Slovakia


The Slavic tribes settled at the territories of Slovakia in the 5th century. The Great Moravian Empire achieved the high level of prosperity. Later these territories were annexed by Hungary in the 11th century. The Ottoman Empire conquered the greatest part of Hungary. Other territories including Slovakia were led by the Austrian Habsburg Monarchs. The 13th century in Slovakia is the period of revival after the prolonged struggle between the nobles and Emperor. Slovakia was part of Austria-Hungary until it was proclaimed independent in 1918. Later it joined Czechoslovakia. In 1938 Slovakia proclaimed its autonomy as part of Czechoslovakia. Next year the First Slovak Republic was formed which was strongly influenced by Germany. In 1945 Slovakia became part of Czechoslovakia again. In 1969 the Slovak Socialist Republic was formed in Czechoslovakia. Finally, Slovakia proclaimed its independence in 1993. Since 2004 Slovakia is a member of NATO and the EU.

Service packages

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Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

7 120 USD

7 120 USD

7 620 USD

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Contact method: and / or

Core Services

5 900 EUR

— Incorporation

including incorporation tax, state registry fee, including Compliance fee

Included

— Annual government fees

Stamp Duty and Commercial Registry incorporation fee

2 115 EUR

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

150 EUR

—Delivery of documents by courier mail

DHL or TNT, at cost of a Courier Service

730 EUR

— Apostilled set of Statutory documents

Optional services

Nominee Director

Paid-up “nominee director” set includes the following documents

Nominee Shareholder

Paid-up “nominee shareholder” set includes the following documents

Related services

Tax Certificate

Company’s tax residence certificate for access to double tax treaties network

Certificate of Good Standing

Document issued by a state agency in some countries (Registrar of companies) to confirm a current status of a body corporate. A company with such certificate is proved to be active and operating.

Certificate of Incumbency

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 7120
Cost of annual service, starting from the second year 2550
Open account in 26780
Incorporation timescale for a turnkey company 2 weeks
Country 26728

General information shortly

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Total area Population Capital Unemployment Corruption perceptions index rank
49.035 sq.km 5.488.339 (2013) Bratislava 13.9% (2012) 61 (2013)
Location Central Europe
National currency Euro
Conditional reduction of currency EUR
Against USD 0.73
Climate, average max and min t° Ttemperate; cool summers; cold, cloudy, humid winters; avg. maximum temperature (July) +24°; avg. minimum temperature (January) -4°
Time difference from Moscow - 3 hours
Dialing code +421
State language Slovak
Ethnic groups Slovak 80.7%, Hungarians 8.5%, Roma 2%, Czechs 0.6%, Rusyns 0.6%, others 7%
Literacy rate 99%
Credit rating AAA
Government type Parliamentary democracy
Executive branch Cabinet of ministers headed by Prime Minister
Legislative branch 150-seat unicameral National Council of the Slovak Republic
Judicial branch Constitutional Court; Supreme Court, regional courts, magistrate courts.
GDP per capita rank 43 (2013)

Corporate info

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Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
Yes civil law 2 weeks No Yes
Types of entity sole proprietorship, general partnership, limited partnership, limited liability company, joint-stock company, cooperative, branch of a foreign company
Incorporation timescale for a new company 5 days
Company suffix společnost s ručením obmedzeným" or "spol. s r.o." or "s.r.o."
Sensitive words inadmissible expressions (e.g. those promoting fascism, vulgar terms, etc.).
Local registered agent No
Information to be kept at the registered office No requirements
Seal required, type of seal not required
Redomiciliation (to, from) permitted permitted

Director and secretary

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Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
1 Yes (resident of the EU or OECD country) No Yes Yes
Directors’ meetings/frequency/location Yes / annually / no requirements
Company secretary required Нет
Residency requirements for a secretary Нет
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

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Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
1 No Yes Yes Yes
Meetings/frequency/location Yes / annually / no requirements
Beneficiary info disclosure to No

Shares and share capital

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Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
5000 5000 5000 100% before registration (if there is only 1 shareholder); 50% (if there is more than 1 shareholder), the rest 50% - within 5 years No
Standard currency EUR
Standard authorized share capital 5000
Standard par value of shares No
Shares with no par value permitted No

Taxes

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Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
21% Regular rate 20% 0%/19%/19% No
Personal tax 19-25%
Corporate tax (in detail) The standard income tax rate is 21%. A reduced rate of 15% is set for companies with revenues of up to 100.000 euro
Capital gains tax. Details Capital gains are included in corporate tax base
VAT. Details The standard VAT rate is 20%. A reduced rate of 10% applies to certain goods and services
Other taxes Social contributions, Real estate tax

