Do you want to establish company in Slovakia? From 1 April 2024 you will pay more.
The National Council of the Slovak Republic adopted changes to administrative fees, court fees and fees in other areas of public administration. From 1 April 2024—just a few days from now—not only will it be necessary to pay more for various administrative matters, but court fees will also increase.
With effect from 1 April 2024, several court and administrative fees will increase. This is due to the amendment to Act No. 71/1992 Coll. on Court Fees and Fees for Criminal Records and the amendment to Act No. 145/1995 Coll. on Administrative Fees, which was approved by the legislator on 19 December 2023.
Most of these rates were last changed before 2009, which was before the introduction of the euro in Slovakia. The amendment will result in most administrative and court fees being increased by 30 % and in some cases even up to 50 %.
Currently the party initiating the proceedings, when filing an action or a petition for the commencement of proceedings, shall pay a court fee of 6% of the value of the proceedings or the subject matter of the dispute, but not less than EUR 16.50, the lowest possible amount. On the other hand, the highest possible amount is EUR 16.596,50 and EUR 33.193,50 in commercial cases.
With effect from 1 April 2024, the lowest possible amount of EUR 16,50 will be increased to EUR 25 and the highest possible amount to EUR 25,000, and for commercial matters to EUR 50,000. In cases where the subject matter of the proceedings cannot be valued in money, as in the case of proceedings for the declaration of nullity of a contract, the fee of EUR 99,50 will be increased to EUR 140.
The amendments to the Court Fees Act bring about an increase in the fees for insolvency and enforcement proceedings. The maximum fee for insolvency proceedings, previously set at EUR 33,193.50, will now rise to EUR 50,000. Similarly, the court fee for enforcement proceedings will also see an increase, climbing from EUR 16.50 to EUR 25. Additionally, other aspects of the enforcement procedure, such as decisions regarding changing the bailiff or beneficiary, are also subject to changes.
The specified amendments will also impact both initial registrations and change registrations for companies. For example:
| Commercial Register fees | Original Amount | New Amount |
| Initial registration of a limited liability company (s.r.o.) | €150 | €220 |
| Initial registration of a joint-stock company (a.s.) | €375 | €550 |
| Initial registration of an organizational unit | €150 | €220 |
| Change registrations | €33 | €50 |
There are also changes to the fees for changing the legal form of a commercial company, for adding information about one person in the commercial register and for a proposal for authorizing and convening a general meeting, all of which have a significant impact on the fees payable by entities entered in the commercial register.
The changes also concern administrative fees for issuing trade licenses. The increase in fees at the Trade Licensing Office applies to both natural persons and legal entities (limited liability company, joint-stock company, and others). The method chosen for handling the registration itself significantly impacts the overall amount of administrative fees. You have the option to choose between personal or online registration of the trade license.
The amount of the administrative fee for the Trade Licensing Office for personal registration increases as follows from 1 April 2024:
- For a free trade license, the fee changes from €5 to €7 for each free trade license.
- For a craft trade license, the fee changes from €15 to €22 for each craft trade license.
- For a regulated trade license, the fee changes from €15 to €22 for each regulated trade license.
In the case of electronic registration of a trade license, the amount of administrative fees is set at 50% of the full amount. However, for free trade licenses, exemption from payment will continue to apply. From 1 April 2024, the following administrative fees will apply for electronic registration of trade licenses:
- For the registration of free trade licenses, you will continue to be exempt from paying administrative fees.
- The fee for each craft trade license increases from €7.50 to €11.
- The fee for each regulated trade license increases from €7.50 to €11.
Summary of fees at the Land Registry:
| Land Registry fees | Original Amount | New Amount |
| Proposal for commencing proceedings to permit the registration of property rights in the Land Registry | €66 | €100 |
| Proposal for commencing proceedings to permit the registration of property rights in the Land Registry submitted electronically | €33 | €50 |
| Application for permission to use an apartment or its part for purposes other than residential – natural person | €9.50 | €15 |
| Application for permission to use an apartment or its part for purposes other than residential – legal entity | €165.50 | €250 |
| Verification of four copies of a geometric plan including provided information | €27 | €40 |
| Issuance of a copy of a geometric plan, for every five pages of A4 format | €8 | €12 |
| If the participant in the proceedings requests expedited registration within 15 days of submitting the proposal for registration in the Land Registry | €266 | €300 |
| Provision of cadastral or other document proving ownership of property for inspection to the applicant with the possibility of obtaining a sketch or information from the Land Registry, for every 20 parcels, 20 buildings, 20 apartments or non-residential premises within one cadastral territory | €3 | €5 |
| Provision of information from the set of descriptive information of the Land Registry and from the set of geodetic information of the Land Registry for the preparation of a boundary plan within one cadastral territory | €17 | €25 |
| Issuance of a copy of the original title deed, copy of the land register entry, or former land register, for every 20 parcels, 20 buildings, 20 apartments or non-residential premises | €8 | €12 |
There will also be a change in the administrative fees, for example, the fees for the examination to obtain a certificate of professional competence will cost EUR 120, instead of the previous EUR 82.50. Granting citizenship of the Slovak Republic to a person over the age of 18 will now cost up to EUR 1.000, up from the current EUR 700. The fee for requesting the tax administrator’s written consent to deletion from the commercial register will be increased to EUR 14 from the previous EUR 9.50.
However, it is important to note in this context that should a fee liability arise before 1 April, the fee must still be paid at the old, formerly applicable price. This means that fees assessed for proceedings started before the amendment to the Court Fees Act comes into force will not be increased. However, if the fee is not paid at the time when the fee obligation arises or has not been paid within the time limit according to the payment demand, the rate will be subject to the new legislation.
