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When you need a Slovak company that can sign a contract this week, a ready-made shelf company, a “hotová spoločnosť” or pre-registered spoločnosť s ručením obmedzeným (s.r.o.), is the fastest legal route into the Eurozone’s central-European corridor. ShelfCompanies24 maintains a live inventory of clean, never-traded Slovak s.r.o. entities registered in the Obchodný register Slovenskej republiky, with paid-up základné imanie and a clean Finančná správa record. Most transfers complete in 3 to 7 working days.
Slovakia uses the euro, sits inside the EU single market, and offers one of the lowest entry-level corporate tax brackets in the EU at 10% for income under €100,000. Combined with the post-2025 progressive CIT structure (10% / 21% / 24%) and a CIT minimum of as little as €340 for dormant entities, Slovakia is particularly attractive for SME shelf-company buyers who plan to scale gradually.
Our service covers s.r.o., notár, Obchodný register update, RPVS (UBO register) filing.
Hotová s.r.o. + virtual office + Slovak banking introduction + účtovná kancelária bundled.
Most transfers notarised within 48 hours. Dedicated Slovak-speaking case manager.
Sign at any Slovak consulate, via qualified electronic signature under eIDAS, or delegate to our Bratislava attorney via splnomocnenie.
We draft the zmluva o prevode obchodného podielu, coordinate the notár, file Obchodný register and Register partnerov verejného sektora updates.
A Slovak hotová spoločnosť (literally “ready company”) is a limited-liability entity, almost always an s.r.o., incorporated by a professional service provider purely to be transferred to a future buyer. From incorporation to the moment of sale, the company has:
| Feature | s.r.o. (spoločnosť s ručením obmedzeným) | a.s. (akciová spoločnosť) |
|---|---|---|
| Minimum základné imanie | €5,000 (€750 per spoločník) | €25,000 |
| Number of spoločníci | 1 to 50 | Unlimited |
| Governance | Konateľ (executive director) + valné zhromaždenie | Predstavenstvo (mgmt board) + dozorná rada (supervisory board) |
| Best fit | ~98% of shelf-company buyers, SME, holdings, trade | Listed groups, regulated sectors |
A new Slovak s.r.o. through standard formation takes 4 to 8 weeks for full Obchodný register entry; a hotová s.r.o. is already on the register and can invoice the day the share-transfer notarisation completes.
Slovakia adopted the euro in 2009. Your Slovak s.r.o. operates in the same currency as Germany, France, Spain and the rest of the Eurozone, no FX exposure, no currency conversion costs on intra-EU trade.
Counter-parties run register checks at orsr.sk. An s.r.o. with a Commercial Register entry dated months in the past reads as more substantial than a fresh formation, useful for B2B sales, public-tender eligibility and bank onboarding.
Every Slovak ready-made s.r.o. carries IČO, DIČ and, where pre-registered, VAT (IČ DPH) numbers ready for immediate cross-EU invoicing through VIES.
Every company we sell carries a written warranty of no liabilities (vyhlásenie o neexistencii záväzkov) covering tax, social insurance, creditor claims and litigation. Our DD pack includes Obchodný register extract, Finančná správa potvrdenie o splnení daňových povinností, and a Sociálna poisťovňa clearance.
Slovenská sporiteľňa (Erste), Tatra banka (Raiffeisen), VÚB banka (Intesa Sanpaolo), ČSOB Slovensko, Poštová banka and 365.bank all apply faster KYC to s.r.o. companies with an established Obchodný register history.
Buying a company in Slovakia means acquiring the obchodný podiel, the ownership share in an s.r.o., under a zmluva o prevode obchodného podielu. Section 115 of the Obchodný zákonník requires notarised signatures on that agreement, so the transfer is a notarial event rather than a private exchange of papers. The company is contractually yours from the moment the signatures are certified.
The order of work is short: choose the entity, clear KYC and the AML checks required under the Slovak act, sign the transfer, appoint your own konateľ, then amend the name, the sídlo and the predmet podnikania in the same session. The Okresný súd, the beneficial-owner register and the Finančná správa follow. Most purchases complete in 3 to 7 working days.
Off the shelf is the English market phrase for what Slovak practitioners call a hotová spoločnosť or a predzaložená spoločnosť. It means a company that was incorporated to be held in reserve and sold, never to trade in the meantime. That is the opposite of a second-hand shell: no invoices, no employees, no tax losses and no enforcement entries, all of it documented in the due-diligence pack that travels with the company.
Slovakia draws buyers from its neighbours and from much further out, and none of them has to travel to Bratislava. Signatures are certified at any Slovak consulate, given with an eIDAS qualified electronic signature, or delegated to our Bratislava attorney under a notarised splnomocnenie. Documents issued outside the EU need an apostille and a sworn translation into Slovak, which we arrange as part of the transfer file.
We send our live inventory: s.r.o. entities of various ages registered in Bratislava, Košice, Žilina, Banská Bystrica or smaller regional cities, at various price points.
Apostilled passport copies, proof of address, business-purpose note. We run AML checks under Zákon č. 297/2008 Z.z. (Slovak AML Act).
Slovak law (§ 115 Obchodného zákonníka) requires notarised signatures on the share-transfer agreement. We draft the bilingual Slovak-English deed and schedule the notár. Foreign buyers can sign at any Slovak consulate, use a qualified electronic signature, or delegate to our Bratislava attorney via splnomocnenie.
The outgoing executive director is dismissed and your new konateľ appointed by shareholder resolution.
