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Slovakian Company Formation
Slovakian corporate tax rate is 19% as of 2004. Corporate tax income is charged on its worldwide profits reported in financial statements of companies resident in Slovak Republic subject to adjustments. Dividends paid to residents or non-residents are not subject to tax and therefore not included in taxable income, unless paid out profits derived prior to January 1, 2004.
Requirements:
- Require share capital for a Private Limited Co. is SKK200,000; SKK1,000,000 for a Public Limited Co, of which 30% must be paid up
- Requires a Directors Board and a Supervisory Board