Accounts

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Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes Yes No Yes No
Requirement to prepare accounts Yes
Double tax treaties network 70
Tax Exchange Information Agreement network 1
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General info

The Slovakia is a landlocked state in Central Europe. It is bordered by the Czech Republic and Austria to the west, Poland to the north, Ukraine to the east and Hungary to the south.
Total area of the country is 49.035 sq. km. The population is 5.488.339 people (2013). Among ethnic groups are Slovak (80.7%), Hungarians (8.5%), Roma (2%), Czechs (0.6%), Rusyns (0.6%), others (7%).
The capital is Bratislava.
The official language is Slovak.
The currency is Euro (EUR). 1 USD is equal to 0.72 EUR.
Climate of Slovakia is temperate; cool summers; cold, cloudy, humid winters; avg. maximum temperature (July) +24°; avg. minimum temperature (January) -4°.
Time difference with Moscow is -3 hours.
Literacy rate is 99%.
Calling code is +421.

History

The Slavic tribes settled at the territories of Slovakia in the 5th century. The Great Moravian Empire achieved the high level of prosperity. Later these territories were annexed by Hungary in the 11th century.
The Ottoman Empire conquered the greatest part of Hungary. Other territories including Slovakia were led by the Austrian Habsburg Monarchs. The 13th century in Slovakia is the period of revival after the prolonged struggle between the nobles and Emperor. Slovakia was part of Austria-Hungary until it was proclaimed independent in 1918. Later it joined Czechoslovakia. In 1938 Slovakia proclaimed its autonomy as part of Czechoslovakia. Next year the First Slovak Republic was formed which was strongly influenced by Germany. In 1945 Slovakia became part of Czechoslovakia again. In 1969 the Slovak Socialist Republic was formed in Czechoslovakia. Finally, Slovakia proclaimed its independence in 1993. Since 2004 Slovakia is a member of NATO and the EU.

Government Type

Slovakia is a parliamentary democratic republic with a multi-party system.
The head of state is the President, elected by direct popular vote for a five-year term.
Executive power belongs to the head of government, the prime minister, who is usually the leader of the winning party, but he/she needs to form a majority coalition in the parliament. The prime minister is appointed by the president. The remainder of the cabinet is appointed by the president on the recommendation of the prime minister.
Legislative power is formed by the 150-seat unicameral National Council of the Slovak Republic (Národná rada Slovenskej republiky). Delegates are elected for a four-year term on the basis of proportional representation.
Judicial power comprises the Constitutional Court of Slovakia (Ústavný súd), which rules on constitutional issues. The 13 members of this court are appointed by the president from a slate of candidates nominated by parliament. There are also Supreme Court (Najvyšší súd), regional courts (Krajský súd), and magistrate courts (Okresný súd).

Economy

The Slovak economy is considered an advanced economy. Slovakia transformed from a centrally planned economy to a market-driven economy. Major privatizations are nearly complete, the banking sector is almost completely in private hands, and foreign investment has risen.
Before the global recession, Slovakia had experienced high and sustained economic growth. In 2011 (with the GDP growth of 3.3%) and 2012 (GDP growth of 1.8%), Slovakia was the 2nd fastest growing Eurozone member after Estonia. Slovakia's GDP growth of 0.9% in 2013 remains one of the highest in the Eurozone.
The ratio of government debt to GDP in Slovakia reached 58% by the end of 2013.
Unemployment, peaking at 19% at the end of 1999, decreased to 7.5% in October 2008 according to the Statistical Office of the Slovak Republic. In addition to economic growth, migration of workers to other EU countries also contributed to this reduction. According to Eurostat, the unemployment rate in September 2012 is at 13.9% the third highest in the Eurozone (after Spain and Portugal).
Slovakia is an attractive country for foreign investors mainly because of its low wages, low tax rates and well educated labour force. In recent years, Slovakia has been pursuing a policy of encouraging foreign investment.
In March 2008, the Ministry of Finance announced that Slovakia's economy is developed enough to stop being an aid receiver from the World Bank. Slovakia became an aid provider at the end of 2008.

CORPORATE INFORMATION

Legal system

The civil law system of Slovakia is based on Austro-Hungarian codes. The legal code was modified to comply with the obligations of Organization on Security and Cooperation in Europe (OSCE) and to expunge the Marxist-Leninist legal theory. Slovakia accepts the compulsory International Court of Justice jurisdiction with reservations.

Types of entity

The principal forms of business organization in Slovakia are:
  • sole proprietorship
  • general partnership
  • limited partnership
  • limited liability company
  • joint-stock company
  • cooperative
  • branch of a foreign company.

