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EU member bridging Central and Southern Europe
Region
WESTERN EUROPE
Corporate Tax
22%
Setup Time
2 weeks
Currency
EUR
Slovenia, between Austria and the Adriatic, combines Alpine environment with EU integration. The country's company registration framework supports quality-focused business setup.
With a population of 2.1 million, Slovenia offers compact European living with outstanding natural environment. Slovenian is official, with English common. The climate varies from Alpine to Mediterranean.
Healthcare is good through mandatory insurance. Safety is excellent. The cost of living is moderate for the Eurozone.
The outdoor lifestyle, sustainable focus, and central position create distinctive appeal.
Corporate tax rate stands at 19%. Personal income tax reaches 50% on highest incomes. VAT applies at 22% standard rate.
Slovenia uses the Euro. The economy features manufacturing, logistics, and services. The Alpine position provides outdoor tourism opportunities.
Company registration through AJPES (Agency of the Republic of Slovenia for Public Legal Records) is efficient. The d.o.o. (limited liability company) is standard. Foreign ownership faces no EU restrictions.
Company formation takes approximately 1-2 weeks. Minimum capital is EUR 7,500. Annual compliance includes financial statement filing.
Slovenia has been relatively crypto-friendly, with clear tax guidance. The Bank of Slovenia and Securities Market Agency oversee financial services including crypto aspects.
The Ministry of Finance regulates gambling. Online gambling licensing exists with established framework.
The very small market requires export orientation. Labor costs are higher than some CEE neighbors. Slovenian language is challenging.
Banking access is available through Slovenian and EU banks. Professional services are well-developed.
Slovenia suits quality-focused businesses, logistics operations, and Alpine regional strategies for their business setup.
Local: d.o.o.
Local: d.d.
Local: Podružnica
| Corporate Tax Rate | 22% |
| Personal Income Tax Rate | 50% |
| VAT / Sales Tax | 22% |
| Capital Gains Tax | 25% |
| Withholding Tax | 15% |
| Reduced Corporate Tax Available | No |
| Non-Resident Withholding Exempt | No |
| Tax Treaty Network | Yes |
| Banking Access | HIGH |
| Financial Privacy | LOW |
| Currency Controls | NONE |
| Local Bank Account Required | No |
| Non-Resident Bank Account Allowed | Yes |
| Physical Presence for Banking | Yes |
| Banks Restrictive (High Risk) | No |
| AML Officer Required | No |
| MLRO Required | No |
| Compliance Officer Required | No |
| Data Protection Officer Required | No |
| Bookkeeping Frequency | Annual |
| Local Bookkeeping Required | Yes |
| Mandatory Audit | No |
| License Required | Yes |
| Local Director Required | No |
| Local AML Director Required | Yes |
| Local Legal Address Required | Yes |
| Local Physical Office Required | No |
| Required Share Capital | $50,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | EU Travel Rule / FATF Travel Rule compliant |
| Business Plan Required | Comprehensive business plan with governance, risk management, and operational documentation required |
| Personnel Required | CEO, Compliance Officer, AML Officer with fit and proper attestations |
| Insurance Required | Yes |
| Insurance Details | Professional liability or cold-wallet insurance required depending on services |
| Remote Incorporation Possible | Yes |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | AJPES register and ATVP Securities Market Agency register for authorized CASPs |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | No |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | Yes |
| Territorial Tax Regime | No |
| VAT Applicable | Yes |
| Regulators | Securities Market Agency (ATVP) for CASP licensing, Office for Money Laundering Prevention (OMLP) for AML compliance, Bank of Slovenia for e-money tokens |
| Licensing Fee | $0 |
| Licensing Fee Details | Application fees vary; specific fees not publicly specified. Pre-application meetings with ATVP recommended. |
| Permitted Business Models | Exchange, Custody, Brokerage, Trading Platform, Advisory, Portfolio Management |
| Permitted Activities | Crypto-asset exchange, custody and administration, order execution, transfer services, advice, portfolio management |
| Restricted Activities | Must comply with MiCA requirements. Non-compliant stablecoins restricted. |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | No |
| Derivatives Allowed | No |
| RWA Tokenization Allowed | Yes |
| App Store Listing Allowed | Yes |
| Crypto Custody Allowed | Yes |
| License Required | Yes |
| Local Director Required | No |
| Local AML Director Required | Yes |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $416,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | N/A |
| Business Plan Required | Detailed business model, proposed games, operational plans, responsible gambling measures required |
| Personnel Required | Qualified management, compliance personnel |
| Insurance Required | Yes |
| Insurance Details | Bank guarantee of 50% of authorized capital required |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | No |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | Ministry of Finance maintains register of licensed operators |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | Yes |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | Yes |
| Territorial Tax Regime | No |
| VAT Applicable | No |
| Regulators | Ministry of Finance (Ministrstvo za finance), Government of Slovenia, Financial Administration (FURS) |
| Licensing Fee Details | Concession-based system. Maximum 15 casino concessions and 45 gaming hall concessions available nationwide. Fees vary by concession type. |
| Permitted Business Models | Land-based casino, online gambling (through licensed domestic operators only), sports betting |
| Permitted Activities | Casino games, slot machines, sports betting, lotteries (via Loterija Slovenije) |
| Restricted Activities | Online gambling only permitted by state-licensed domestic land-based casinos or national lottery. Foreign/offshore operators prohibited. 20% cap on private ownership in gaming companies. |
| Cross-Border Service Allowed | No |
| Physical Inspection Required | Yes |
| Player Fund Segregation | Yes |
| B2B/B2C Separate Requirements | Yes |
| License Required | Yes |
| Local Director Required | Yes |
| Local AML Director Required | Yes |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $350,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | FATF and EU compliant |
| Business Plan Required | Three-year business plan with financial forecasting, strategy, resources required |
| Personnel Required | CEO, CFO, Compliance Officer, AML Officer, fit and proper management |
| Insurance Required | Yes |
| Insurance Details | Professional indemnity insurance required |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 2 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | Bank of Slovenia Register of Supervised Entities - https://www.bsi.si/en/banking-supervision/register-of-supervised-entities |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | Yes |
| Capital Gains Tax Applicable | Yes |
| Territorial Tax Regime | No |
| VAT Applicable | Yes |
| Regulators | Bank of Slovenia (Banka Slovenije) for banking/payment/EMI, Securities Market Agency (ATVP) for investment services, Insurance Supervision Agency for insurance |
| Licensing Fee Details | EMI minimum capital €350,000. Payment Institution minimum capital €125,000. Banking license subject to ECB/SSM requirements. Application fees vary by license type. |
| Permitted Business Models | Electronic Money Institution (EMI), Payment Institution (PI), Banking, Investment Services |
| Permitted Activities | E-money issuance, payment services, money transfers, merchant services, card issuance, banking services |
| Restricted Activities | Full banking activities require separate banking license. EMIs cannot accept deposits or provide lending from customer funds. |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | Yes |