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.  
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.
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.
Board of Directors (at lease 1 member) and Supervisory Board (at least 3 members)
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.