The most common structure is the limited liability company.

REGISTRATION

Company name

There is a range of requirements to the company name in Slovakia:
  • a company name shall not be identical with or resemble too nearly to the name of an existing company;
  • it must comprise the words "společnost s ručením obmedzeným" (Limited Liability Company), or at least one of the admissible abbreviations, "spol. s r.o." or "s.r.o.";
  • any information included in the company name and indicating a particular line of business should reflect the entrepreneur's current business activity;
  • company name should not contradict the law;
  • company name may not include any inadmissible expressions (e.g. those promoting fascism, vulgar terms, etc.).

Registration

The following steps are required to incorporate a Limited liability company in Slovakia:
  1. Check the uniqueness of the proposed company name online – less than 1 day: The cost of the certificate is EUR 3. The cost of a certificate issued in electronic form is EUR 0.33. An online check without charge is possible, but the information on the online website of the Commercial Register (www.orsr.sk) is not legally binding and usable for legal acts.
  2. Notarize articles of association and related documents - 1 day: A company is established by articles of association signed by every founder. Signatures shall be officially verified. The fee for verification of one signature is 1.99 EUR (without VAT).
  3. Apply at the One stop shop for trade licenses, income tax registration and health insurance company - 3 days: The one-stop shop created the Trade Licensing Offices, where it is possible to apply for trade licenses, income tax and health insurance with one application form. The hardcopy application for a standard trade license is EUR 5 and for a regulated or craft trade license EUR 15.
  4. Obtain at the tax authority office a form showing the partners tax arrears - 5 days: According to the Amendments Act no. 246/2012, effective on October 1, 2012, to start up a limited liability company, it is necessary to obtain at the tax authority office a form showing the partners tax arrears. If the tax debits of each partner exceed EUR 170, it is not possible to start up a limited liability company.
  5. Open a bank account - 1 day: The cost of opening a bank account varies from bank to bank but in average is EUR 16,5. Minimum shareholder´s capital to be paid is EUR 750, before registering the company at least 30% of each shareholder´s capital (30% of EUR 750) and a total of at least EUR 2500 must be paid.
  6. Apply for registration at the District Court - 2 days: The business registration process is made by court clerks. The registration form can also be submitted electronic. However, to be submitted electronically, the form must be signed by a secure electronic signature. The proposal for company registration must be signed by all executives, and their signatures must be certified. The County Registry Court must enter changes to a Commercial Register entry, and add or delete it, within 2 working days of receiving the completed registration form and its supporting documents. The cost for the electronically application is EUR 165,75 and for the hardcopy application is EUR 331,5.
  7. Court Register with pension, sickness, and disability insurance and unemployment insurance at the local social insurance company (Socialna poistovna) - 1 day: For social security, the company must register itself as an employer at least one day before the first employment contract become effective and must register all new employees with the Social Insurance Company eight days before the contract becomes effective. The registration forms are available at the official Social Security Company Web site (www.socpoist.sk).

The formation of a new company in Slovakia takes about 2 weeks.

Local registered office

The company in Slovakia must lawfully use premises for the purpose of maintaining its registered office. The registered office must be stated in the Foundation Deed and supported in the application for the registration of the company in the Commercial Register with evidence of the title of the company to its premises (such as an ownership deed for the premises, a lease agreement or a declaration of the owner of the premises allowing the company to register its office therein). Often at the time of its foundation, a company uses temporary (virtual) premises/office and obtains permanent premises at a later stage.

Seal

There are no statutory requirements for a company in Slovakia to have a seal.

Redomicile

The redomiciliation of companies to or from Slovakia is permitted.

COMPANY STRUCTURE

Directors

Every company in Slovakia must have at least on director (executive). The general meeting appoints one or more executive directors as the statutory body of the limited liability company; only an individual can be appointed an executive director. Although there are no nationality requirements for Executives, a non-EU or non-OECD citizen must have a residence permit in Slovakia. Executive directors decide on all matters of the company not vested to its general meeting, act on behalf of the company and represent the company in relations with third persons.
Directors’ information appear on public profile.
Directors should hold Board’s meetings at least once a year. The place of the meeting can be in Slovakia or anywhere else.

Secretary

Slovak companies are not required to appoint a company secretary.

