Frequently asked questions

The starting point for any operations or actions in Slovenia is an open legal entity. The most popular form for investors is d.o.o. - limited liability company.

Minimum authorized capital - 7 500 EUR.

The term for opening a company is 2 business days (including opening a bank account)

Prerequisites - legal address, open bank account, accounting, annual balance sheet.

The procedure for opening a company in Slovenia:

1. Obtaining a tax number
2. Visit to the registration chamber or a notary public (it is necessary to determine the name of the company, types of activities, address, appoint a director, etc.)
3. Opening a bank account and paying for the authorized capital (minimum capital in Slovenia is 7,500 EUR)
4. Registration of the company in court within 2 days
5. Signing a bank agreement to open a permanent account in the name of the company

The company registration procedure is handled by one of the recommended law firms.

Corporate income taxes

Your taxes will depend on the taxation scheme that will be selected:

• classic work of the company - 20% income tax (income minus expenses)
• simplified tax system - 4% of the company's turnover (the entire balance of the company account is the net profit) - the condition for working with the simplified system is 1 year of work turnover up to 50 000 EURO, after the first year under the condition of employment 1 company employee is allowed Turnovers up to 100 000 EURO.

Repatriation tax (if any)

• 0% on dividends paid abroad for EU members; 15% for other countries, unless otherwise specified in a bilateral agreement ().

Dividend tax

• 27,5% - BUT! By purchasing real estate in Slovenia you do this by loaning the founder of the company. The repayment of the loan of the founder is not taxed. Those. if the payback of an object has been going on for 8 years, then the tax on the payment of dividends does not concern you all this time.

VAT

• 22% - standard rate;
• 9.5% - reduced rate (applies to residential real estate with an area of ​​up to 120 sq.m for apartments and 250 sq.m for cottages, as well as food, water, medicines, books and other goods affecting the national welfare)

Legal entities working in the VAT system can deduct the amount paid as input VAT in the tax return for the reporting period.

Property tax - 0%

Property Transfer Tax - 2%

Social security contributions for employed employees (if you have any)

• 16.1% - due to the employer
• 22.1% - paid by the employee

Slovenian banks are currently located for lending. We work with many banks and credit brokers in Slovenia.

Average loan conditions:

Commercial property with tenant

• bank financing: up to 70%
• rate: 2.5%
• term: depends on the lease, for example, if an agreement is concluded with the tenant for 8 years, the bank will issue a loan for 10 years.

Residential Real Estate Real Estate

• bank financing: up to 50%
• rate: 2.5%
• term: depends on the lease, for example, if an agreement is concluded with the tenant for 8 years, the bank will issue a loan for 10 years.

Read more about loans in an interview with Srečko Judar.

And also, if you are thinking about lending to a commercial project, we recommend our material on how to increase the profitability of the project using bank leverage.

Read more details and with examples in our joint material with prian.ru

The minimum cost of maintaining the company

1. Maintaining financial statements from 100 to 200 euros.
2. Payment of income tax (depending on the total amount of profit) - 20% of profit or 4% of turnover. The minimum recommended level of company turnover is from 20,000 to 25,000 EUR. The cleared profit can be directed both to returning the loan to the owner, and to further acquiring assets or investments.
3. Payroll taxes (with a minimum payroll deductions of 400 EUR for non-residents or 300 EUR for tax residents + payroll for your calculation