Slovenia Company Establishment and Residence Permit 2026 Guide

Why is Establishing a Company and Obtaining a Residence Permit in Slovenia So Relevant in 2026?

Within the European Union, there are few countries that offer such an integrated approach to both establishing a company and obtaining a residence permit. Slovenia is becoming one of the prominent countries in this regard with the 2025–2026 migration and labor reforms.

Especially for entrepreneurs from non-EU countries like Turkey, establishing a d.o.o. (limited company) in Slovenia and obtaining a single residence and work permit based on it offers a realistic way to enter the EU market and move to Europe with family.

In this guide, with a 2026 perspective:

• You will find detailed and practical information about the legal framework and institutions in Slovenia,
• The most suitable types of companies for foreigners,
• The step-by-step process of establishing a d.o.o.,
• Ways to obtain a residence and work permit with a single permit,
• Employment, tax, and “real activity / substance” requirements,
• And why a professional team like Corpenza is critical throughout this process.

1. Legal Framework and Main Institutions (2026 Perspective)

The establishment of companies and residence-work permits for foreigners in Slovenia is largely aligned with EU legislation but is clearly regulated at the national level.

1.1 Basic Laws

• Companies Act (Zakon o gospodarskih družbah): All commercial companies are subject to this law and are compliant with EU company law. It regulates issues such as types of companies, minimum capital, and management structures.
• Regime for Foreigners’ Work and Residence: The country has transitioned to a “single residence and work permit” model with a system compatible with the EU. Thus, instead of separate work and residence permits, the process is managed with a single combined permit.

1.2 Key Institutions in the Process

• SPOT (Slovenski podjetniški portal): It conducts company establishment through both an online portal and a physical office network with a “one-stop” approach. Simple d.o.o. establishments are often completed through SPOT.
• AJPES (Agency of the Republic of Slovenia for Public Legal Records and Related Services): Maintains the commercial register and title database; company registration and trade name checks are done here.
• Upravne enote (Administrative Units): District-based administrative units; evaluate applications for single residence and work permits and issue residence cards.
• ZRSZ – Employment Service of Slovenia: Acts as the approval authority in recruitment and employment-based single permit applications.
• FURS – Tax Administration: Manages tax number allocation, VAT, income, and corporate tax processes.

For official employment and work permit procedures, the Employment Service of Slovenia page should be followed as an up-to-date reference.

2. Most Suitable Types of Companies for Foreigners

Not every type of company provides the same advantages in terms of residence permits for non-EU entrepreneurs. There are three structures that stand out in practice:

2.1 d.o.o. – Limited Company

The main route for foreign founders is d.o.o.

• The liability of the partners is limited to the capital they contribute.
• 100% foreign ownership is possible; there is no requirement for a local partner.
• Partners can be natural or legal persons.
• A single-member d.o.o. can also be established.

If you want to obtain a residence permit through your business, self-employ yourself through your company, or apply for a single permit as a manager, d.o.o. is the most flexible structure.

2.2 s.p. – Sole Proprietorship

• Refers to conducting commercial activities directly as a natural person.
• There is unlimited personal liability; your personal assets are at risk.
• Typically used for foreigners who already have residence or for certain freelance/professional activities.
• Does not offer as advantageous a route for residence for non-EU entrepreneurs as d.o.o.

2.3 Branch Office

• It is an extension of a foreign company in Slovenia and is not a separate legal entity.
• All legal and financial responsibilities belong to the parent company.
• A branch can employ staff in Slovenia; however, it does not automatically provide residence rights to the branch manager or parent company partners.
• For its establishment, notarized and Slovenian translated documents of the parent company are required.

For a non-EU entrepreneur who wants to both establish a business and obtain residence in Slovenia, the most rational start is often to establish a d.o.o..

3. Establishing a d.o.o. in Slovenia: Step-by-Step Guide for 2026

3.1 Preparations Before Establishment

You can establish a d.o.o. even if you are not physically present in Slovenia; however, you must complete some preliminary steps:

• Slovenian tax number (davčna številka): It is mandatory for each partner and each director. It is obtained through the tax administration (FURS).
• Criminal record / certificate of good conduct: Banks and some SPOT points may request this, especially for partners in managerial positions.
• Company name check: The trade name must be clearly different from existing names in the AJPES commercial register.
• Registered office and business address in Slovenia:
  • It must be proven with a lease agreement, title deed, or written approval from the property owner.
  • A virtual office address may be accepted initially for some sectors, but it can lead to “real activity” discussions in residence and visa processes.
• Identification documents: Passport for all founders and directors.