Shareholders

Each company in Slovakia must have minimum one shareholder (but no more than 50). There is no restriction on the nationality or residency of the shareholders. The shareholders can be individuals or legal persons.
An LLC with only one member (shareholder) may not be the sole founder or member of another LLC. This rule also applies to foreign entities. In addition, the LLC may not be established by a person having outstanding tax or customs liabilities.
The general meeting of shareholders is the supreme body of the limited liability company empowered to decide on all matters vested to it by law or by foundation agreement; general meeting may reserve by itself the right to decide on certain matters. The general meeting decides in most matters by a simple majority of votes of shareholders present at the meeting. In certain most important matters stipulated by law (such as adopting and amending the foundation agreement or increasing or decreasing the registered capital) a two-third majority is required; foundation agreement may stipulate a higher majority for approval of certain decisions.

Beneficiary

Despite the fact that many jurisdictions are discussing an issue of introducing an open register of beneficiaries, there is no such a register yet, including Slovakia. This means that beneficiaries’ details do not appear on a public profile. Generally, service providers including firm specializing in company formation, trust managers, lawyers, and accountants, keep beneficiaries’ information in strict confidentiality. It can only be disclosed to regulatory authorities (e.g. during examinations for its existence) or in compliance with a court order.

Share capital and shares

The minimum registered capital for an LLC is EUR 5,000 and the minimum contribution by one member (shareholder) is EUR 750. The registered capital must be paid up within the time period set out by the Foundation Deed, however at the latest within five years from the date of incorporation.
If the LLC is founded by a single founder,
 100% of the registered capital must be
paid up before submission of the petition
for registration with the Commercial
Register. If the LLC has more than one
founder, at least 30% of the contribution
of each member to the registered capital
of the company and overall at least 50%
of the minimum registered capital (EUR
5,000) has to be paid up prior to the 
submission of the petition for registration
with the Commercial Register.
As opposed to shares in a joint stock company, ownership interests are not securities and no share certificates are issued. Further, they are not publicly tradable.
LLC ́s members and their ownership interests are listed in the Commercial Register.
An LLC must create a reserve fund whose amount must eventually be at least 10% of its registered capital. The reserve fund may either be created at the time of the establishment of the LLC or as soon as it records profits. In the latter case, the contribution to the reserve fund must amount to at least 5% of the company’s net profits (until it amounts to 10% of its registered capital).

TAXATION

Personal income tax

Tax residents of Slovakia pay tax on their worldwide income, non-residents – on income from sources in Slovakia.
Income tax is levied at the rate of 19% on the income in the amount of the subsistence minimum increased 176.8 times (i.e. EUR 36,256.38). The excess is taxed at 25%.
Gains from the sale of assets are taxed at the rate of 19%.
Gains from the sale of non-business assets are tax exempt if the assets were owned for at least 5 years.
Gains from the sale of shares in companies listed on recognized exchanges are tax exempt if the shares were held for more than one year.
Dividends are generally taxed at the rate of 7%.

Corporate income tax

Slovak companies pay corporate income tax on their worldwide income, foreign companies – on income from sources in Slovakia.
The standard corporate income tax rate is 21%. A reduced rate of 15% applies to companies with revenues of up to EUR 100,000.
Gains from the sale of assets are included in the corporate income tax base.
Gains from the sale of shares may be tax exempt if at least 10% participation was held for at least two years and if certain other conditions are met.
Dividends are tax exempt except in some cases. In particular, dividends from companies located in non-treaty countries may be taxed at the rate of 35%.

CFC rules

A foreign company is considered a controlled foreign company (CFC) if more than 50% of its capital or voting rights or rights to profits is held, directly or indirectly, solely or jointly with related parties, by a Slovak company, and if the foreign company is taxed at a rate of less than 50% of the tax that would otherwise be payable in Slovakia.
The non-distributed profit of a CFC is included in the tax base of the controlling Slovak person to the extent such profit is attributable to the assets and risks related to the foreign company’s significant functions performed in Slovakia.

Withholding tax

No tax is withheld on dividends paid to legal entities out of the profit arising since 2004.
Interest and royalties are taxed at 19%.
Dividends, interest, and royalties paid to non-DTT (Double Tax Treaty) or non-TIEA (Tax Information Exchange Treaty) countries, or to an unidentifiable beneficiary are taxed at 35%.
Tax rates are reduceable under double tax treaties and EU directives.

VAT

The standard VAT rate is 20%.
Some goods and services are subject to the reduced rate of 10%.

Social security contributions

Social security contributions are 9.4% for the employee and 24.4% for the employer. No such contribution is payable on remuneration exceeding EUR 7,644 per month.
The health insurance contribution is 4% for the employee and 10% for the employer.
Employers also pay for an injury insurance at the rate of 0.8%.
Health insurance contributions may be payable not only on employment remuneration, but also on other income, such as income from the sale of shares.

Immovable property tax

Immovable property tax is levied on land, buildings, and apartments.
The rates are set by local authorities and vary greatly depending on the location and type of the property.

