Recently, more and more entrepreneurs in Slovakia have been choosing an s.r.o., a limited liability company, instead of a \u017eivnos\u0165.<\/p>\n\n\n\n
The reason is clear.<\/p>\n\n\n\n
In 2026, for many business models, a company has become more attractive in terms of taxes, social contributions, liability, and further business scaling.<\/p>\n\n\n\n
For example, legal entities with taxable income of up to \u20ac100,000 are subject to a 10% corporate income tax rate. For an entrepreneur who is an individual, income from business activities of up to \u20ac100,000 is subject to a 15% tax rate.<\/p>\n\n\n\n
In addition, the rules on social insurance for SZ\u010cO changed in 2026, and the minimum social contributions for some entrepreneurs are already \u20ac303.11 per month.<\/p>\n\n\n\n
Official information from Finan\u010dn\u00e1 spr\u00e1va:<\/strong><\/p>\n\n\n\n Taxation of legal entities, Finan\u010dn\u00e1 spr\u00e1va SR<\/strong> Taxation of \u017eivnostn\u00edci, Finan\u010dn\u00e1 spr\u00e1va SR<\/strong> Social contributions for SZ\u010cO in 2026, Soci\u00e1lna pois\u0165ov\u0148a<\/strong> That is why we are seeing more and more people register an s.r.o. instead of a \u017eivnos\u0165.<\/p>\n\n\n\n It is also worth remembering that the cost of registering a company has increased recently. Therefore, before starting a business, it makes sense to calculate not only the initial costs but the entire life cycle of the company.<\/p>\n\n\n\n But there is one thing that people think about much less often when starting a business.<\/p>\n\n\n\n When entering any door, it is a good idea to understand in advance how you can get out.<\/p>\n\n\n\n What should you do if, after two, three, or five years, you no longer need the company?<\/p>\n\n\n\n Can you simply close it?<\/p>\n\n\n\n Do you need to carry out a liquidation?<\/p>\n\n\n\n Can you transfer the company to another person?<\/p>\n\n\n\n And where do the claims come from that closing a company costs either \u20ac300\u2013400 or more than \u20ac1,500?<\/p>\n\n\n\n Let\u2019s take a closer look.<\/p>\n\n\n\n In everyday language, people often say: \u201ctransfer the company.\u201d<\/p>\n\n\n\n Legally, this usually means transferring or selling the obchodn\u00fd podiel<\/strong>, the ownership interest in an s.r.o.<\/p>\n\n\n\n The owner of the company changes, and, if necessary, the director, registered office, and other details may also be changed.<\/p>\n\n\n\n But there is one key thing to understand:<\/p>\n\n\n\n the company itself is not closed.<\/strong><\/p>\n\n\n\n It continues to exist with the same I\u010cO, its accounting and tax history, contracts, rights, and obligations.<\/p>\n\n\n\n Therefore, this is a perfectly normal option if the company is \u201cclean\u201d and there is someone who wants to continue using it.<\/p>\n\n\n\n But this is not liquidation.<\/p>\n\n\n\n This is the classic and legally most straightforward way to permanently close an s.r.o.<\/p>\n\n\n\n The owners decide to:<\/p>\n\n\n\n After the relevant entry is made in the register, the following is added to the company\u2019s name:<\/p>\n\n\n\n \u201ev likvid\u00e1cii\u201c<\/strong><\/p>\n\n\n\n After that, the liquidator:<\/p>\n\n\n\n And this is where the amount many people have heard about comes in:<\/p>\n\n\n\n \u20ac1,500<\/strong><\/p>\n\n\n\n In a standard voluntary liquidation, it is necessary to pay a preddavok na likvid\u00e1ciu<\/strong>, a liquidation advance of \u20ac1,500.