IMPORTANT: This article was written based on the corporate, administrative, and cost information in effect in Slovakia at the time of publication. Since incorporation deadlines, registration fees, minimum share capital, documentation requirements, business licenses, tax obligations, and procedures for foreign companies may have changed, any plan to incorporate a company in Slovakia must be reviewed in accordance with the commercial, tax, and registration regulations in effect on the date the process begins.
Company Formation in Slovakia
Establishing a company in Slovakia is relatively quick (the entire registration process takes an average of 2 to 4 weeks), and fees are minimal (there are no tax registration fees; the court fee for limited liability company registration is 150 euros). However, a series of legal documents are required to incorporate the company, such as a business license, a registered office, a bank account, and various documents related to the shareholders and the company’s executives or representatives. Our Firm is ready to assist you with all these procedures.
The types of business entities operating in Slovakia are:
- Limited Liability Company (spoločnosť s ručením obmedzeným, s.r.o.): This type of entity is the most common business form for small and medium-sized investments and requires between one and 50 partners, who can be natural or legal persons. It requires a minimum capital of 5,000 euros, and the partners’ liability is limited to their capital contribution.
- Joint-stock company (akciová spoločnosť, a.s.): This type of entity is intended for larger companies. They are formed by a single legal entity or by two or more natural or legal persons as shareholders. Shareholders are not liable for the company’s debts. A joint-stock company can be public or private and requires a minimum capital of 25,000 euros. Shares of a public joint-stock company are offered for subscription through a public offering and can be listed on a stock exchange.
- Simple Joint-Stock Company (Jednoduchá spoločnosť na akcie, j.s.a.): This type of entity represents a hybrid business form that adopts some characteristics of both the Limited Liability Company and the Joint-Stock Company. Compared to the joint-stock company, one of the differences is the value of the minimum capital. The simple joint-stock company can have a share capital of less than 25,000 euros. The company’s shares can only be in book-entry form and can only be registered, which means less anonymity for shareholders compared to the Joint-Stock Company. Furthermore, a supervisory board is not required as in joint-stock companies. Additionally, shareholders can also agree on other types of special rights. This form of company is common for startups or other types of businesses starting their activity.
- Branch or organizational unit of a foreign company (podnik alebo organizačná zložka podniku zahraničnej osoby): These are a satellite of a foreign company that can operate in Slovakia. They are not Slovak legal entities but represent a foreign company. They are not subject to any minimum capital. Furthermore, there are no withholding taxes on profit repatriation under the double taxation treaties signed by Slovakia. It is the most common form of business entity used by foreign investors.
- Limited Partnerships (komanditná spoločnosť, k.s.): These are usually founded by two or more legal or natural persons, composed of at least one limited partner and one general partner. General partners are jointly and severally liable for the company’s obligations (unlimited liability), while the liability of limited partners is limited to their capital contribution. The minimum capital contribution for limited partners is 250 euros. This is a rare type of company in Slovakia.
- General Partnerships (verejná obchodná spoločnosť, v.o.s.): These are usually formed by two or more natural or legal persons who are jointly and severally liable for the company’s obligations and have unlimited liability. There is no minimum capital.
- Cooperative (družstvo): These are formed by a minimum of five natural and legal persons whose liability is limited to their capital contribution. The minimum capital required at the time of establishment is 1,250 euros.
Irene Martín, a colleague from the International Department notes “At IN DIEM, we believe in the value of specialization, which is why we work exclusively with the legal sector, covering the entire vertical of our specialties.”
We wish to inform you that we are an efficient group of specialist lawyers and legal consultants with the experience and resources to plan and advise on international operations.
Our International Department offers foresight, advice, and legal consulting for companies and individuals wishing to expand their businesses and enter the international market. Therefore, our activity focuses on both foreign clients seeking advice on business and matters in Spain, and various nationals with interests in other countries. For them, we have a network of offices with which to coordinate operations, including a large part of the American Continent, Asia-Pacific, and Europe.”
