Formation and changes in the following subjects:•Limited Liability Company•Joint Stock Company•Limited Partnership•Unlimited Company•Trade•Cooperative•Civil Society Association•Non-profit OrganizationTaxesCorporation tax: 21%Personal income tax: 19 % from tax base which has not exceeded 176,8 times subsistence minimum 25 % from tax base which has exceeded this amountWithholding tax:35% from payments paid to subjects in countries which have not signed the DoubleTaxation Treaty with Slovak RepublicVAT rate:20 %VAT registration: Obligatory – at reaching 49 790 € turnover in last 12 months Voluntary – a deposit is required in the amount set by financial authority Termination of a business:1. deletion from the Commercial Register preceded by bankruptcy or liquidation2. the company has a legal successor - the sale, M&A or split-up of the company Accounting: obligatory including the tax returnPublicity of company´s data: company´s data including the information about statutory body and shareholders are publicly available in the Commercial Register. The anonymity of the company is not possible.Bank account: opening a bank account in Slovak bank is not a problem if the company has at least one Slovak executive officer. Slovak companies can open a bank account also in other countries like Czech Republic, Cyprus, St. Vincent. Other services:•Custody of confidential documents•Registered seat: Bratislava, Štúrovo, Nána•Virtual office•Complex administration of companies•Holding structures and connections with other countries•Services of translators•Enforcement of receivables•Land register proceedings assistance
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