Slovenia

General Information

Area – 20,236 sq. km

Population – 2.06 million people

Capital – Ljubljana

Official language – Slovenian

Official currency – Euro (EUR)

Key Aspects

A special permission is required to perform banking, insurance and trust activity. At present, Slovenia is a developed country with the flourishing and stable economy. Slovenia is located in the centre of Europe which is very convenient from the point of view of building of economic relationships. Slovenia has been a member of the EU since 2004. Slovenia signed treaties for the avoidance of double taxation with 29 countries.

Company Type

The most common legal form of a company is a Limited Liability Company (d.o.o.).

Corporate Legislation

Companies Act

Corporate Income Tax Act

Prevention of Money Laundering and Terrorist Financing Act

Taxation in Slovenia 2011 Contributed by PMPC s.r.o.

Value Added Tax Act

Main Requirements for Company Directors and Shareholders

There may be one director and one shareholder in a company. There are no requirements as to their residence. Shareholders may be both natural persons and legal entities. The director and secretary can be natural persons only. But there are no requirements as to the fact of registration of the secretary (just like its residence).

Authorised Capital

The authorised capital of a company in Slovenia is EUR 7,500

Accounting

Companies incorporated in Slovenia must maintain accounting records in accordance with Slovenia’s or international accounting standards and file financial accounts on a yearly basis.

Taxation

Value added tax – 20%

Corporate tax – 25%

Dividend tax – 15%

Questions that need to be answered to prepare incorporation documents

∙ Passport details of the founders

∙ Passport details of the directors

∙ Photocopy of the ID pages of the founders’ and director’s international passports

∙ Types of the firm’s activity

∙Utility Bill of the directors and founders, current email addresses and phone numbers

∙ Several proposed firm names