Double tax agreements

Slovakia has entered a number of double tax and tax information exchange mechanisms:
  • 70 DTCs: Armenia, Australia, Austria, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Montenegro, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Ethiopia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Kazakhstan, Korea (Republic of), Kuwait, Latvia, Lithuania, Luxembourg, Macedonia, Malta, Mexico, Moldova, Netherlands, Nigeria, Norway, Poland, Portugal, Romania, Russia, Serbia, Singapore, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Syria, Thailand, Tunisia, Turkey, Turkmenistan, UAE, Ukraine, United Kingdom, USA, Uzbekistan, Vietnam.
  • 1 TIEA: Guernsey.

Exchange control

Foreign exchange transactions can generally be made without restrictions.

ACCOUNTS

Financial statements

Financial statements have to be prepared at the end of each financial year. The financial statements shall give a true and fair view of the entity’s net worth and earnings situation. The financial statements consist of the balance sheet, the profit and loss statement and the notes. The management of the company is responsible for the preparation of the financial statements, which have to be done within 3 month after the balance sheet date.

Audit

Companies, which exceed two of the three below-mentioned criteria in the two financial years ending before the actual balance sheet date have to be audited in Slovakia:
  • total assets of more than EUR 1 000 000

  • turnover of more than EUR 2 000 000

  • more than 30 staff.

Annual Return

Generally speaking, Annual Return is a short review on the current state of the company, which is prepared by the company secretary annually. As a rule it includes the following information:
  • Incorporation information (registration date, registered address);
  • Information about directors and their resignation;
  • Information about secretaries and their resignation;
  • Information about registered capital, nominal value of shares and amount of issued shares;
  • Information about shareholders and share transfer.


Slovak companies are not required to prepare and file annual return.

Tax returns

The standard financial and tax year corresponds to the calendar year.
It is potentially possible to set a different 12-month period as the financial and tax year.
Corporate income tax returns must be filed within 3 months of the financial year-end.
During the year, quarterly or monthly advance tax payments are made, with final payment due on the tax return filing date.

International law relations

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Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes civil law 70 Yes No

Public authorities and legal acts

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List of laws and regulations
Act name Scope of law
Income Tax Act income tax
VAT Act VAT
Duty Stamps Act duty stamps
Act on Excise Duty on Mineral Oil excise duty on mineral oil
Act on Excise Duty on Alcoholic Beverages excise duty on alcoholic beverages
Act on Excise Duty on Tobacco Products excise duty on tobacco products
Act on Excise Duty on Electricity, Coal, and Natural Gas excise duty on electricity, coal and natural gas
Customs Act customs duties
Accounting Act accounting
Tax treaties entered Armenia, Australia, Austria, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Chinese Taipei, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Ethiopia, Finland, Former Yugoslav Republic of Macedonia, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Kazakhstan, Korea (Republic of), Kuwait, Latvia, Libya, Lithuania, Luxembourg, Malta, Mexico, Moldova (Republic of), Montenegro, Netherlands, Nigeria, Norway, Poland, Portugal, Romania, Russian Federation, Serbia, Singapore, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Syrian Arab Republic, Tunisia, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan, Viet nam
Tax Exchange Information Agreement (TEIA) Guernsey
List of state regulatory authorities
Government Office http://www.government.gov.sk/
Ministry of Foreign Affairs https://www.mzv.sk/web/en
Ministry of Finance http://www.finance.gov.sk/en/
Ministry of Justice http://www.justice.gov.sk/Stranky/default.aspx
Commercial Register http://www.orsr.sk/Default.asp?lan=en
Tax Office https://www.financnasprava.sk/en/homepage
Social Insurance Agency http://www.socpoist.sk/?lang=en
Slovakia Investment and Trade Development Agency http://www.sario.sk/en
National Bank of Slovakia https://www.nbs.sk/en/home

    Legal Partner of Review:

    PROTTECO TRUST COMPANY

    PROTTECO TRUST COMPANY forms part of a financial and international tax consulting group based in the Czech Republic, Slovakia and Cyprus. It was formed by Czech and Cyprus-based professionals with two decades of experience in asset protection and international tax planning. Currently, the group employs 150 tax, legal, corporate and administration specialists. With our offices in Prague, Bratislava and Nicosia we provide the following services: international tax planning and asset protection consulting, creation of structures fit to clientele from particular countries, company formation and administration in the Czech Republic, Slovakia, Cyprus and other countries, secretarial services, nominee director and shareholder services, bookkeeping and audit services in all countries where we operate, mailhosting, serverhosting, webdesign, webhosting and secure e-mail communication services, trustee services.

    Slovakia company formation

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