insurance company on fire insurance policies on or after 1 October 2022.
Other rules were not affected. As such the rule regarding the reduction of the premium to 20% remained the same. This reduction applies to insurance policies where the risk of fire is also covered by the insurance premium. Policies where the reduction can be applied include, but are not limited to earthquake insurance, construction insurance, assembly insurance, housing insurance, insurance of nuclear hazards, film production, computers, goods in cold stores, mines, crops and fruits.
Learn more about Fire Brigade Tax in Slovenia in this in-depth blog. Take a look at this resource for more information about Fire Brigade Tax in Europe.