Slovak Republic

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Formation and changes in the following subjects: Limited Liability Company Joint Stock Company Limited Partnership Unlimited Company Trade Cooperative Civil Society Association Non-profit Organization Taxes Corporation tax: 21% Personal income tax: 19 % from tax base which has not exceeded 176,8 times subsistence minimum 25 % from tax base which has exceeded this amount Withholding tax: 35% from payments paid to subjects in countries which have not signed the DoubleTaxation Treaty with Slovak Republic VAT rate: 20 % VAT registration: Obligatory – at reaching 49 790 € turnover in last 12 months Voluntary – a deposit is required in the amount set by financial authority Termination of a business: 1. deletion from the Commercial Register preceded by bankruptcy or liquidation 2. the company has a legal successor - the sale, M&A or split-up of the company Accounting: obligatory including the tax return Publicity of company´s data: company´s data including the information about statutory body and shareholders are publicly available in the Commercial Register. The anonymity of the company is not possible. Bank account: opening a bank account in Slovak bank is not a problem if the company has at least one Slovak executive officer. Slovak companies can open a bank account also in other countries like Czech Republic, Hungary etc. Other services: Custody of confidential documents Registered seat: Bratislava, Štúrovo, Nána Virtual office Complex administration of companies Holding structures and connections with other countries Services of translators Enforcement of receivables Land register proceedings assistance

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