Last reviewed 20 Mar 2023
Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole shareholder company | |
Limited liability company | Družba z omejeno odgovornostjo (d.o.o) | yes / yes | EUR 7,500 Minimum capital to be contributed by each shareholder: EUR 50 | yes |
Stock company | Delniška družba (d.d.) | yes / yes | EUR 25.00 | yes |
Cooperative | Cooperative with limited liability
Zadruga z omejeno odgovornostjo (z.o.o.) Cooperative without liability Zadruga brez odgovornosti (z.b.o.) |
yes / yes | no | no |
General partnership (with unlimited liability) | Družba z neomejeno odgovornostjo (d.n.o.) | yes / yes | no | no |
Limited partnership | Komanditna družba (k.d.) | yes / yes | no | no |
Registered branch office | Podružnica | yes / no | no | n / a |
Permanent establishment | Obrat / davcna podružnica | no / no | no | n / a |
Capital tax / registration fees for commercial register | Written form / notarisation | Tax transparency | Registration with tax authorities | Statutory audit for medium-sized (revenues more than EUR 8 million, total assets more than EUR 4 million, more than 50 employees; at least two of these criteria must be met) and large companies and for stock exchange listed companies | |
Limited liability company | no / yes | yes / only for multi- shareholder companies | no | yes | if above statutory thresholds are exceeded (medium-sized companies and above); companies with traded securities – always |
Stock company | no / yes | yes / yes | no | yes | if above statutory thresholds (medium-sized companies and above) |
Cooperative | no / yes | yes / no | no | yes | if above statutory thresholds (medium-sized companies and above) |
General partnership (with unlimited liability) | no / yes | yes / no | no | yes | no |
Limited partnership | no / yes | yes / no | no | yes | no
for limited partnership with a limited liability company as general partner (“dvojna družba”) if above statutory thresholds |
Registered branch office | no / yes | yes / no | n / a | yes | as part of any audit of the parent company |
Permanent establishment | no / n / a | n / a | n / a | yes | no |
On 1 January 2007 the euro was introduced as official currency in Slovenia. The exchange rate between the Slovenian tolar (SIT) and the euro was 1 EUR = 239.64 SIT.
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Opening Hours:
Mo-Th: 08:00 – 17:00
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00