Joint-Stock Company
 
The registered capital of a joint-stock company is divided into shares having a defined nominal value. In comparison with a limited liability company, there are no special advantages connected with a joint-stock company. Both legal forms are fully accepted in the whole European Union. However, the use of joint-stock companies became typical for a high volume business. At the same time, the joint-stock company is the only legal form by which it is possible to deal with participations in it through a stock exchange, since shares are considered as securities.  
 
Shareholders:
natural persons as well as legal entities (a 100 % foreign participation is possible)
 
 
Number of Shareholders:
at the establishment at least 2 natural persons or 1 legal entity
 
 
Registered Capital:
SKK 1,000,000 SKK or EUR 25,000 – the use of the registered capital within the conduction of business activities of the company is possible. It shall be sufficient when a confirmation related to the payment of the registered capital is issued by the authorised shareholder.
 
 
Liability:
The company is responsible for all its liabilities up to the amount of its assets. There is no liability of its shareholders related to their participation in the company.
 
 
Bodies:
Board of Directors (at lease 1 member) and Supervisory Board (at least 3 members)
 
 
Seat:
The establishment of a registered seat is required.
 
In the case that you do not have own premises at the disposal for the establishment of a contact address, we will be pleased to offer you our service of shared registered seats (the so-called virtual office).
 
 
Trade Licence:
Registration with the competent trade licence authority is necessary (the holder of the trade licence is the company).
 
 
Commercial Register:
The registration with the competent company register is inevitable.
 
 
Tax Duties:
19 % income tax (no additional taxation of distributed profits – dividends in Slovakia)
 
 
Recommended for:
For all major entrepreneurs that plan to establish a subsidiary with own legal personality in Slovakia.