3.2 Minimum Capital and Bank Account

• The minimum capital for a standard d.o.o. is 7,500 EUR.
• You must deposit the capital into the Slovenian bank account you opened before establishment.
• Slovenian banks typically require the legal representative to physically visit the branch during KYC (Know Your Customer) processes.
• The bank issues a receipt/certificate confirming that the capital has been paid; this document is mandatory for the establishment application.

Alternatively, in-kind capital (e.g., equipment, vehicles, etc.) can be foreseen in the contract; however, in this case, valuation and notarization processes become complicated. In 2026, proceeding with cash capital is practically much faster for foreign entrepreneurs.

3.3 SPOT Point or Notary?

You can register a d.o.o. in Slovenia through two methods:

• SPOT point:
  • Ideal for standard and simple company contracts.
  • Offers standard contract templates.
  • Requires the personal participation of founders or a secure electronic signature.
• Notary:
  • Preferred for more complex structures such as multiple partners, special rights, different share groups.
  • More flexible for foreigners wishing to operate remotely with a power of attorney.
  • Power of attorney documents must be notarized and translated into Slovenian by a sworn translator.

The basic information entered in the application includes:

• Company name and short trade name,
• Registered office and business address,
• Activity codes (according to Slovenian SKD classification),
• Partners, capital shares, and payment method,
• At least one director/manager,
• Founding contract or if single-member, founding document.

3.4 Mandatory Steps After Registration

• Tax number and VAT registration: You evaluate VAT liability through FURS based on your business model.
• Bookkeeping and accounting: You need to work with a local accounting firm for monthly accounting and payroll processes.
• Social security and insurance: If you will create employment in the company, you must register the staff in the social security system.

As Corpenza, we can help you manage the accounting, payroll, tax, and compliance processes of the d.o.o. you establish in Slovenia comprehensively, and if necessary, assist you in tax optimization in intra-EU personnel assignments with the posted worker model.

4. Director, Employment, and “Real Activity” Criteria

Every company in Slovenia (except sole proprietorships) must appoint at least one director/manager.

• This person is authorized to represent the company and does not have to reside in Slovenia.
• However, if the manager is not working anywhere, is not a student, and is not retired, the company must employ this person.

In single permit applications, authorities do not want to see just a paper company. Especially with the 2025–2026 reforms, the following elements are scrutinized more closely:

• Real office or warehouse space,
• Actual commercial activity (contracts, invoices, customer relations),
• Employees employed in Slovenia (local or foreign),
• Regular tax declarations and payments.

Therefore, when establishing a company with the goal of residence, you need to create a strong business plan and a realistic activity structure. Corpenza can support you in planning the specific “substance” requirements for Slovenia according to your business model with our experience in company formation and mobility in different countries.

5. When Does Opening a Branch Make Sense?

If you already have a company in another country and only want to operate in Slovenia, opening a branch is an alternative.

• A branch is not a separate legal entity; all responsibility lies with the parent company.
• For registration:
• Summary of the parent company’s register and incorporation documents,
• These documents must be notarized and translated into Slovenian,
• Appointment of a representative for the branch in Slovenia,
• A separate tax number must be obtained for the branch.
• Post-application registration is usually completed within 1–2 weeks.

A branch can employ staff in Slovenia; however, the branch manager or parent company partners do not automatically gain residence rights. The single residence and work permit procedure must still be followed.

6. Framework for Non-EU Citizens: Single Permit System

6.1 What is the Single Permit?

Non-EU citizens apply for a single residence and work permit instead of obtaining separate residence and work permits to live and work in Slovenia.

• It allows you to operate as an employee, manager, or freelancer.
• The application is typically made to a Slovenian representation outside Slovenia or in certain cases to an administrative unit within Slovenia.
• It is based on an employment contract or entrepreneurship/freelance plan.

You can also find official information about the single permit system on the EU Migration Portal – Employed Worker Slovenia page.

6.2 Validity Period and 2025–2026 Changes

• Previously, the first single permit was mostly granted for up to 1 year, but with the 2025 reforms, this period has increased to up to 2 years in many cases.
• In initial extensions, the period can be up to 3 years.
• The duration is generally tied to the length of the employment contract or entrepreneurial activity.
• Extension applications must be made before the current permit expires.

After five years of uninterrupted legal residence, if certain absence limits (e.g., not exceeding 6 consecutive months or a total of 10 months abroad) are not violated, the opportunity arises to apply for permanent residence permit.

7. Work-Based Residence Permit: Practical Form

If you are employed or engaged as a manager by a Slovenian company, you typically need the following documents for the single permit application:

• Valid passport,
• Biometric photo,
• Relevant application form (e.g., form 1/1 related to residence permits),
• Signed employment contract or binding job offer with the employer in Slovenia,
• Proof of suitable accommodation in Slovenia (lease agreement, etc.),
• Proof of sufficient means of subsistence and health insurance,
• For foreign documents, apostille and sworn translation.

