Source-cited draft: company formation & entity choice for Slovakia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Limited liability company (s.r.o.)
Most common form; 1 to 50 members; liability limited to contributionsCommercial Code (Act No. 513/1991 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Joint-stock company (a.s.)
Capital divided into shares; suited to larger ventures; minimum share capital EUR 25,000Commercial Code (Act No. 513/1991 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/corporate-residence
Partnerships
General partnership (v.o.s.) and limited partnership (k.s.) are available; partners' income generally taxed at partner levelCommercial Code (Act No. 513/1991 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/corporate-residence
s.r.o. minimum share capital
5,000Commercial Code (Act No. 513/1991 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Minimum contribution per member
750Commercial Code (Act No. 513/1991 Coll.) — https://companyformationslovakia.com/the-share-capital-in-slovakia/
Capital paid up before registration
At least 30% of each cash contribution, and total paid-in plus in-kind contributions at least EUR 2,500 by the date of entry in the Commercial RegisterCommercial Code (Act No. 513/1991 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Core incorporation steps
1) Reserve/check name in ORSR; 2) sign foundation deed/memorandum; 3) obtain trade licence (živnosť); 4) deposit capital; 5) file electronic application to the Commercial RegisterCommercial Code (Act No. 513/1991 Coll.); Trade Licensing Act (Act No. 455/1991 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Filing window after foundation
Application to the Commercial Register must be filed within 90 days of signing the foundation documentsCommercial Code (Act No. 513/1991 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Typical timeline
Commercial Register entry usually within ~2 working days of a complete electronic filing; full setup ~2-4 weeks including document prep ((approx — varies by case))Commercial Code (Act No. 513/1991 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Commercial Register court fee (electronic)
150Act on Court Fees (Act No. 71/1992 Coll.) — https://companyformationslovakia.com/set-up-sro-limited-company-slovakia/
Core annual compliance
Prepare statutory financial statements, file them in the Register of Financial Statements, file the annual CIT return by 31 March (or extended date), and hold the general meeting approving accountsAct on Accounting (Act No. 431/2002 Coll.); Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/corporate/tax-administration
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