Use this guide if you want to set up a foundation and submit an application to register it in the register of non-governmental non-profit organizations.
The conditions for setting up a foundation are governed by Act No. 34/2002 Coll. on Foundations and Amending the Civil Code, as amended.Opens in a new window
A foundation can be set up by:
• a natural person, or
• a legal person.
Only a natural person who:
• has permanent or long-term residence in the territory of the Slovak Republic,
• has full legal capacity, may be the administrator of the foundation.
The founding deed must contain:
• the name of the foundation – must contain the designation "nadácia" (foundation), must not be interchangeable with the name of another registered foundation; for an organizational unit of a foreign foundation, additional naming rules apply (the name must include the foreign foundation's name plus an indication that it is its organizational unit),
• the registered office of the foundation – state an address in the territory of the Slovak Republic including the city district (in the case of Bratislava or Košice), the registration and orientation number; if the municipality has no streets, state only the registration number,
• the publicly beneficial purpose that the foundation will support,
• details of the founders – given name and surname (or name), birth number (or company ID number), and address of permanent residence (or registered office) of each founder,
• the value of the foundation's endowment,
• the value and subject of the asset contribution of each founder,
• the period for which the foundation is established,
• the number of members of the foundation's bodies, the length of their term of office, and the manner of their election,
• the manner of convening, deliberating, and voting of the foundation's bodies,
• the given name, surname, birth number, and address of permanent or long-term residence of the first administrator of the foundation and the first members of other bodies of the foundation, if established,
• the conditions for managing the foundation's assets,
• the conditions for providing the foundation's resources to third parties.
Important
• The basic value of the foundation's endowment must be at least €6,638.
• The basic value of the foundation's endowment may consist only of monetary funds and real estate.
• If the foundation is set up by several founders, state the amount of the asset contribution of each of them.
Depending on the method of filing
The founding deed must be signed by all founders. For paper filing, the signatures must be officially certified. For electronic filing, the founding deed must be authorized with a qualified electronic signature or submitted in the form of a guaranteed conversion.
Electronic submission
The founding deed must be authorized with a qualified electronic signature (KEP) of all founders.
If the founders do not have a qualified electronic signature, produce a guaranteed conversion from the paper founding deed with officially certified signatures, in accordance with Act No. 305/2013 Coll. on e-Government.
Paper submission
The founding deed must be signed by all founders. The authenticity of the signatures of all founders must be officially certified.
Good to know
Details of the bodies of the foundation are governed by § 19 to 27 of Act No. 34/2002 Coll. on Foundations.Opens in a new window
You can submit the application to register the foundation electronically or in paper form.
Electronic submission
Fill in the electronic form "Application for registration – foundation."Opens in a new window
The application must be signed by the administrator of the foundation with a qualified electronic signature (KEP).
Attach:
• the founding deed,
• a written declaration by the administrator of the foundation on payment of the monetary contribution by the founder,
• a written declaration by the founder on the contribution of real estate to the foundation's endowment, if it forms part of the endowment,
• a written declaration by the founder on the ultimate beneficial owner,
• the administrator's details needed to request an extract from the criminal register,
• power of attorney, if the application is submitted by an authorized person.
If applicable, also attach:
• an extract from the register of the foreign legal person, if a foreign legal person is a founder,
• proof of a long-term residence permit in the territory of the Slovak Republic, if the administrator is a foreign natural person,
• the consent of a natural person or their heirs, if the name of the foundation contains the surname of a natural person other than the founder.
If it concerns an organizational unit of a foreign foundation, also attach:
• a document proving that the foreign foundation is a legal person (not older than 3 months),
• a decision of the relevant body of the foreign foundation on establishing an organizational unit in the territory of the Slovak Republic and appointing the administrator of the organizational unit,
• the statutes of the foreign foundation,
• a document proving that the value of the asset contribution of the organizational unit meets the requirements of the Act on Foundations.
How to proceed
1. Fill in the electronic form.
2. Attach all required annexes.
3. Sign the application with a qualified electronic signature (KEP).
4. Send the form.
5. You will pay the administrative fee based on a payment order that will be delivered to your electronic mailbox after the application is submitted.
Warning
For electronic filing you need an ID card with an eID chip and a qualified electronic signature (KEP). Without a qualified electronic signature the application cannot be sent.
Signing the electronic form by multiple persons
If the application or its annexes are signed by more than one person, use the "Sign by multiple persons" function.
The signing procedure can be found in navode_na viacnasobne_podpisovanie.pdf.Opens in a new window
Paper submission
Deliver the application in person or by post to:
Ministry of Interior of the Slovak Republic
Section of Public Administration
Department of General Internal Administration
Štefánikova 15
812 19 Bratislava
The application is submitted by the administrator of the foundation. Their signature must be officially certified.
State in the application:
• the name and registered office of the foundation,
• details of the administrator of the foundation,
• details of the founder or founders,
• the publicly beneficial purpose of the foundation.
Attach:
• the founding deed in two counterparts with officially certified signatures of all founders,
• a written declaration by the administrator of the foundation on payment of the monetary contribution by the founder, with the administrator's officially certified signature,
• a written declaration by the founder on the contribution of real estate to the foundation's endowment, if it forms part of the endowment,
• a written declaration by the founder on the ultimate beneficial owner,
• the administrator's details needed to request an extract from the criminal register,
• power of attorney, if the application is submitted by an authorized person,
• confirmation of payment of the administrative fee of €100.
If applicable, also attach the same additional documents listed under electronic submission above (extract from a foreign founder's register, long-term residence permit proof, consent regarding the foundation's name, or the extra documents for an organizational unit of a foreign foundation).
Good to know
You can pay the administrative fee via a Confirmation of Payment of an Administrative or Court Fee, available at branches of the Slovak Post.Opens in a new window More information on paying administrative fees can be found on the Slovak Post website. You can also pay the fee at a self-service payment kiosk at the building of the Ministry of Interior of the Slovak Republic.
Important
The founding deed must be:
• for paper filing, signed by all founders with officially certified signatures,
• for electronic filing, authorized with a qualified electronic signature (KEP) of all founders, or submitted in the form of a guaranteed conversion under Act No. 305/2013 Coll. on e-Government.
After receiving the application, the registration authority checks whether it contains all the required data and annexes.
If the application is in order
If the registration authority finds no reason to refuse the registration, it will register the foundation within 30 days of the start of the proceedings.
It will then send to the administrator of the foundation or the authorized person:
• one copy of the founding deed with the date of registration marked,
• a notification of the assignment of the company identification number (IČO).
It will deliver the founding deed and the notification of the IČO in paper form by post.
If the application contains deficiencies
• If the registration authority finds deficiencies, within 15 days of receiving the application it will notify the administrator of the foundation or the authorized person that the registration proceedings will only begin once the deficiencies have been remedied.
• The notice will be delivered to the electronic mailbox of the administrator of the foundation or the authorized person.
After the foundation is registered, you can open a bank account in the name of the foundation.
You may need:
• the founding deed,
• proof of identity of the administrator of the foundation,
• an extract from the Register of Non-Governmental Non-Profit Organizations.
Note: Banks set their own internal rules on which documents they require to open an account.
You can obtain the register extract by submitting an application to the registration authority. You can submit the application electronically through the form "Application for an Extract from the Register of Non-Governmental Non-Profit Organizations."
If the foundation will generate income that triggers a registration obligation under tax regulations, register with the relevant tax office.
If you want the foundation to be able to receive a share of paid tax, apply to be entered in the list of recipients under the conditions set out in Act No. 595/2003 Coll. on Income Tax.
