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Joint-Stock Company in Slovakia

General information to a Joint-Stock Company in Slovakia

  • Basic capital: § 162 of the Commercial Code, minimum 1 million SKK. At the formation, at least 30 per cent of the monetary contribution must be paid up. (§168, § 175). If the appointed value of shares is in Euros, the basic capital might be 25,000.- EUR.
  • Bodies: - § 184: the General Assembly of Shareholders is a supreme body of a company deciding about every change (for example changes of the basic capital, changes of the law of individual types of shares, winding-up a company, appointment of members of the Supervisory Board, the Board of Directors, auditors, etc.)
    - § 191: the Board of Directors is entitled to manage and represent a company and it is elected by the General Assemble. It is not necessary for the members to be the shareholders. The ban on competitive conduct applies to every member (§ 196).
    - § 197: the Supervisory Board has a general supervisory function and controls activity of the Board of Directors.

A Joint-Stock Company can be formed by a single legal person. In a case of natural persons as co-partners, minimum two persons must be in a position of shareholders.

A change of the basic capital is possible only on the basis of 2/3 – majority decision of the General Assembly (§211), but the basic capital cannot be reduced bellow the limit of the minimal sum defined by the law. (§ 211).

At a company formation, a general reserve of a minimum 10 % of the basic capital, which is grossed up inter-yearly at least about 10 % of a net profit, until it corresponds to a minimal value of 20 % of the basic capital must be set up (§ 217).

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