Slovenia is a Central European country, it shares borders with four countries: Italy, Austria, Hungary and Croatia.



Official language



Slovenia is a parliamentary, democratic republic established according to the Constitution of December 1991. The Slovenian legal system is based on a civil law code.




Slovenia has a developed economy. About two-thirds of people are employed in services, and one-third in industry and construction. Slovenia is remarkable by well-educated workforce, well-developed infrastructure. On the other hand, the level of foreign direct investment in Slovenia is one of the lowest in the EU, and the labour productivity and competitiveness of the Slovenian economy is still significantly below the EU average.

Types of companies

  • Limited Liability Company
  • Joint Stock Company

Limited Liability Company (d.o.o.)

  • A limited liability company (d.o.o.) is a company which capital is made up of business shares contributed by founders. 
  • A limited liability company is liable with all its assets for its obligations, while shareholders are not liable for the company’s obligations. 
  • A d.o.o may be formed by one or more founders: Slovenian nationals or foreign persons. The maximum number of partners is 50.
  • The initial capital is EUR 7,500. It must be tranferred to a Slovenian bank account. 
  • The members are entitled to profits in proportion to their shares contributed or as they might agree. 
  • Decisions are taken by all members (in proportion to their contributions or as they might agree). 
  • D.o.o has a manager who may be Slovene or foreign individual. It is obligatory for the company to register for tax and health insurance.
  • Companies must keep business books, close them annually in accordance with the Slovene or International Accounting Standards and file their statutory accounts. Business books are kept on a double-entry basis. Filing requirements differ depending on the size of the company. The size is determined by certain criteria. Statutory Accounts and annual reports of large and medium-sized companies must contain balance sheet, income statement, cash flow statements, statement on changes in equity. Annual reports of small companies must contain balance sheet and income statement. 

Joint Stock Company

  • Share capital of a Joint Stock Company is divided into shares. 
  • The company is fully liable with its assets, though the shareholders are not liable for its obligations. 
  • The company can be established by any number of investors. 
  • A start-up capital is minimum EUR25,000, at least one-third of this amount must be in cash and 25% of the nominal value of the shares must be paid up before registration. 
  • Decisions related to the company are taken by the shareholders’ meeting. 
  • A management body may be represented by a board of directors or a combination of a management board and a supervisory board.

Taxation of companies

A legal entity resident in Slovenia pays corporate income tax on worldwide income. A non-resident entity pays tax on income from business activities carried out within Slovenia. The corporate income tax rate is 20%. A 0% tax rate applies to investment and pension funds, as well as venture capital companies is certain requirements are met. Companies in special economic zones pay 10% only. The following payments are subject to a deduction of tax at source: dividend - 15%, interest - 15%, royalties -15%. Deductions at source for payments to foreign residents are subject to the Double Taxation Treaties. In most cases, there is an exemption for deduction at source on a dividend paid to shareholders who are residents of the EU. The standard rate of VAT is 20%. There is a reduced rate of 8.5%. Exports from Slovenia are not subject to value added tax.

Agreements on avoidance of double taxation

Albania, Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, India, Ireland, Israel, Italy, Latvia, Lithuania, Luxembourg, Macedonia, Malta, Moldova, Montenegro, Netherlands, Norway, Poland, Portugal, Republic of Korea, Romania, Russia, Serbia, Singapore, Slovakia, Spain, Sweden, Switzerland, Thailand, Turkey, Ukraine, United Kingdom, United States.