We offer a free consultations to recommend the best way to Form a Limited Partnership , ownership structure and business activities based on your requirements.
Basic information about Limited Partnership:
In Slovak Republic is
corporate income tax 15% for turnover up to 100 000€ than
21%. VAT is
20%. In Slovakia is no tax on dividends or share of the profits. Dividend tax for individuals is 7%.
Minimal capital of Limited Partnership is only
€ 250. It is not required to pay capital to bank account.
A Limited Partnership may establish two or more individuals, as well as two or more entities or combination of individuals and entities.
There are 2 types of partners (shareholders).
A limited partner (Komanditista) is liable for the obligations of the company up to the amount of the share capital. A limited partner is obliged to insert a contribution.
General partner (Komplementár) is partner that guarantees to creditors of its assets is entitled to company management and to act on behalf of the company.
Director may be a foreigner (
only EU citizens or OECD citizens are allowed) and does not have a permanent residence in Slovakia.
Slovak Republic has concluded a treaty on avoidance of double taxation with Australia, Belgium, Belarus, Brazil, Bulgaria, Cyprus, China, Denmark, Finland, Holland, France, Croatia, Italy, India, Indonesia, Ireland, Iceland, Israel, South Africa - South Africa, Japan, Canada, South Korea, Lithuania, Latvia, Hungary, Malta, Poland, Romania, Russian Federation, USA, Germany, Sri Lanka, Norway, Switzerland, Sweden, Spain, Slovenia, Bosnia and Herzegovina, Macedonia, Greece, Nigeria, Great Britain, Mongolia, Tunisia, Turkey, Turkmenistan, Ukraine, Uzbekistan, Serbia and Montenegro, Luxembourg.