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ShelfCompanies24 has been forming Slovak companies for international founders since 1995. Our Bratislava team handles every step of company formation in Slovakia on a single fixed-price contract — from picking the right legal form through notarisation, Obchodný register entry, Finančná správa registration and your first Eurozone bank account. Most clients are trading inside 4–8 weeks, or on day one if they choose a ready-made hotová s.r.o..
Single payment covers notár, Obchodný register, RPVS (where applicable), virtual sídlo and our service fee.
Company + sídlo + banking + účtovná kancelária under one roof.
Standard formation 4–8 weeks; fast track via our notár network 3–5 weeks. Slovak-speaking case manager.
eIDAS-qualified e-signature, Slovak consulate notarisation, or delegate to our Bratislava attorney via splnomocnenie.
We draft the zakladateľská listina, file Obchodný register, register DPH/IČ DPH and update RPVS / KUV.
The s.r.o. is the workhorse of Slovak commerce, covering more than 90% of new corporate registrations. Governed by §§ 105–153 Obchodného zákonníka.
Required for listed entities and certain regulated sectors. Min capital €25,000, dual-tier or monistic governance, registered or bearer shares (registered only since 2014).
| Form | Min. capital | Formation time | Best for |
|---|---|---|---|
| s.r.o. | €5,000 | 4–8 weeks | Default — SMEs, holdings |
| a.s. | €25,000 | 6–12 weeks | Listed groups, regulated finance |
| k.s. | No minimum | 4–8 weeks | Tax-optimised partnerships |
| Branch | Parent-dependent | 4–6 weeks | Multinational presence |
| Hotová s.r.o. | €5,000 (paid) | 3–7 days | Need immediate trading |
Confirm legal form, shareholder structure, predmet podnikania, Slovak živnosti (trade-licence categories), sídlo location and banking preferences.
Most Slovak business activities require a trade licence issued by the Okresný úrad — Odbor živnostenského podnikania. Categories: voľné (free, notification only), remeselné (craft, certified qualification), viazané (restricted, licence), koncesované (licensed). Free trades typically take 5 working days.
Single-shareholder s.r.o. uses a zakladateľská listina; multi-shareholder, a spoločenská zmluva. Drafted bilingual Slovak-English with provisions on share transfers, pre-emption, exit clauses and deadlock.
The founder(s) appear before a Slovak notár — in person in Bratislava, Košice, Žilina or another regional centre, or remotely via Slovak consulate, eIDAS qualified electronic signature, or notarised splnomocnenie delegating to our Bratislava attorney. Notár fees scale with základné imanie: typically €100–€350.
The founder opens a vkladový účet with a Slovak bank and deposits the full €5,000. The bank issues a potvrdenie o splatení vkladu attached to the Obchodný register filing.
The notár or attorney electronically files the registration package with the competent Okresný súd via the Ministry of Justice Obchodný register portal. Court fee: €150 (paper filing €300). Processing time: 2–10 working days, depending on the court.
Within 30 days of Obchodný register entry the company files for tax registration with the Finančná správa SR:
For companies receiving public-sector contracts above €100,000, registration in Register partnerov verejného sektora is required. Beneficial owners must also be filed in the Register konečných užívateľov výhod.
Convert vkladový účet to operating account; introduce additional banking partners as appropriate. Slovenská sporiteľňa, Tatra banka, VÚB banka, ČSOB Slovensko, Poštová banka, 365.bank all serve corporate clients.
| Scenario | Typical duration |
|---|---|
| s.r.o. via standard formation | 4–8 weeks |
| s.r.o. via fast-track notar network | 3–5 weeks |
| a.s. (joint-stock) | 6–12 weeks |
| Branch of foreign company | 4–6 weeks |
| Ready-made hotová s.r.o. | 3–7 working days |
Standard route: 4–8 weeks from KYC to Obchodný register entry. Fast-track via our partner notár network: 3–5 weeks. If you need to trade immediately, a ready-made hotová s.r.o. transfers in 3–7 working days.
€5,000 total — €750 per spoločník — fully paid in cash at formation. This is stricter than Czech s.r.o. (CZK 1 nominal) but lower than Polish Sp. z o.o. (PLN 5,000 ≈ €1,170 — actually similar in absolute terms).
No. Neither spoločníci nor konateľ need Slovak or EU residency. Foreign founders simply complete enhanced KYC. Some Slovak banks apply additional due diligence to non-EU UBOs.
From 2024 Slovakia introduced a tiered minimum CIT: €340 for legal entities with income ≤ €50,000; €960 for €50,000–€250,000; €1,920 for €250,000–€500,000; €3,840 above €500,000. Even loss-making or dormant s.r.o. must pay this minimum.
10% CIT if total annual income is up to €100,000 (the “small taxpayer” bracket). 21% on income €100,000–€5,000,000. 24% above €5M. Plus the minimum CIT noted above. VAT 23% standard.
Yes, with a place-of-effective-management caveat. If all decisions and the konateľ operate from another country, double-tax-treaty residence rules may apply. We discuss substance requirements during onboarding.
The Register partnerov verejného sektora applies to companies receiving public-sector contracts/subsidies above €100,000 within a single year (or any single contract). If your business model targets public-sector clients, registration is mandatory and must be submitted by an oprávnená osoba (authorised lawyer/notár).
Tax registration with Finančná správa, IČ DPH application, KUV (UBO) filing, bank account activation, accounting engagement. Most clients are fully operational within 4–6 weeks of register entry.
Ready to register your Slovak company? Contact our Slovak desk for a fixed-price proposal covering notár, Obchodný register, tax registration and banking.
Slovakia is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Slovakia for your s.r.o. specifically? Eurozone, progressive CIT 10%/21%/24% from 2024 is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Slovakia specifically: Progressive 10% / 21% / 24% from 2024 (over EUR 5M revenue at 24%); minimum CIT raised to EUR 11,520 for top band in 2026. Eurozone since 2009.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Slovakia:
Yes. A name change is filed with the OR SR via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Yes. As a Slovakia-tax-resident s.r.o., your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Slovakia’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Slovakia or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
A s.r.o. is a separate legal entity Slovak-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent — the foreign parent is the legal entity, the Slovakia branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick a s.r.o. for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.
Engaging us for your Slovak new s.r.o. formation covers the following deliverables under one fixed-fee proposal:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same fixed-fee model globally for Slovak corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.
Different jurisdictions are stronger for different commercial activities. Slovakia consistently performs well for international operators in:
None of these are exclusive — a Slovak s.r.o. can engage in any lawful commercial activity — but choosing a jurisdiction where the activity has a deep operating ecosystem (talent pool, regulatory familiarity, banking and supplier networks) materially shortens the time from incorporation to first revenue. Tell us your activity profile and we will confirm whether Slovakia is the right fit before we begin.
A Slovak s.r.o. sits within the EU treaty framework — automatic access to the EU Parent-Subsidiary Directive (zero withholding on intra-EU dividends meeting the holding test), the Interest and Royalties Directive, and Slovakia’s bilateral double-tax treaties with non-EU partners. The treaty network is shaped by the OECD Multilateral Instrument since 2017, which embedded a Principal Purpose Test (PPT) into existing treaties to deny benefits where a structure was set up primarily for tax advantage rather than genuine commercial purpose.
Common Slovak s.r.o. patterns we see: EU-wide trading hub with VAT one-stop-shop, IP holding with treaty-protected royalty flows, regional headquarters serving CEE/Western EU subsidiaries, and licensing-and-distribution structures using EU passport rights. Each pattern has its own substance and transfer-pricing implications which your consultant will map before structuring.
The 2026 corporate-law and tax landscape in Slovakia: 10% (≤€100k) / 21% / 24% (>€5M) headline corporate tax. Progressive 10% / 21% / 24% from 2024 (over EUR 5M revenue at 24%); minimum CIT raised to EUR 11,520 for top band in 2026. Eurozone since 2009.
Beyond the headline number, three regulatory currents shape every Slovak structuring decision in 2026: OECD Pillar Two and the local Qualified Domestic Minimum Top-up Tax (QDMTT) for groups above EUR 750M consolidated revenue; the EU’s progressive AML/CTF tightening (AMLD6 and AMLR transitioning into the Anti-Money-Laundering Authority’s direct supervision); and the OR SR’s ongoing migration toward digital-only filing and real-time beneficial-owner reconciliation. Smaller entities below the Pillar Two threshold continue under the regular Slovak tax regime, but reporting obligations to the OR SR apply to every entity regardless of size.
We track these regulatory currents continuously and flag anything material to active clients within working days of the change being announced. You do not need to monitor Slovakia regulatory news yourself — that is part of what we provide for the annual retainer.
Three deadline buckets: OR SR confirmation/return (typically annual, on the company’s accounting reference date), corporate tax return (filed via the Slovakia tax authority following the financial year-end, usually 6-12 months after period close), and VAT/sales-tax returns (monthly or quarterly cadence depending on turnover, where applicable). Beneficial-owner-register updates are event-triggered (filing required when ownership changes) rather than calendar-based.
Penalty consequences vary by jurisdiction but typically follow a pattern: small late-filing fee for short delays, larger automatic penalty for sustained non-filing, and ultimately strike-off from the OR SR for prolonged non-compliance. Strike-off voids the company and may require court application to restore. Our retainer service handles the full filing calendar so this never happens to a client on our books.
Three layers determine the after-tax dividend: Slovakia corporate tax already paid at the s.r.o. level on profits (10% (≤€100k) / 21% / 24% (>€5M)); Slovakia withholding tax on outbound dividends, which is the variable that depends on where the recipient sits — zero under the EU Parent-Subsidiary Directive for qualifying EU/EEA corporate holders meeting the minimum holding test, reduced rates under bilateral treaties for non-EU recipients, default Slovak statutory rate where no treaty applies; and recipient-country tax on the dividend in the parent’s hands (often subject to participation exemption at the recipient level). Your consultant maps this end-to-end in the initial scoping so the after-tax economics are clear before incorporation.