Slovakia adopts a new Commercial Register Act, with notarial deeds for company formation and share transfers
Slovakia's National Council approved a new Act on the Commercial Register on 3 February 2026, amending the Commercial Code and the transformations act. From 17 August 2026, founding documents of an s.r.o. and transfers of an ownership interest must be made by notarial deed or a document authorised by an attorney, with an exception for simplified online incorporation. Register filings and powers of attorney are also tightened.
The new Act brings the rules on the commercial register into one law and modernises it in line with EU digital company law.
What changed
- Form of documents: founding documents of a limited liability company (s.r.o.) and transfers of an ownership interest must be made by notarial deed or in a document authorised by an attorney. A certified signature alone is no longer enough. Simplified electronic incorporation of an s.r.o. is an exception.
- Filings: applications to the register must be authorised. Powers of attorney are recognised only if given to an attorney, a notary or an employee of the company, though businesses can still file for themselves.
- Courts: register courts work to shorter processing deadlines, and incomplete filings are more likely to be rejected.
- Start: the main provisions apply from 17 August 2026.
Who is affected
Slovak companies, their shareholders and the people who file changes with the register.
What to do
Plan share transfers and other register changes with a notary or attorney, and check the transitional rules for transactions started before 17 August 2026.