Fees vary depending on your application location; approximately 70 EUR for applications made from within Slovenia and roughly 100+ EUR for those made through consulates.

This permit is tied to a specific employer and position. Changing the employer or position typically requires administrative approval and often a new suitability assessment from ZRSZ.

8. Entrepreneurship and Self-Employment Route

The single permit is not only for classic employees; it can also be obtained for self-employment and entrepreneurship.

• In single permit applications for self-employment, ZRSZ approval may not be required; this simplifies the process for entrepreneurs.
• As a general rule, foreigners are expected to have had at least one year of uninterrupted legal residence in Slovenia to be self-employed.
• Exceptions exist for certain regulated professions that are directly granted the right to self-employment as “professional activities”.

The practical roadmap for a non-EU entrepreneur often shapes as follows:

• First, establish a d.o.o.,
• Self-employ as a manager or specialist through the company,
• Based on this, apply for a single permit,
• In the future, transition to self-employment or a different residence status if the business model allows.

At this point, designing both the commercial structure of the business and the immigration strategy simultaneously significantly reduces the risk of rejection. Corpenza can design this strategy on your behalf by considering the company formation, residence, and tax-accounting aspects comprehensively.

9. Cost and Tax Dimension: What to Expect in 2026?

9.1 Costs of Establishment and Residence Process

Figures vary based on your company structure, sector, and the professional services you will use, but the general framework is as follows:

• d.o.o. establishment capital: Minimum 7,500 EUR (deposited into the company account; it is not an expense but an asset of the company).
• Establishment costs (notary/SPOT, translation, consultancy): Generally in the range of 800–2,000 EUR.
• Single permit application fees: Approximately 100–200 EUR including application location and card fees.
• Monthly accounting and payroll: Varies based on the number of employees, but can start from 100–300 EUR for small companies.

9.2 Tax Framework

• Corporate tax: It is at a competitive rate compared to the EU average.
• VAT (DDV): A standard rate is applied for most goods and services; VAT liability is assessed based on annual turnover and business model.
• Income tax and social security: If the company employs you or foreign employees, income tax and social contributions arise through payroll.
• Slovenia has double taxation agreements with many countries; these agreements play a critical role in personal and corporate tax planning.

Corpenza integrates your structure in Slovenia into the global picture with international tax optimization, posted worker, and EOR (employer of record) solutions for entrepreneurs with income and employment in multiple countries.

10. How Can You Strengthen Your Slovenia Strategy with Corpenza?

Slovenia may seem “easy” on paper for company establishment and residence permits. However, in practice, you often encounter the following challenges:

• Language barrier (Contracts and official procedures are largely conducted in Slovenian),
• Tightening KYC and compliance processes at banks,
• Proving “real activity” in residence applications and the persuasiveness of the business plan,
• Tax, transfer pricing, and payroll relationships between your structure in Slovenia and your companies in Turkey or other countries.

As Corpenza:

• We organize the d.o.o. establishment, branch opening, and necessary official registrations from end to end in Slovenia.
• From the establishment phase, we act considering the business plan, employment, address, and capital structure required for the residence and single permit process.
• With international accounting, tax, payroll (payroll/EOR), and personnel leasing/posted worker solutions, we integrate your presence in Slovenia into your structures across Europe.
• We help you create a mobility strategy considering investment-based residence and medium-long term citizenship options, taking into account not only Slovenia but also other EU countries.

The goal is not just to establish a company but to create a sustainable and tax-optimized European residency plan with a high likelihood of approval.

Conclusion: Clarify Your Company and Residence Strategy in Slovenia While Preparing for 2026

With the 2025–2026 reforms, Slovenia offers non-EU entrepreneurs:

• A safe business environment compliant with EU law,
• Relatively quick company establishment through d.o.o.,
• A clear path that combines work and residence under the single residence and work permit (single permit) system,
• Prospects for permanent residence and free movement within the EU in the medium term.

However, this picture can only become reality through the correct choice of company type, capital planning, real activity, and tax-strategy design. If you plan to open up to Slovenia in 2026, you should design the processes of company establishment, residence permit, payroll, and tax with an integrated approach from the start, which will increase both your likelihood of approval and your long-term profitability.

Corpenza can plan and carry out this process for you with its expert team in the fields of company formation, residence, golden visa, international accounting, payroll/EOR, and investment-based citizenship across Europe, including Slovenia.

Disclaimer

This text has been prepared for general informational purposes and does not constitute legal, financial, or tax advice in any way. Since legislation in Slovenia and other countries can change frequently, we recommend that you check current official sources and relevant institutions before making decisions and seek professional support from a qualified lawyer, financial advisor, or immigration expert.