Open a Holding Company in Slovakia

A holding company is a special business form that has stocks in other entities without intervening in their activities and operations. Such entities are called subsidiaries and are entirely supervised by the company’s board of executives. If you are interested in opening a holding company in Slovakia and the advantages that come with it, you may solicit help and legal assistance from our Slovak lawyers.

Details about the holding company in Slovakia

One should know that a holding company in Slovakia can be registered as a limited liability company, partnership, or cooperative, where subsidiary profits are exempt from the withholding tax. A large company can be interested in restructuring as a holding company in Slovakia and can legally proceed in this direction for different purposes. A particular trademark or franchise operations are the main reasons why a big enterprise can decide to act like a holding company in Slovakia.

Quick Facts
Support in setting up a holding company in Slovakia (YES/NO)	Yes, our lawyers can help you set up a holding company in Slovakia.
Legal entities used	Private and public companies.
Incorporation method	The incorporation of a holding company in Slovakia is the same as for any other entity.
Incorporation time (approx.)	Approx. one week.
Advantages	– easy to create, – low maintenance fees, – access to several tax benefits, – possibility to invest in various assets, etc.
Registration requirements	– local address, – appointing at least one director (a director from outside the EU/OECD must hold a Slovak residence permit).
Shareholding structure	A Slovak holding must have at least one shareholder.
Minimum capital	– EUR 5,000 for a private limited liability company, – EUR 25,000 for a public company.
Taxation	Holding companies pay corporate tax at 10%, 21% or 24%, depending on annual taxable revenues (up to EUR 100,000 / up to EUR 5 million / above EUR 5 million).
Control	The control is exercised by the parent company over the subsidiary or subsidiaries.
Accounting and reporting	Annual financial statements must be filed no later than 3 months from the end of the fiscal year.
Access to double tax treaties	Yes, to approx. 70 double tax agreements.
Types of assets owned by the holding	– real estate, – intellectual property rights, – shares in other companies, etc.
Requirement for local bank account (YES/NO)	Yes.
Residency requirements for the founder(s)	No, the founder must not be a resident of Slovakia necessarily.

Our lawyers in Slovakia can explain the entire procedure related to the holding companies in the country and can also provide you with details about the advantages of such a business.

Registration requirements for a holding company in Slovakia

Local investors who want to set up holding companies in Slovakia must comply with the same requirements as for any other legal forms. This means they will respect the conditions of the Company Law. Here is what one needs to prepare in this sense:

the Articles of Association;
details about the shareholders;
a declaration through at least one director is appointed;
a local legal address must also be provided;
a bank account statement indicating the deposit of the capital.

Opening a holding company in Slovakia entails appointing at least one director (there is no general residency requirement). While this is not a problem for local entrepreneurs, foreign directors from outside the EU/OECD must apply for a Slovak residence permit for the overseas person they intend to nominate.

Similarly, a Slovak bank account is required not only for the share capital of the company but also for all its financial transactions.

Should you need assistance in dealing with the incorporation matters of a holding company, you can rely on our lawyers in Slovakia. Here is also our infographic on this type of company:

The main features of holding companies in Slovakia

Creating a Slovak holding company is not difficult, however, it must be understood why such an enterprise would suit’s one interest. From this point of view, the following details may be of use:

the holding is usually a parent company having under its supervision one or more businesses called subsidiaries;
the holding owns the majority of the voting shares in a subsidiary, in order to have decision-making rights over it;
it can only exercise a control role in all of its subsidiaries, hence its name of holding, as it cannot run its daily operations.

Another useful information is the fact that a Slovak holding company can own various assets in its subsidiaries, which is one of its most important advantages.

Our Slovak lawyers can offer more information on the particularities of this business form.

Advantages of holding companies in Slovakia

The holding company has several benefits, among which:

it can own assets like real estate, intellectual property rights, various types of shares, and other financial instruments;
it can separate its assets from those of its subsidiaries, which means it is a great financial planning tool;
it has access to Slovakia’s double tax treaties, as well as the EU Parent-Subsidiary Directive.

You can find additional information on the advantages of holding companies from our law firm in Slovakia.

Taxation of a holding company in Slovakia

According to the Income Tax Act in Slovakia, dividends received by holding companies from their subsidiaries are generally not subject to corporate tax. This is a major advantage to consider when deciding to open a holding company in Slovakia. Besides that, such an entity can have local or foreign shareholders, without any restrictions related to this matter. Regarding the taxes, the foreign owner will not pay any taxes for his holding company in Slovakia. In case of financial losses, the holding company and its subsidiaries are fully covered and no payment will be considered.

Here is also a video on this type of company:

If a shareholder changes his residency for a year or more, he will still receive the dividends for its subsidiaries worldwide, but he needs to pay the residence tax in Slovakia.

Statistics on companies with operations in Slovakia

Here is a brief guide on the number of companies operating in Slovakia:

in May 2024, there were about 448,921 operational companies;
out of the total, 228,093 businesses operated in the services sector;
41,409 had as a main activity retail trade and 37,995 activated in finance, insurance, and real estate.

Apart from our business registration solutions, you can also rely on us if you want to apply for citizenship in Slovakia.

Additional information and legal assistance when opening a holding company in Slovakia can be obtained if you contact our Slovak law firm.