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Tuje podjetje
Tuje podjetje lahko v Sloveniji opravlja pridobitno dejavnost, če ima tu registrirano podružnico. Tuje podjetje iz tretje države (to je, države, ki ni članica EU) lahko ustanovi podružnico, če je v državi, kjer ima sedež, registrirano že najmanj dve leti.
Začetek opravljanja dejavnosti
Tuje podjetje lahko začne opravljati dejavnost v Republiki Sloveniji šele po vpisu podružnice v register.
Status podružnice
Podružnica nastopa v imenu in za račun tujega podjetja, pri tem uporablja firmo matičnega podjetja, njegov sedež in svojo firmo. Je del tujega podjetja.
Registrski podatki
Na vseh sporočilih, uradnih dopisih, naročilnicah in drugih listinah podružnice mora biti poleg firme podružnice naveden register, v katerem so shranjene listine o podružnici, skupaj z registrsko številko. Če zakonodaja države matičnega podjetja iz tretje države zahteva vpis podjetja v register, mora biti naveden tudi register, v katerem je vpisano to podjetje in njegova registrska številka.
Pravice in obveznosti podružnice
Podružnica ima svoj račun in vodi knjigovodstvo in računovodstvo analogno kot podjetje. Enako plačuje vse davke in prispevke, ki izhajajo iz poslovanja na območju Slovenije. Za podružnice se smiselno uporabljajo določbe o poslovnih knjigah in letnem poročilu za družbe, če ZGD ne določa drugače.
Podružnica tujega podjetja iz ES predloži letno poročilo tega podjetja, če je bilo le-to sestavljeno, revidirano in razkrito na podlagi zakonodaje države članice ES, ki je v skladu s pravili direktiv EGS. Podružnica tujega podjetja iz tretje države prav tako predloži letno poročilo tega podjetja, sestavljeno, revidirano in razkrito na podlagi nacionalne zakonodaje. Če le-to ni sestavljeno v skladu z direktivami EGS ali na enakovreden način, je treba sestaviti in razkriti letno poročilo za dejavnosti podružnice.
Več podružnic tujega podjetja
Če je tuje podjetje sočasno ustanovi več podružnic, mora biti v prijavi za vpis v register in v firmi podružnice označeno, katera podružnica je glavna na območju Slovenije. Če jih ustanovi zaporedoma, je potrebno v prijavi za vpis vsake navesti zaporedje ustanovitve. Če tuje podjetje ustanovi sočasno ali v zaporedju dve ali več podružnic, lahko ob vpisu podružnic v register predloži listine tujega podjetja le ob vpisu ene od podružnic, ki jo samo izbere (le-ta v primeru sočasne ustanovitve ni nujno glavna podružnica), to je t.i. izbrana podružnica. Pri vpisu v register ostalih podružnic navede številko izbrane podružnice in register, v katerega je vpisana. V tem primeru lahko predloži letno poročilo v razkritje samo izbrana podružnica.
Zastopanje podružnice
Za vsako podružnico mora biti imenovan en ali več zastopnikov, ki zastopajo tuje podjetje. Več podružnic ima lahko istega zastopnika. Zastopniki v glavni podružnici so po zakonu tudi zastopniki v drugih podružnicah.
Odgovornost za obveznosti podružnice
Za obveznosti, ki nastanejo s poslovanjem podružnice, odgovarja tuje podjetje z vsem svojim premoženjem.
Registracija podružnice
Podružnica se vpiše v sodni register pri pristojnem Okrožnem sodišču.
Prijavo za vpis podružnice v register vloži zastopnik tujega podjetja in mora vsebovati:
firmo podružnice,
sedež (kraj) in poslovni naslov,
ime in priimek osebe, ki zastopa podružnico in tuje podjetje,
pravnoorganizacijska oblika - podružnica,
dejavnosti, iz akta o ustanovitvi, po šifrah in imenih SKD,
datum ustanovitve (to je datum sprejema sklepa o ustanovitvi),
podatke o matični družbi, ustanovitelju podružnice:
enotna identifikacijska številka,
firma in morebitna skrajšana firma iz statuta, sedež (kraj) in poslovni naslov,
država sedeža ustanovitelja,
podatke o osebah, pooblaščenih za zastopanje podružnice:
enotna identifikacijska številka,
priimek in ime,
naslov bivanja,
tip zastopnika,
način zastopanja (posamično, skupno),
datum podelitve pooblastila.
