Last reviewed 14 Mar 2023
| Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole-shareholder company | |
| Limited liability company | spoločnosť s ručením obmedzeným (s.r.o.) | yes | EUR 5,000, EUR 750 per shareholder | yes |
| Stock company | akciová spoločnosť (a.s.) | yes | EUR 25,000 | yes (if corporation), at least two in case of individuals |
| Simple stock company | jednoduchá spoločnosť na akcie (j.s.a.) | yes | EUR 1 | yes |
| Cooperative (with limited liability) | družstvo | yes | EUR 1,250 | no |
| General partnership | verejná obchodná spoločnosť (v.o.s.) | yes | no | no |
| Limited partnership | komanditná spoločnosť (k.s.) | yes | no
EUR 250 per limited partner |
no |
| Registered branch office | organizačná zložka | optional | no | - |
| Permanent establishment | stála prevádzkáreň | no | no | - |
| Capital tax / registration fees | Written form / notarisation | Tax transparency | Registration with tax authorities | Statutory audit (revenues more than EUR 8,000,000, total assets more than EUR 4,000,000, avg. number of employees more than 50 | |
| Limited liability company | no / registration in commercial register - EUR 150 | yes / yes | no | yes | if at least two of the thresholds are exceeded in two consecutive accounting periods |
| Stock company | no / registration in commercial register - EUR 375 | yes / yes | no | yes | if at least two of the thresholds are exceeded in two consecutive accounting periods |
| Simple stock company | no / registration in commercial register - EUR 150 | yes / yes | no | yes | if at least two of the thresholds are exceeded in two consecutive accounting periods |
| Cooperative (with limited liability) | no / registration in commercial register - EUR 150 | yes / yes | no | yes | if at least two of the thresholds are exceeded in two consecutive accounting periods |
| General partnership | no / registration in commercial register - EUR 150 | yes / yes | yes | yes | if at least two of the thresholds are exceeded in two consecutive accounting periods |
| Limited partnership | no / registration in commercial register - EUR 150 | yes / yes | general partner, yes / limited partner, no | yes | if at least two of the thresholds are exceeded in two consecutive accounting periods |
| Registered branch office | no / registration in commercial register - EUR 150 | yes / yes | no | yes | as part of any audit of the parent company |
| Permanent establishment | no / no | – | no | yes | as part of any audit of the parent company |
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
