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Articles
Holding Companies in Slovenia
Updated on Thursday 03rd March 2022
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A holding company in Slovenia is a legal structure which has control over the management and policy of other companies. If a foreign investor wants to extend his business activity in Slovenia one way to do it is to buy enough assets or stocks in a local company.
Our Slovenian company formation specialists can be your trustful guide in becoming a holding company in Slovenia, by offering you all needed information and legal support.
| Quick Facts | |
|---|---|
| Legal entities used |
Private and public limited liability companies |
|
Incorporation method |
Registration with the Slovenian Trade Register |
|
Incorporation time |
Approx. 2 months |
| Advantages |
Easy to incorporate, no liability on the obligations of its subsidiaries, variety of assets it can own |
| Precautions | Must have a registered address and bank account in Slovakia |
| Shareholding structure |
At least one shareholder is required |
| Minimum Capital |
Approx. 7,500 EUR for a private company, approx. 25,000 EUR for a public company |
| Taxation | Standard corporate tax of 19% |
| Control | Full control and management decision rights over its subsidiaries |
| Accounting and Reporting | Annual financial statements must be filed |
| Number of double taxation treaties | Approx. 50 |
The main forms that can be taken by holding companies in Slovenia
A holding company falls under the same rules as domestic businesses in Slovenia, namely the Company Law. Because of this, they can take the following corporate forms:
- - private limited liability companies;
- - public companies.
The most employed is the private entity, as it fits the main characteristics of this type of business form better.
If you want to create a holding company in Slovenia you can benefit from an attractive taxation system, but also from numerous advantages thanks to Slovenia’s membership to the European Union. We are also at your service if you want to open a Slovenian company for trading or commercial purposes.
Types of holding companies
There are several types of companies that can be created in countries all over the world and most of them can also operate in Slovenia. The most important are:
- pure holding companies that the most common, as they represent the main purpose of such a business, that of owning shares in its subsidiaries;
- mixed holding companies that are created for producing goods and owning shares in other enterprises;
- immediate holding companies that own other holding companies;
- financial holding companies that are usually created for owning financial assets in their subsidiaries.
Our company registration agents in Slovenia can provide in-depth information on the main features of each type of holding company.
Facts about holding companies presented by our company formation consultants in Slovenia
According to the Slovenian Companies Act, a holding company holds shares from several other companies. These subsidiaries can be either wholly owned or only partially owned by the holding company, depending on the amount of decision influence they still have. The advantage of 100% ownership over a subsidiary is the access obtained to the proprietary technology of the subsidiary. On the other hand a total ownership implies as well much more responsibility.
A holding company in Slovenia has an important word to say regarding the choice of managers in the companies that it holds, and although it does not directly produce any goods or services, it can oversee the growth of the subsidiaries that do. However, each subsidiary is responsible for the day-to-day activity and for the internal operations and organization.
In case of losses, the Slovenian holding company cannot be pursued for remuneration so it is backed up in case one of the subsidiaries goes bankrupted.
For a more in-depth perspective on the holding companies in Slovenia you may address your questions to our specialists in company registration in Slovenia.
Types of assets owned by holding companies in Slovenia
A holding company in Slovenia can hold several types of assets:
- • A Share in other corporations;
- • Stocks in a limited liability companies D.O.O Druzba z Omejeno Odgovornostjo or in partnerships D.D. Delniska druzba;
- • Real estate, such as lands or buildings ;
- • Patent trademarks;
- • Stocks;
- • Bonds.
Don’t hesitate to call on their help for the evaluation of the legal implications of such a move. If you are not a native speaker, our specialists in company formation in Slovenia will lessen for you any language barriers you might encounter in conducting legal and administrative actions in the country.
What to consider when opening a holding company in Slovenia
Even if a Slovenian holding company will respect the same company registration procedures as for all other domestic entities, there are several aspects one must consider, among which:
- - the holding company can have one or more subsidiaries it controls, however, it does not have management rights in them;
- - in case any of the subsidiaries fails to meet its obligations, the holding company will be exempt from liability;
- - the holding company is in charge of the coordination and distribution of resources in its subsidiaries.
The holding company is also an important tax minimization tool that can be used by foreign investors residing in the European Union and who can benefit from the EU Parent-Subsidiary Directive.
Our Slovenian company formation officers are at your disposal with detailed information on the main advantages you can obtained through a holding enterprise.
Slovenian company formation requirements
The creation of a holding in Slovenia will imply the same steps as for any other entity. It requires one shareholder and one director who can be of any nationality, which is what makes this country so appealing from a company incorporation point of view.
In terms of share capital, in the case of a private entity, the minimum amount requires is 7,500 euros, out of which 25% must be deposited in a local bank account prior to incorporation. In the case of a public company, the minimum amount imposed under the law is 25,000 euros and it must be deposited in full upon registration.
In most cases, the holding company will have a higher share capital considering it usually holds valuable assets in its subsidiaries, but also to the fact that it can own several companies in order to diversify its portfolio.
The main advantages of a holding company in Slovenia
By far, the main advantage of a setting up a holding company in Slovenia is that it can be used as a tax minimization tool. Moreover, it is also one of the most efficient ways of protecting assets without being affected if one of its subsidiaries defaults, for example.
Holdings are also great investment tools, as they inject large capital in their subsidiaries from which they can later take to invest in other projects, thus generating more profits.
If you want to open a holding company in Slovenia and need assistance, you can rely on our specialists for quick and reliable services.
Tax aspects to consider when creating a Slovenian holding company
As a domestic business, the holding company must register with the Slovenian tax authorities, and pay its taxes here. What should be noted is that Slovenia does not have an exemption regime that other European countries have and that apply to holdings, however, such entities benefit from special provisions under the capital gains taxation system.
Here are the main tax aspects to consider about the taxation of companies in Slovenia:
- - the corporate tax rate in Slovenia is set at a rate of 19%;
- - capital gains are imposed the same 19% rate, however, in the case of holding companies owning at least 8% under the form of shares in a subsidiary for more than 6 months, exemptions apply;
- - dividend taxation can also be subject to a 95% exemption under the EU Parent-Subsidiary Directive.
When you intend to open a company in Slovenia please contact our local specialists which are willing to offer all needed support.
Meet us in Slovenia
Call us now at +386 8 2055 950 to set up an appointment with our company formation consultants in Slovenia. Alternatively you can incorporate your company without traveling to Slovenia.
As our client, you will benefit from the joint expertize of local experts and international consultants. Together we will be able to offer you the specialized help you require for your business start-up in Slovenia.
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