Open a Holding Company in Slovenia

If you want to open a holding company in Slovenia, you must follow the same rules as other businesses; however, this entity has its specific characteristics. Discover them below and rely on our local specialists for support with its registration.

Quick Facts
Legal entities used	Private and public limited liability companies
Incorporation method	Registration with the Slovenian Trade Register
Incorporation time	Approx. 2 months
Advantages	Easy to incorporate, no liability on the obligations of its subsidiaries, variety of assets it can own
Precautions	Must have a registered address and bank account in Slovenia
Shareholding structure	At least one shareholder is required
Minimum Capital	Approx. 7,500 EUR for a private company, approx. 25,000 EUR for a public company
Taxation	Standard corporate tax of 22% (2024-2028)
Control	Full control and management decision rights over its subsidiaries
Accounting and Reporting	Annual financial statements must be filed
Number of double taxation treaties	61 (in force on 1 January 2026)

What are the characteristics of a holding company in Slovenia?

The holding company:

is an entity that owns shares or other types of assets in one or more businesses, called subsidiaries;
it controls the operations of its subsidiaries without participating in their activities;
it cannot undertake commercial activities, depending on its type;
is the main entity in a corporate group, provided it is configured this way.

What are the requirements to register a holding company in Slovenia?

The same as for any other type of company in Slovenia, meaning:

a unique commercial name;
Articles of Association, which must state the object of the activity associated with those specific to this type of companies;
a share capital, in accordance with the legal entity it was created under;
a Slovenian registered address;
at least one director, who must not necessarily be a Slovenian resident.

What are the legal forms a holding company in Slovenia can take?

Private or public limited liability company, depending on its size.

What is the registration procedure for a holding company in Slovenia?

It is the same as for any other business established by local or foreign investors, as explained here.

What types of holding companies can I establish in Slovenia?

There are several types of companies that can be created in countries all over the world, and most of them can also operate in Slovenia. The most important are:

pure holding companies, which are the most common, as they represent the main purpose of such a business, that of owning shares in its subsidiaries;
mixed holding companies that are created for producing goods and owning shares in other enterprises;
immediate holding companies that own other holding companies;
financial holding companies that are usually created for owning financial assets in their subsidiaries.

Our specialists in company incorporation in Slovenia can provide in-depth information on the main features of each type of holding company.

NOTE! The financial holding company is subject to specific regulatory requirements, as imposed by the Banking Act (ZBan-3) and supervised by the Bank of Slovenia/ECB.

What are the uses of a Slovenian holding company?

Some of the most common ones are:

owning various types of shares in one or more subsidiaries;
owning intellectual property rights or other assets in subsidiaries;
controlling financial businesses.

What types of assets can a holding company in Slovenia own?

A holding company in Slovenia can hold several types of assets:

shares in other corporations;
stocks in a limited liability companies D.O.O Druzba z Omejeno Odgovornostjo or in joint stock companies D.D. Delniska druzba;
real estate, such as lands or buildings ;
patented trademarks;
bonds.

Are there any licensing requirements applicable to holding companies in Slovenia?

Generally speaking, a holding company does not need a business license, as its role is limited to ownership and decision-making rights. In fact, given that financial holdings can operate in Slovenia, specific financial licenses may be required in such cases. However, these must be obtained by the subsidiaries offering the respective services.

Does the EU Parent-Subsidiary Directive apply to Slovenian holding companies?

Yes, the Parent-Subsidiary Directive 2011/96/EU (which replaced 90/435/EEC), which provides for a unified taxation system of holding companies and their EU subsidiaries. For this directive to enter into effect, there are several conditions that must be met. These are:

the holding must be incorporated as a legal entity accepted across EU states and must be subject to corporate tax without any exemption;
at least 10% of the capital of the subsidiary must be owned by the parent company;
if there is a pre-established holding period requirement in place, the condition must be respected for an uninterrupted period of 2 years.

When you intend to open a company in Slovenia please contact our local specialists, who are willing to offer all needed support.