<\/p>\n\n\n\n This amount is established directly by a legal regulation issued by the Ministry of Justice.<\/p>\n\n\n\n Important:<\/strong><\/p>\n\n\n\n \u20ac1,500 is not a government fee for closing the company and it is not a legal firm\u2019s fee.<\/p>\n\n\n\n It is a special advance intended to cover the liquidator\u2019s remuneration and expenses.<\/p>\n\n\n\n Official source, Vyhl\u00e1\u0161ka Ministerstva spravodlivosti SR \u010d. 193\/2020 Z. z., \u00a7 3:<\/strong> That is why, when someone says that \u201cliquidation costs more than \u20ac1,500,\u201d there may be nothing unusual about it.<\/p>\n\n\n\n In addition to the advance, there may also be:<\/p>\n\n\n\n At the same time, the application for the final removal of the company from the Obchodn\u00fd register is not subject to a court fee.<\/p>\n\n\n\n And this is where the phrase sometimes comes from:<\/p>\n\n\n\n \u201cYou can close a company for free.\u201d<\/strong><\/p>\n\n\n\n In reality, the final v\u00fdmaz<\/strong> from the register may be free of charge. But before that, the entire relevant procedure must be completed.<\/p>\n\n\n\n Official explanation from the Ministry of Justice:<\/strong> This is another important point.<\/p>\n\n\n\n Standard liquidation is not a two-week procedure.<\/p>\n\n\n\n The Obchodn\u00fd z\u00e1konn\u00edk provides that the liquidator may prepare the final documents no earlier than six months after the notification that the company has entered liquidation.<\/p>\n\n\n\n If there is a tax liability or a tax audit is being carried out, this period may be extended further.<\/p>\n\n\n\n Therefore, for a normal voluntary liquidation, you should expect at least several months.<\/p>\n\n\n\n Official text of the Obchodn\u00fd z\u00e1konn\u00edk:<\/strong> This is where things get more interesting.<\/p>\n\n\n\n Sometimes you may hear lawyers say:<\/p>\n\n\n\n \u201cIf the company has not actually operated for several years, we can close it for around \u20ac300\u2013400.\u201d<\/strong><\/p>\n\n\n\n And this is not necessarily some kind of \u201cgrey-area\u201d scheme.<\/p>\n\n\n\n Slovak legislation does provide for situations in which a company may be terminated by a court and subsequently removed from the register without standard liquidation.<\/p>\n\n\n\n The Obchodn\u00fd z\u00e1konn\u00edk, in \u00a7 68b, sets out the grounds on which a court may decide to terminate a company.<\/p>\n\n\n\n For example, one of the grounds provided by law is a situation where a company has been in breach of its obligation to provide the relevant accounting documentation for more than six months.<\/p>\n\n\n\n Official source:<\/strong> The Civiln\u00fd mimosporov\u00fd poriadok also provides a mechanism under which, following court proceedings, a company may, under certain conditions, be removed from the Obchodn\u00fd register bez likvid\u00e1cie<\/strong>, without liquidation.<\/p>\n\n\n\n Civiln\u00fd mimosporov\u00fd poriadok \u010d. 161\/2015 Z. z., Slov-Lex<\/strong> With this option, there is no classic voluntary liquidation and, accordingly, no standard mechanism requiring the \u20ac1,500 advance for the liquidator.<\/p>\n\n\n\n Therefore, an amount of \u20ac300\u2013400 may simply represent the cost of legal assistance with such a procedure.<\/p>\n\n\n\n But there is a very important clarification:<\/p>\n\n\n\n THE FACT THAT A COMPANY HAS NOT BEEN ACTIVE FOR THREE YEARS DOES NOT, BY ITSELF, MEAN THAT IT CAN AUTOMATICALLY BE CLOSED FOR \u20ac300.<\/strong><\/p>\n\n\n\n You need to look at:<\/p>\n\n\n\n In other words, this is not a \u201ccheaper liquidation.