Types of organisation

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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