Company registration and support in Slovenia: prospects for international business

Situated in the heart of Europe, Slovenia is becoming increasingly attractive to foreign investors. With a high level of economic stability, a modern legal system and a convenient geographical location, the country offers businesses optimal conditions for starting and developing. In this article, we will look at the benefits of registering a company in Slovenia, the key steps for this process, taxation features, available legal forms for foreign investors and the nuances of doing business.

Advantages of opening a company in Slovenia

1. EU Single Market. Slovenia is a member of the European Union, providing duty-free access to the EU market and facilitating trade with member countries.
2. Reliable economic system. Slovenia offers a stable legal and economic framework with clear and transparent regulations.
3. Access to EU financial programs. Slovenia provides businesses with the opportunity to attract grants and funding through various European programs.
4. Small size and high quality of life. This creates comfortable conditions for living, working and doing business, which helps to attract qualified specialists.
5. Tax system. One of the most competitive corporate tax rates in Europe with moderate rates for small and medium-sized businesses, as well as attractive conditions for reinvested earnings.

Step-by-step procedure company registration in Slovenia

1. Choosing a legal form. The most common forms are:
• Družba z omejeno odgovornostjo (D.O.O.) — an analogue of LLC, the best option for small and medium-sized businesses.
• Delniška družba (D.D.) — a joint-stock company, more suitable for large enterprises.
2. Company name registration. Name must be unique and comply with Slovenian law. The name is checked through electronic databases available in the trade register.
3. Opening an account for authorized capital. The minimum capital for a D.O.O. is EUR 7,500, for a D.D. – EUR 25,000. These funds are deposited in the bank before filing the registration documents.
4. Preparation and approval of constituent documents. The documents can be prepared electronically via e-Vem or through a notary.
5. Filing the documents with the Slovenian Trade Register (AJPES). This includes the constituent documents, confirmation of the share capital and other requirements.
6. Obtaining a registration certificate and a tax code. After that, the company can fully operate.
7. Registration with the tax service to obtain a VAT number if the company plans to engage in activities subject to VAT. 

Taxation Features

1. Corporate tax: the base rate is 19%, which is beneficial for small and medium-sized businesses. Additional tax benefits may be available for reinvested earnings.
2. VAT (VAT): basic rate of 22%. Reduced rates of 9.5% apply for certain goods and services.
3. Personal Income Tax: progressive scale from 16% to 50%. However, special tax regimes are available for non-residents depending on the type of activity.
4. Social Contributions: Slovenia has one of the most developed social protection systems. The total contribution rate for an employee is 22.1%, and for an employer it is 16.1%.
5. Dividend taxation: the standard rate is 25%, but it can be reduced if there is a double taxation agreement.

Available legal forms for non-residents

• D.O.O. (Limited Liability Company) is a popular option for non-residents due to its ease of management and low requirements for the authorized capital.
• D.D. (Joint-stock company) — suitable for large-scale projects and companies planning to raise capital through the sale of shares.
• Representative office of a foreign company — allows you to work in Slovenia without creating a separate legal entity, but has restrictions on commercial activity. 
• A branch office is an ideal option for companies looking to expand their presence in the Slovenian market without the need for an independent legal entity. 

Features of doing business in Slovenia

1. Transparent reporting and audit. Company reporting is regulated by EU standards, and large companies are subject to mandatory audit.
2. Easy access to electronic services. Registering and running a business is made much easier with the e-Vem system, which allows you to submit documents electronically.
3. Flexible labour market. Slovenia has a well-developed labour law system, which provides employers with the opportunity to conclude both permanent and temporary employment contracts.
4. High level of digital transformation. This is especially important for companies operating in the technology, fintech and IT sectors, as Slovenian infrastructure provides a reliable environment for digital transactions.
5. Protection of intellectual property. Slovenia adheres to European standards for copyright protection, which is important for business in the field of innovation and technology.

Finance Business Service are ready to provide professional support at all stages of registration and development of a company in Slovenia. legal nuances.