Name (obchodné meno), registered office (sídlo), predmet podnikania and where desired financial year-end are amended in the same notarial act.
The notár or our attorney electronically files the amendment package with the competent Okresný súd (district court). Processing: typically 2 to 10 working days.
For companies that may receive public-sector payments above €100,000, registration in the Register partnerov verejného sektora (RPVS) is required. We handle the filing through an authorised partner (oprávnená osoba), typically a lawyer or notár.
The Finančná správa (Financial Administration of the Slovak Republic) is notified of the change of spoločník and konateľ; existing DIČ remains valid.
| Tax | Rate | Notes |
|---|---|---|
| CIT, daň z príjmov právnických osôb | 10% / 21% / 24% | Progressive: 10% on income ≤ €100k; 21% on €100k-€5M; 24% above €5M |
| Minimum CIT | €340, €3,840 | €340 (income ≤€50k); €960 (€50k-€250k); €1,920 (€250k-€500k); €3,840 (>€500k) |
| VAT (DPH) | 23% standard, 19% / 5% reduced | Mandatory above €50,000 turnover; voluntary below |
| Withholding tax on dividends | 10% (residents) / 35% (non-cooperative jurisdictions) | 0% under EU Parent-Subsidiary; reduced under treaties |
The 10% small-bracket rate makes Slovakia one of the most competitive Eurozone CIT regimes for SMEs alongside Hungary (9%), Bulgaria (10%) and Romania’s micro-enterprise regime (1% revenue tax under €100k).
Choose an entity from the live inventory, clear KYC and source of funds, then sign the zmluva o prevode obchodného podielu with notarised signatures as § 115 of the Obchodný zákonník requires. Your own konateľ is appointed and the name, sídlo and predmet podnikania amended in the same act. The Okresný súd publishes the change in 2 to 10 working days and the Finančná správa is notified, with the DIČ unchanged.
Yes. There is no nationality or residency test on the buyer of an ownership share, nor on the incoming konateľ. Foreign buyers supply apostilled passport copies, proof of address and a short business-purpose note, which is the file required under the Slovak anti-money-laundering act. Non-EU beneficial owners should expect enhanced due diligence from the bank rather than from the register.
Everything that matters is public or obtainable. The Obchodný register at orsr.sk shows the registered office, the základné imanie, the konateľ and the filed accounts. The Finančná správa issues a confirmation that tax obligations are met, Sociálna poisťovňa issues its own clearance, and the Centrálny register exekúcií shows enforcement proceedings. We run all of these before an entity enters inventory and hand you the file with the company.
The most common Slovak term is hotová spoločnosť (“ready company”). Some practitioners use predzaložená spoločnosť or simply the English loan-term “ready-made”. All refer to the same thing: a pre-registered, never-traded s.r.o. held in reserve for transfer.
Standard timeline is 3 to 7 working days from KYC to complete Obchodný register amendment: 24 to 48 hours for notarisation; 2 to 5 working days for the Okresný súd to publish the register update.
€5,000 total, with at least €750 from each spoločník, fully paid in cash at formation. Our standard hotová s.r.o. comes with the full €5,000 already deposited.
No. Sign at any Slovak consulate worldwide, use an eIDAS-qualified electronic signature, or delegate to our Bratislava attorney via notarised splnomocnenie. Most foreign clients never set foot in Slovakia.
Every hotová s.r.o. has its original základné-imanie account with the bank that received the deposit, typically Slovenská sporiteľňa, Tatra banka or VÚB banka. After transfer you become signatory. We then introduce supplementary banking partners based on your sector.
10% CIT on income up to €100,000, 21% on €100,000-€5M, 24% above. Plus mandatory minimum CIT (€340 for small entities). VAT 23% standard. Effective tax burden for a typical SME shelf-company buyer is the lowest in Continental EU outside Hungary and Bulgaria.
Slovakia records beneficial owners, but not publicly. Every s.r.o. files its konečný užívateľ výhod into a non-public part of the commercial register, and the Statistical Office closed public consultation of the register of beneficial owners on 10 July 2025. The threshold under the anti money laundering act is a direct or indirect holding of at least 25 per cent of the share capital or votes. Only authorities and obliged entities may look.
Want today’s Slovak ready-made inventory? Contact our Slovak desk, we reply with a live list of available s.r.o. entities, ages, cities and prices within one working day.
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 are weighing 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 rates have applied since 1 January 2025: 10% on income up to €100,000, 21% between €100,000 and €5 million, and 24% above €5 million. A separate minimum corporate income tax also applies and was increased for the 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 as standard for both shelf-company purchase and new formation.
Yes. A Slovak s.r.o. that is tax resident in Slovakia comes within the EU Parent-Subsidiary Directive and the Interest and Royalties Directive, and within Slovakia’s bilateral network, which the Ministry of Finance puts at about seventy five double taxation treaties in force. Most have been rewritten by the Multilateral Instrument, so a principal purpose test now sits over treaty benefits and genuine commercial substance matters.
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 set out the remedial steps. The client is not left to discover material regulatory change from their accountant or from media reports.
No, and you should not engage anyone who claims otherwise. The Obchodný register Slovenskej republiky (OR SR) records the actual incorporation date, which is publicly searchable and immutable. The shelf s.r.o.s we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Slovak shelf s.r.o. purchase covers the following deliverables under one service:
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 service globally for Slovak corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are scoped separately, so the incorporation or transfer work stays exactly as agreed.