Company formation in Slovenia

Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —EU operating companies with a genuine Slovenian address, capital and accountant.
• —Resident/eligible e-sign founders using standard cash-only SPOT documents.
• —Non-resident founders only after tax-number, director appearance/representation and banking feasibility review.

• —Družba z omejeno odgovornostjo (d.o.o.), a private limited company with minimum capital of €7,500.
• —Delniška družba (d.d.), a public/joint-stock company with higher capital/governance.
• —Družba z neomejeno odgovornostjo (d.n.o.), a general partnership.
• —Komanditna družba (k.d.) and komanditna delniška družba (k.d.d.), limited-partnership variants.
• —A branch of a foreign company and sole trader (s.p.) for eligible personal activity.

• —A Slovenian tax number for non-resident founders and a Slovenian registered office with owner consent.
• —A d.o.o. requires €7,500 capital; simple SPOT formation uses cash contributions paid before filing and standard articles.
• —The remote simple single-member SPOT route requires EMŠO, a qualified digital certificate and the founder to be the sole manager.
• —Non-standard articles, contributions in kind, a branch or complex structures require a Slovenian notary.
• —A non-EU passive owner and a non-EU person personally managing/working have different immigration/work-permit treatment.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Tax-number evidence, formation act/articles, office-owner consent, manager declarations and capital-bank confirmation.
• —EMŠO/QES for SPOT or a notarial POA/certified identity documents for the assessed route.
• —Apostilled corporate-founder documents and Slovenian certified translations where required.

1. 01Conduct an individual review of founder/manager residence, tax number, SPOT eligibility, office, capital, activity and permit needs.
2. 02Obtain the tax number and agree the SPOT versus notary route, articles, address consent, capital bank and signature/POA.
3. 03Pay capital and submit through SPOT or execute before a notary, including any required personal appearance/representative verification.
4. 04After registration, set up AJPES/UBO, tax/VAT, accounting and separate operating-account onboarding.

• —A Slovenian company files corporate income tax; the current rate, incentives and deductions are checked for the period.
• —VAT, payroll/social contributions and withholding depend on activity, employees and distributions.
• —Foreign management, owner residence and related-party transactions require PE/CFC/transfer-pricing analysis.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —Simple d.o.o. formation requires bank confirmation of paid cash capital, making bank feasibility an early step.
• —A temporary/capital account does not guarantee a later operating account or remote-identification acceptance.

• —The annual report/financial statements are filed with AJPES under applicable size/audit rules.
• —Corporate tax, VAT/payroll filings and accounting records.
• —Registry/UBO updates following changes to the address, managers, members, capital or control.

• —SPOT online must not be marketed to a typical foreign founder without EMŠO/QES and the required standard-form conditions.
• —A founder may be represented, but an appointed foreign manager can still face identity/appearance and work-permit questions.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Individual coordination of the tax number, SPOT/notary, office consent, capital bank, manager verification and AJPES/accountant hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.