Slovenia: Types Of Company
The Slovenian government actively encourages, and has a liberal approach to, foreign investment. Slovenian legislation distinguishes between residents and non-residents, rather than foreign and domestic investors. In general, residents are defined as companies or other persons with their business registered in Slovenia, branches of foreign companies registered in Slovenia (if they are engaged in profitable business), and entrepreneurs who run their own business and permanently reside in Slovenia. In addition to the company forms identified below, business may also be established with the status of a sole trader or a European public company.
Companies are defined by size for the purposes of accounting, and must meet at least two of the criteria in each case:
- Micro company: less than 10 employees; annual income of less than EUR2m; assets valued at less than EUR2m.
- Small company: less than 50 employees; annual income of less than EUR8.8m; assets valued at less than EUR4.4m.
- Medium company: less than 250 employees; annual income of less than EUR35m; assets less valued at than EUR17.5m.
- Large company: more than 250 employees; annual income of more than EUR35m; assets valued at more than 17.5m.
All types of company are legal entities, which must be registered at court.
The Companies Act regulates the treatment of foreign companies and entrepreneurs investing in Slovenia. A business must operate from its registered office in Slovenia or from a branch office of a foreign company.
Financial and fiscal incentives are available and investors may apply for grants. Incentives are also available from local municipal authorities and include employment subsidies and training support.