Company Formation Slovakia

Liability limitation – the shareholders of a.s. enjoy protection of their assets against debts of the a.s., including debts of tax office or private suppliers.

Tax status – the income and expenses of a.s. are subject to taxation on the company level, and might be subject to tax second time if they are distributed to the shareholders with residency in jurisdiction having a dividend tax.

Liability limitation– members of the s.r.o. are not responsible for the debts or bankruptcy of the company. This insulation of liability applies to private creditors as well as tax office.

Tax status – the income and expenses of the s.r.o. are taxed on the company level. Income after tax can be distributed to members who might be required to pay dividend tax or health insurance on such distributions depending on their place of residence.

Liability limitation – the limited partners enjoy protection of their assets from debts of the k.s., but the unlimited partners are liable for the debts and payable tax of the company.

Tax status – income and expenses of the company are first divided in two groups. One group is assigned to limited partners and is subject to taxation on the company level and then potentially if paid out to limited partners also on the level of the limited partners at the dividend tax rate, if such tax is applicable in the home jurisdiction of the partner. Second group is assigned to unlimited partners and is taxed only once on the level of partners.

Liability limitation – the members of the v.o.s. are liable for the debts and payable tax of the company.

Tax status – the income and expenses of the are taxable only once on the level of the partners.