What is d.o.o. (Limited Liability Company)?
Družba z omejeno odgovornostjo — Slovenia's standard limited liability company. Minimum share capital €7,500 (minimum €50 per shareholder), 1 to 50 founders. A single-member d.o.o. is the same legal form as a multi-member one.
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Example
A solo founder registers a d.o.o. via the SPOT portal with the minimum €7,500 share capital and becomes its sole director.
How d.o.o. (Limited Liability Company) works in Slovenia
The d.o.o. is Slovenia's default company form for SMEs, equivalent to a UK Ltd or German GmbH. Unlike some neighbouring countries, Slovenia doesn't require a separate legal form for single-member companies — a one-person d.o.o. is registered the same way as a multi-shareholder one.\n\nd.o.o.s pay DDPO on their profits and file annual accounts (letno poročilo) with AJPES.
Related terms
Samostojni podjetnik — a Slovenian sole proprietorship. No minimum capital, personal liability, registered via the SPOT portal. Can elect the normirani odhodki flat-rate expense scheme.
Davek od dohodkov pravnih oseb — Slovenia's corporate income tax. Statutory rate is 19%, but a temporary +3 percentage-point flood-reconstruction surcharge lifts the effective rate to 22% for tax years 2024 through 2028.
Agencija Republike Slovenije za javnopravne evidence in storitve — keeps Slovenia's business register and receives annual accounts (letno poročilo). Registration itself runs through the SPOT one-stop portal.
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