družba z omejeno odgovornostjo d.o.o.Slovenia
What it takes to form, own and run a private limited company in Slovenia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Lastniki za poslovanje ne odgovarjajo z osebnim premoženjem.
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Družbo lahko ustanovi ena ali več fizičnih ali pravnih oseb, ki postanejo z ustanovitvijo družbe družbeniki.
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Družba ima enega ali več poslovodij (direktorjev), ki na lastno odgovornost vodijo posle družbe in jo zastopajo.
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Za ustanovitev morate vplačati osnovni oziroma ustanovni kapital, ki znaša najmanj 7.500 €
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Postopek ustanovitve d.o.o. preko portala SPOT ali točke SPOT je brezplačen
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Ne glede na to pa se skladno s 64. členom Zakona o obnovi, razvoju in zagotavljanju finančnih sredstev (ZORZFS) od davčne osnove za leta 2024, 2025, 2026, 2027 in 2028 davek plačuje po stopnji 22 odstotkov.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- On the simple route all contributions are paid in cash before the application is lodged; in-kind contributions require a notary.
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vse vložke morate plačati v denarju pred vložitvijo predloga
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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Družba ima enega ali več poslovodij (direktorjev), ki na lastno odgovornost vodijo posle družbe in jo zastopajo.
- Shareholders
- At least 1 · at most 50 · a company may be one
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Družbo lahko ustanovi ena ali več fizičnih ali pravnih oseb, ki postanejo z ustanovitvijo družbe družbeniki.
- Members
- At least 1 · one person may form it alone
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Družba z omejeno odgovornostjo je pravna oseba, katere lastnik je lahko ena ali več oseb.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- EUR 44.1
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Letno poročilo, predloženo na poenotenih obrazcih na elektronski način
- Accounts on the public record
- Yes
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Javna objava letnih poročil gospodarskih družb
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Annual report
- 31 March
With AJPES
Stated as 31 March for the d.o.o. column. The same page says medium and large companies also file a revised and consolidated report within eight months of year end; not read further.
What is public
- Directors
- Public
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lahko iščete tudi po osebah in ugotovite, ali je določena fizična / pravna oseba ustanovitelj, družbenik, zastopnik ali član organa nadzora v poslovnem subjektu
- Shareholders
- Public
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lahko iščete tudi po osebah in ugotovite, ali je določena fizična / pravna oseba ustanovitelj, družbenik, zastopnik ali član organa nadzora v poslovnem subjektu
- Beneficial owners
- To those with a legitimate interest
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lahko iščete tudi po osebah in ugotovite, ali je določena fizična / pravna oseba ustanovitelj, družbenik, zastopnik ali član organa nadzora v poslovnem subjektu
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 22%+1 regime
Corporate income tax: the general rate in ZDDPO-2 is 19 %, but for the tax years 2024 to 2028 the profit is taxed at 22 % under art. 64 ZORZFS.
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Ne glede na to pa se skladno s 64. členom Zakona o obnovi, razvoju in zagotavljanju finančnih sredstev (ZORZFS) od davčne osnove za leta 2024, 2025, 2026, 2027 in 2028 davek plačuje po stopnji 22 odstotkov.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Izvzem dividend in dohodkov, ki so podobni dividendam holding · 100% exempt
Taxpayers receiving dividends or other profit shares, including dividend-like income under 74. člen, where the payer is a taxpayer under ZDDPO-2 or is resident for tax purposes in an EU member state Zakon o davku od dohodkov pravnih oseb (ZDDPO-2), 24. člen
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Slovenia
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the d.o.o..
Every business in Slovenia
VAT
- Standard rate
- 22%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
5 services name Slovenia on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- družba z omejeno odgovornostjo (d.o.o.)
- ISO 20275 code
- KBKDSecondary GLEIF, Entity Legal Forms code list