EN 
RU 
Positive Invest offers individuals and legal entities to open a company in Slovenia, a small state in the center of Europe.
Slovenia: general information
Slovenia in the recent past was part of a unified Yugoslavia. The Balkan crisis did not affect the country. There were no military operations on its territory. At this point in time, the country has become a member of the EU, joined the euro area.
Documentation is in Slovenian. In places of residence of national diasporas, the use of Italian and Hungarian as official languages is allowed.
Registration of a business in Slovenia: general information
The following forms of enterprises and organizations are legally allowed in the country and are available to residents and citizens of other countries:
- joint-stock companies with limited liability: open type or closed;
- partner companies. Liability is declared limited or unlimited.
Closed joint-stock companies
For joint-stock companies of open type with limited liability the following is typical:
- by the time of registration, the founders are required to pay at least 30% of the amount of the declared authorized capital (the minimum amount is 17 thousand euros). The remaining 70% can be contributed with tangible assets, property, money, etc.;
- shareholders can be citizens of any country. The maximum number of owners is not regulated by law;
- shares can be registered and bearer. The company has the right to quote shares on the stock exchange;
- the company is headed by the Board of Directors. There are no requirements for the presence of citizenship for the directors of the company in the law.
Closed limited liability companies
A company of this type can be established or bought by one person, whether natural or legal. The law contains the following requirements for firms:
- by the time of filing documents for registration of the company, it is necessary to pay at least 30% of the declared authorized capital (minimum amount of 8 thousand euros). 70% can be paid in cash;
- the maximum number of founders is 50. Founders can be both residents and non-residents of the country;
- shares can only be registered. The placement of shares on the stock exchange is prohibited;
- at the head of the company - 1 director. There are no requirements for Slovenian citizenship.
Partnership with unlimited liability
2 or more persons can become founders: individuals and legal entities equally. Participants are responsible for the debts of the company with all their property. The director of the company is not appointed. Management is equally vested in the members of the company. The authorized capital is neither declared nor paid.
Joint stock partnership with limited liability
The difference from a partnership with unlimited liability is that the partners can be general or non-general. The former is liable for the debts of the company with all their property. The latter is exempted from paying the debts of the company. There must be at least 1 general partner. Only the general partner can head the company. The authorized capital is neither declared nor paid.
Opening a company in Slovenia: types of activities
There are practically no restrictions on the types of activities for foreign and offshore companies in the country. Restrictions may concern only the degree of ownership of shares of enterprises in a particular sector of the economy. Foreign citizens and companies cannot purchase more than:
- 49% of shares issued by audit companies;
- 33% of shares owned by TV and radio companies, publishing houses, newspapers, other media;
- 24% of companies offering brokerage services on the market;
- 20% of shares owned by investment funds.
If an insurance company registered in Slovenia is 50% or more owned by citizens of other countries, it loses the right to engage in reinsurance in Slovenia.
Restrictions apply to the opening of branches of foreign companies. Before the documents for registration of a branch or other subdivision in Slovenia are submitted, the company must work for at least 2 years. A branch cannot be an independent legal entity. You can register a branch in the same way as a regular company. If the founders are not residents of Slovenia, the documents must have a notarized translation into Slovenian.
Buying a company in Slovenia: taxes
In Slovenian tax law, there is no distinction between resident and non-resident companies. Everyone pays income tax at a rate of 25%.
Dividends paid out are taxed at a rate of 15%. If an agreement on the avoidance of double taxation is signed with the country of which the owner of the enterprise is a citizen, income tax on dividends is not paid. There is no royalty tax in Slovenia.
Services Positive-Invest
Slovenia is a relatively young state. It does not have a centuries-old history of the development of the banking sector behind it, there is no powerful industry. But the government is doing everything so that foreign citizens and companies aspire to the Slovenian market, work here and make a profit.
Positive Invest lawyers are ready to offer individuals and legal entities wishing to enter the Slovenian market assistance in opening companies with any kind of activity. You just need to apply. And after the period established by law, you will receive a complete package of documents confirming the right to work in Europe.