Alberto Rodríguez, head of the International Department points out “We announce with this article that we have just incorporated a leading firm in Central Europe with alliances in Slovakia, Poland, the Czech Republic, and Hungary.” and adds, “We actively participate in other substantive and procedural law matters, adding value to the rest of the business group’s disciplines and offering an essential international vision to ensure the necessary coordination between national and international legal systems.“
After being part of the Lawyerex project, funded by the European Commission, which continues the first European exchange program for lawyers, coordinated by the ELF – European Lawyers Foundation, with the aim of increasing contacts with other jurisdictions in the European Union, and after several weeks of business collaboration, the Director of Lukajka & Partners, Jozef Lukajka, recently incorporated into our network of contacts, advises us on establishing a company in Slovakia.
Our Legal Firm is ready to assist you with all these procedures.
Preguntas frecuentes sobre crear una sociedad en Eslovaquia
¿Cuánto tarda crear una sociedad en Eslovaquia?
El plazo puede variar según el tipo de sociedad, la preparación de la documentación, la obtención de licencias y la tramitación registral. En muchos casos puede ser un proceso relativamente ágil, pero conviene revisar los requisitos vigentes antes de iniciar la constitución.
¿Qué documentos suelen necesitarse para constituir una empresa en Eslovaquia?
Normalmente se requiere documentación relativa a los socios, administradores o representantes, domicilio social, actividad empresarial, licencia o autorización cuando proceda, datos fiscales y documentación bancaria. Los requisitos concretos deben analizarse según la forma societaria elegida.
¿Cuál es la forma societaria más habitual en Eslovaquia?
La sociedad de responsabilidad limitada, conocida como s.r.o., suele ser una de las formas más utilizadas para pequeñas y medianas inversiones, ya que limita la responsabilidad de los socios a su aportación y ofrece una estructura flexible para operar en el mercado eslovaco.
¿Existe capital mínimo para constituir una sociedad en Eslovaquia?
Sí, determinadas formas societarias exigen capital mínimo. Por ejemplo, tradicionalmente la sociedad de responsabilidad limitada y la sociedad anónima han tenido requisitos de capital distintos. Es recomendable confirmar las cuantías vigentes antes de iniciar el trámite.
¿Puede una empresa extranjera abrir una sucursal en Eslovaquia?
Sí. Una empresa extranjera puede operar en Eslovaquia mediante una sucursal o establecimiento registrado. Esta opción puede resultar útil cuando se desea mantener la personalidad jurídica de la sociedad matriz y desarrollar actividad en territorio eslovaco.
¿Qué diferencia hay entre una s.r.o. y una a.s.?
La s.r.o. suele emplearse para estructuras más sencillas o de menor tamaño, mientras que la a.s. o sociedad anónima se orienta habitualmente a proyectos de mayor dimensión, con capital social más elevado y una estructura accionarial más compleja.
¿Qué es una sociedad anónima simple en Eslovaquia?
La sociedad anónima simple, conocida como j.s.a., es una figura societaria híbrida que puede resultar interesante para startups y proyectos empresariales en fase inicial. Sus características concretas deben revisarse según la normativa mercantil aplicable en cada momento.
¿Es necesario tener domicilio social en Eslovaquia?
En general, las sociedades constituidas en Eslovaquia deben contar con un domicilio social registrado. La forma de acreditar ese domicilio y los requisitos documentales pueden variar, por lo que conviene verificarlo antes de presentar la solicitud de inscripción.
¿Qué aspectos fiscales deben analizarse antes de constituir una empresa en Eslovaquia?
Debe analizarse la tributación societaria, el IVA, las obligaciones contables, la repatriación de beneficios, los convenios de doble imposición y la residencia fiscal efectiva. Una planificación previa puede evitar conflictos fiscales tanto en Eslovaquia como en el país de origen de los socios.
¿Cómo puede ayudar IN DIEM Abogados en la constitución de sociedades en Eslovaquia?
IN DIEM Abogados puede coordinar el asesoramiento jurídico internacional, revisar la estructura societaria más adecuada, preparar la documentación necesaria, valorar riesgos fiscales y colaborar con despachos locales para facilitar la constitución y puesta en marcha de la empresa.
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