SI · N 46°03′ · E 14°31′

Slovenia

Slovenia is in Central Europe and uses the euro, making it suitable for EU-facing trade, manufacturing, and regional operations. Foreign investors commonly use a d.o.o.; foreign individuals and entities may hold shares, while bank due diligence and sector licences require case-by-case review.

SI

An EU base for manufacturing and trade.

Limited liability company družba z omejeno odgovornostjo (d.o.o.)

Talk to an advisor
01Key facts · 关键信息

Key points on one page.

Tax
Corporate income tax 22% for 2024–28; 15% global minimum tax for in-scope large groups; dividend WHT 15%
Shareholders and directors
Min. 1 shareholder and 1 director; shareholders may be foreign individuals or entities
Share capital
Min. EUR 7,500; standard SPOT registration requires full cash payment before filing
Local requirements
Slovenian registered address and consent to use it; licensed sectors need separate approvals
Annual maintenance
File annual report with AJPES and CIT return within 3 months after year end
Incorporation timeline
Approx. 4–8 business days; document certification or banking may extend timing
Public disclosure
Company, director, and founder data are searchable; beneficial-owner data have restricted access

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (9)›
  1. 01SPOT:有限责任公司 d.o.o.
  2. 02SPIRIT Slovenia:设立公司
  3. 03PwC Worldwide Tax Summaries:Slovenia corporate income tax
  4. 04PwC Worldwide Tax Summaries:Slovenia withholding taxes
  5. 05FURS:企业所得税申报
  6. 06AJPES:斯洛文尼亚商事登记册
  7. 07AJPES:年度报告
  8. 08SIBIZ:限制实益拥有人登记公开查阅
  9. 09Hong Kong IRD:Hong Kong–Slovenia tax agreement

02 · Advantages

Why Slovenia

  • 01Access to the EU single market and euro area
  • 02A d.o.o. can have foreign individual or corporate owners with limited liability
  • 03SPOT one-stop registration links Court, business, and tax registration
Best forEU trade and distributionLight manufacturing and logisticsCentral European regional operations

03 · Requirements

Formation requirements

  • Company name ends with “d.o.o.”
  • Founders need ID and a Slovenian tax number; certify foreign documents where required
  • Simple setup uses standard SPOT articles; non-cash contributions or tailored terms require a notary

04 · Compliance

Annual compliance

  • File AJPES annual report and CIT return within 3 months after year end
  • Medium-sized, large, and public companies require statutory audit
  • Update RDL beneficial-owner data within the statutory deadline

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

Incorporate a
Slovenia company.

Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.

Services required (select all that apply)