\u201d<\/p>\n\n\n\n It is a different legal procedure.<\/p>\n\n\n\n The law provides for this situation as well.<\/p>\n\n\n\n If a company has already been removed from the register without a legal successor, but it is later discovered that the company still has assets, dodato\u010dn\u00e1 likvid\u00e1cia<\/strong>, additional liquidation, may be initiated.<\/p>\n\n\n\n In other words, you cannot simply \u201cforget\u201d about the company\u2019s assets and have it removed from the register in this way.<\/p>\n\n\n\n If the company has not simply stopped operating but is insolvent and has debts that it cannot repay, the situation needs to be analysed separately.<\/p>\n\n\n\n In such cases, the issue may involve konkurz<\/strong>, bankruptcy proceedings, rather than ordinary voluntary liquidation.<\/p>\n\n\n\n Therefore, you definitely should not use a \u201ccheap closure\u201d as a way to get rid of a company with debts.<\/p>\n\n\n\n You can effectively stop conducting business through it.<\/p>\n\n\n\n But the company does not cease to exist.<\/p>\n\n\n\n It remains in the Obchodn\u00fd register.<\/p>\n\n\n\n This means that accounting, tax, registration, and other obligations continue to apply.<\/p>\n\n\n\n Therefore, \u201cthe company is not operating\u201d and \u201cthe company is closed\u201d are two completely different things.<\/strong><\/p>\n\n\n\n If the owner or director of an s.r.o. is a citizen of a third country and their residence permit in Slovakia is specifically linked to the business activities of that company, you should not close the company first and only then think about what to do with your residence permit.<\/p>\n\n\n\n Closing the company may mean that the purpose for which the residence permit was issued has ceased to exist.<\/p>\n\n\n\n Therefore, the sequence should be the other way around:<\/p>\n\n\n\n first check the immigration consequences, determine a new legal basis for your stay if necessary, and only then close or transfer the company.<\/strong><\/p>\n\n\n\n If you no longer need your s.r.o., there are several options:<\/p>\n\n\n\n Transfer or sell the company to another person.<\/strong> Carry out standard voluntary liquidation.<\/strong> If there are legal grounds provided by law, the company may be terminated by a court and removed from the register without liquidation.<\/strong> If the company is insolvent, bankruptcy proceedings may be required.<\/strong><\/p>\n\n\n\n Therefore, an s.r.o. itself is a good and, in many cases today, highly advantageous tool for doing business in Slovakia.<\/p>\n\n\n\n There is no need to be afraid of opening one.<\/p>\n\n\n\n But you do need to understand the rules of the game both when starting a business and when exiting it.<\/p>\n\n\n\n The right company is one where the owner understands in advance what to do in every possible scenario.<\/p>\n\n\n\n Before registering, selling, or closing an s.r.o., it is worth separately checking the accounting, tax, and, for foreigners, immigration situation.<\/p>\n\n\n\n Obchodn\u00fd z\u00e1konn\u00edk \u010d. 513\/1991 Zb.<\/strong> Vyhl\u00e1\u0161ka Ministerstva spravodlivosti SR \u010d. 193\/2020 Z. z. on liquidation<\/strong> Civiln\u00fd mimosporov\u00fd poriadok \u010d. 161\/2015 Z. z.