I installed the newest Gimp (2.10) via flatpak.
I decided to install a new theme.
Boy, they sure make you hunt to find the directory to install the theme. 
/var/lib/flatpak/app/org.gimp.GIMP/x86_64/stable
/1eb97e2d4cde7778507a4e8097448ba55bd95878006da5c6cc1af2c96e3fa673/files/share/gimp/2.0/
Looks like something Windows would do.
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That’s more feedback for Flatpak (no c) than GIMP. I believe Flatpak and Snap are working on supporting user themes.
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Definitively!
start at 2:10 and why at 9:10