[widgets_on_pages id=”Obcianske-zdruzenie”]

Under the applicable legislation, a civic association may cease to exist in two ways:

  • by voluntary dissolution or merger with another association,
  • by a final decision of the Ministry to dissolve it.

If a civic association no longer carries on any activity, it should be dissolved or merged.

[widgets_on_pages id=”Zdruzenia-CTA”]

Merging with another civic association requires meticulous project documentation, which we will be delighted to help you with. We will also handle the entire process with the Ministry of the Interior of the Slovak Republic.

If, however, you have decided to cease all the association’s activities and dissolve it, a lengthy process follows. First, the civic association must decide to go into liquidation and appoint a liquidator (provided it still has some assets, sufficient at least to cover the liquidator’s fee). It is advisable for the association’s statutes to specify who will act as liquidator in the event of liquidation. If the statutes say nothing on this, the competent body must appoint a liquidator; should it fail to do so, the liquidator is appointed by the Ministry of the Interior of the Slovak Republic. The Ministry must be informed of the officers’ decision to cease the association’s activities, together with the name and address of the liquidator.

The liquidator carries out the entire liquidation in accordance with the law. As at the date the association enters liquidation, they draw up an opening liquidation balance sheet and send it to all of the association’s bodies. During the liquidation, the liquidator must settle all of the association’s liabilities, close its bank account and, where applicable, sell any remaining assets. Once the liquidation is complete, the liquidator prepares a balance sheet and submits it to the competent bodies for approval, together with a final report and a proposal for distributing the remaining assets (the liquidation balance). The liquidator then sends the Ministry an application to remove the association from the list of civic associations.

Once the Ministry has confirmed that the association has been removed, all statements and confirmations must be sent to the tax office. Note that separate statements must be submitted to the tax office as at the date of entering liquidation and for the liquidation period (i.e. as at the date the liquidation ends).

Dissolving a civic association and having it removed from the List is a demanding process, but our team will gladly assist you with this as well. Please do not hesitate to contact us by email, message or telephone.