<\/strong> Ministerstvo spravodlivosti SR, Obchodn\u00fd register<\/strong> Finan\u010dn\u00e1 spr\u00e1va SR<\/strong> Soci\u00e1lna pois\u0165ov\u0148a<\/strong> Recently, more and more entrepreneurs in Slovakia have been choosing an s.r.o., a limited liability company, instead of a \u017eivnos\u0165. The reason is clear. In 2026, for many business models, a company has become more attractive in terms of taxes, social contributions, liability, and further business scaling. For example, legal entities with taxable income of […]<\/p>\n","protected":false},"author":1,"featured_media":16475,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[40],"tags":[],"class_list":["post-16486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business"],"acf":[],"yoast_head":"\n
https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-prijmov\/pravnicke-osoby\/informovanie-dan-prijem-po?utm_source=chatgpt.com<\/p>\n\n\n\n
https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-prijmov\/fyzicke-osoby\/zivnostnici?utm_source=chatgpt.com<\/p>\n\n\n\n
https:\/\/www.socpoist.sk\/socialne-poistenie\/platenie-poistneho\/poistne-szco-od-1-jula-2026-mikroodvod?utm_source=chatgpt.com<\/p>\n\n\n\nOPTION 1. TRANSFER OR SELL THE COMPANY TO ANOTHER PERSON<\/h1>\n\n\n\n
OPTION 2. VOLUNTARY LIQUIDATION OF THE COMPANY<\/h1>\n\n\n\n
\n
\n
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2020\/193\/?utm_source=chatgpt.com<\/p>\n\n\n\n\n
https:\/\/www.justice.gov.sk\/faq\/k-problematike-vracania-sudneho-poplatku-v-pripade-odmietnutia-vykonania-zapisu\/?utm_source=chatgpt.com<\/p>\n\n\n\nHOW LONG DOES LIQUIDATION TAKE?<\/h1>\n\n\n\n
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/1991\/513?utm_source=chatgpt.com<\/p>\n\n\n\nOPTION 3. TERMINATION OF THE COMPANY WITHOUT LIQUIDATION<\/h1>\n\n\n\n
\u00a7 68b Obchodn\u00e9ho z\u00e1konn\u00edka, Slov-Lex
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/1991\/513?utm_source=chatgpt.com<\/p>\n\n\n\n
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2015\/161\/?utm_source=chatgpt.com<\/p>\n\n\n\n\n
WHAT IF ASSETS ARE DISCOVERED AFTER THE COMPANY HAS BEEN REMOVED FROM THE REGISTER?<\/h1>\n\n\n\n
OPTION 4. WHAT IF THE COMPANY HAS SERIOUS DEBTS?<\/h1>\n\n\n\n
CAN YOU SIMPLY \u201cFREEZE\u201d AN s.r.o.?<\/h1>\n\n\n\n
AND THIS IS ESPECIALLY IMPORTANT FOR FOREIGNERS<\/h1>\n\n\n\n
LET\u2019S SUMMARIZE<\/h1>\n\n\n\n
The company continues to exist, but the owner changes.<\/p>\n\n\n\n
This is the classic procedure involving a liquidator, a \u20ac1,500 advance, and a period of at least several months.<\/p>\n\n\n\n
This is where offers for legal assistance costing \u20ac300\u2013400 sometimes arise.<\/p>\n\n\n\nOFFICIAL SOURCES:<\/h1>\n\n\n\n
Slov-Lex, Obchodn\u00fd z\u00e1konn\u00edk
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/1991\/513?utm_source=chatgpt.com<\/p>\n\n\n\n
Slov-Lex, Vyhl\u00e1\u0161ka \u010d. 193\/2020 Z. z.
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2020\/193\/?utm_source=chatgpt.com<\/p>\n\n\n\n
Slov-Lex, Civiln\u00fd mimosporov\u00fd poriadok
https:\/\/www.slov-lex.sk\/ezbierky\/pravne-predpisy\/SK\/ZZ\/2015\/161\/?utm_source=chatgpt.com<\/p>\n\n\n\n
Official information on court fees in the Obchodn\u00fd register
https:\/\/www.justice.gov.sk\/faq\/sadzby-sudnych-poplatkov-vo-veciach-obchodneho-registra\/?utm_source=chatgpt.com<\/p>\n\n\n\n
Corporate income tax
https:\/\/www.financnasprava.sk\/sk\/podnikatelia\/dane\/dan-z-prijmov\/pravnicke-osoby\/informovanie-dan-prijem-po?utm_source=chatgpt.com<\/p>\n\n\n\n
Social insurance rules for SZ\u010cO in 2026
https:\/\/www.socpoist.sk\/socialne-poistenie\/platenie-poistneho\/poistne-szco-od-1-jula-2026-mikroodvod?utm_source=chatgpt.com<\/p>\n","protected":false},"excerpt":{"rendered":"