Business entities in Slovenia

Slovenia business setup procedures for different business entity typesThere are several ways of doing business in Bulgaria. Most foreigners and locals alike choose to register a limited liability company (locally known as a DOO), which is the most flexible type of legal entity for business setup in Slovenia. See the page below for further information on alternative business entities available and their business setup requirements.

The Slovenia limited liability company (Družba z omejeno odgovornostjo – doo)

  • The Slovenia limited liability company (LLC) requires only 1 director and 1 shareholder of any nationality at incorporation. The minimum paid-up capital required is €7,500, 25% of which must be paid-in to a local capital account, before the company can be registered with the Slovenia Business Registrar;
  • During the registration process, certain documents will be required to be translated into Slovenian language. If required, Healy Consultants will assist our Clients with the translation process;
  • Also, after the incorporation process has been completed, Healy Consultants will offer if needed accounting & tax services, as Slovenian LLCs must submit annual financial statements to the tax authority;
  • Best uses for a Slovenia limited liability company: such entity type can be used for most types of trading and holding activities.

The Slovenia public limited company (Delniška družba – dd)

  • To setup a Slovenia public company, our Clients are required to appoint at least one director and one shareholder, who both can be of any nationality and may be ordinarily resident outside of Slovenia. The minimum subscribed capital required to complete the incorporation process is €25,000;
  • All public limited companies will be required to submit annual audited financial statements to the Government;
  • Best uses for a Slovenia public limited company: such entity is recommended when the founders i) want to closely monitor the management of the entity by the directors ii) protect minority investors and iii) seek third party investors and list the entity on a stock exchange.

The Slovenia branch office (podružnica)

  • A foreign company may pursue business in Slovenia through the establishment of a branch office. The branch will operate in the name of the foreign company and must therefore use the registered name of its parent company;
  • Such branch office must also i) have a registered office in Slovenia and ii) appoint an individual to act as a corporate agent on behalf of the company. However, kindly note that this corporate agent is not required to maintain permanent residence in Slovenia;
  • Best uses for a branch office: avoid the requirement to prepare consolidated statements for the overseas corporate investor.

The Slovenia representative office

Slovenia do not differentiate Slovenia representative offices from branch offices. Consequently, refer to the information re branch office for further details on Slovenia’s business setup requirements for such entity.

Table of comparison between Slovenian entities

Operations and logisticsLLCJSCBranch
Doing business in Slovenia permitted?YesYesYes
Allowed to sign contracts with local Clients?YesYesYes
Allowed to invoice local Clients?YesYesYes
Can register the company with a virtual office solution?YesYesYes
Allowed to import raw materials?YesYesYes
Allowed to export goods?YesYesYes
Accounting and tax
Standard Slovenia corporate tax?19%19%19%
Corporate bank account?SKBSIB BankaIntesa Sanpaolo
Statutory audit always required?NoYesYes
Annual tax return to be submitted?YesYesYes
Access to DTAAs?YesYesYes
Company law
Issued share capital required? (€)7,50025,000None
Resident director/manager required?NoNoNo
Slovenia shareholder/partner required?NoNoParent company
Minimum number of directors/managers?111
Minimum number of shareholders/partners?111
Individual shareholders/partners allowed?YesYesNo
Corporate shareholders/partners allowed?YesYesYes
Public register of shareholders and directors?YesYesYes
Immigration
Can the entity hire expatriate staff in Bulgaria?YesYesYes
How long to get work permit approved3 months3 months3 months
Fees
Estimate of engagement costs14,82214,82215,222
Draft invoiceSlovenia LLC invoiceSlovenia PLC invoiceslovenia branch invoice

External readings

Contact us

For additional information on our business setup services in Slovenia, please email us at email@healyconsultants.com. Alternatively please contact our in-house country expert, Ms. Karen Lee, directly: