Glossary

Osnovni kapital (share capital)

This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.

In short

Osnovni kapital is the share capital of a d.o.o., made up of the members' contributions. Under ZGD-1 it must be at least €7,500, and each member's contribution at least €50.

Key figures

Minimum share capital
€7,500Legal basis: ZGD-1, 475. člen · as of 10 October 2026 · source
Minimum contribution per member
€50at founding each member makes one contribution and holds one shareLegal basis: ZGD-1, 471. in 475. člen · as of 10 October 2026 · source
What to pay in before registration
each member at least a quarter of their contribution, at least €7,500 in total; contributions in kind are handed over in fullcash goes to a bank account; if an in-kind contribution is worth less than the share, the difference is paid in cashLegal basis: ZGD-1, 475. člen · as of 10 October 2026 · source
Under the simple SPOT procedure
the whole capital is paid in cash before the application is filedas of 10 October 2026 · source
Valuation of contributions in kind
if contributions in kind exceed €100,000 in total, an auditor values them at the members' expenseLegal basis: ZGD-1, 476. člen · as of 10 October 2026 · source

How much and in what form

  • Minimum: €7,500, with at least €50 per member.
  • Contributions can be cash or assets: movable property, real estate, rights, a business or part of one.
  • Each member holds a share (poslovni delež) expressed as a percentage, in proportion to their contribution.

When to pay it in

  • Before registration: each member at least a quarter of their contribution, at least €7,500 in total; contributions in kind are handed over in full.
  • Simple procedure: the whole capital is paid in cash before the application is filed.
  • The money goes to a temporary bank account; the bank's confirmation is needed for registration, and afterwards the account becomes an ordinary business account.

Contributions in kind

  • The members draw up a report on contributions in kind (poročilo o stvarnih vložkih), and the memorandum is concluded at a notary.
  • Auditor: if contributions in kind exceed €100,000 in total, an auditor values them at the members' expense.
  • If the asset is worth less than the share, the difference is paid in cash.

Frequently asked questions

What is the minimum share capital of a d.o.o. in Slovenia?

At least €7,500. No member's contribution may be below €50.

Does the whole capital have to be paid at once?

Not always. By law, before registration: each member at least a quarter of their contribution, at least €7,500 in total; contributions in kind are handed over in full. Under the simple SPOT procedure: the whole capital is paid in cash before the application is filed.

Can the share capital be spent?

Yes, after registration it is the company's money: the law requires that the director can freely dispose of it. The bank only confirms that the capital was paid in.

This text was generated by AI and has not been reviewed by an editor.

Updated: 10 October 2026

General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.

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