Predlogu za vpis je treba priložiti naslednje listine v izvirniku in v overjenem prevodu:
izpisek iz registra, iz katerega sta razvidna vsebina in datum vpisa matične družbe,
sklep poslovodstva o ustanovitvi podružnice,
notarsko overjen prepis pravil oz. pogodbe družbenikov in
overjeno poslovno poročilo zadnjega poslovnega leta tujega podjetja, v skrajšani obliki.
Vira:
Zakon o gospodarskih družbah (Uradni list RS, št. 42/06 - ZGD),
Uredba o vpisu družb in drugih pravnih oseb v sodni register (Uradni list RS, št. 18/02).
Translation - English Ljubljana, September 2006
SUBSIDIARY OF A FOREIGN COMPANY IN SLOVENIA
Foreign company
A foreign company may pursue an activity with a view to profit in the Republic of Slovenia, provided it has a subsidiary registered here. A foreign company (i.e. a non-EU Member State) may found a subsidiary if it has been registered in the country where its principal office is located for a period of at least two years.
Starting up business activities
A foreign company may not start business operations within the Republic of Slovenia until its subsidiary has been entered into the register.
Subsidiary status
The subsidiary shall act in the name of and for the account of a foreign company, under the name and registered office of the parent company, and under its own company name. It is considered part of the foreign company.
Registration data
All communications, official correspondence, order forms and other documents issued by the subsidiary must state the subsidiary’s company name and the register containing the documents on the subsidiary, as well as the registration number. If the laws of a third country where the parent company is based require that the company be entered into a register, the register containing the company’s registration information and its registration number must also be provided.
Rights and obligations of the subsidiary
The subsidiary shall hold its own bank account and maintain a system of bookkeeping and accounting analogously, as a company. Furthermore, it shall be liable for all taxes and contributions arising from its performance of business activities within the territory of the Republic of Slovenia. Unless provided otherwise under the Companies Act (ZGD), rules governing bookkeeping and submission of annual reports shall apply to subsidiaries mutatis mutandis.
A subsidiary of a foreign company based within the European Community shall submit that company’s annual report if such was prepared, audited and disclosed pursuant to the laws of a Member State which comply with the provisions laid down by EEC directives. A subsidiary of a foreign company based in a third country shall also submit its parent company’s annual report that has been prepared, audited and disclosed pursuant to applicable national laws. If this report has not been prepared in conformity with EEC directives or in an equivalent manner, an annual report for the subsidiary company’s activities must be prepared and disclosed.
Multiple subsidiaries of a foreign company
If a foreign company founds multiple subsidiaries simultaneously, the application for entry in the register and the subsidiary company’s name must indicate which is to be the principal subsidiary within the territory of the Republic of Slovenia. It the foreign company establishes such subsidiaries in succession, each subsidiary’s application for entry in the register must indicate the sequence of establishment. If the foreign company establishes two or more subsidiaries, either simultaneously or in succession, it may choose to submit the foreign company’s documents only once, upon entry of one of its subsidiaries of its choice in the register (in the event of simultaneous establishment, this may not necessarily be the principal subsidiary), i.e. the so-called ‘chosen subsidiary’. When entering its remaining subsidiaries, the foreign company shall indicate the number of its chosen subsidiary and the register in which it is entered. In this case, the annual report may only be submitted for disclosure by the chosen subsidiary.
Representation of the subsidiary
For each subsidiary one or more representatives must be appointed to represent the foreign company. The same representative may be appointed for more than one subsidiaries. The representatives in the principal subsidiary shall by law also be representatives in other subsidiaries.
Liability for the subsidiary’s obligations
The foreign company shall be liable with all its assets for the liabilities arising from the business operations of its subsidiaries.
Registration of the subsidiary
The subsidiary shall be entered into the companies register kept at the competent District Court.
The application for entry of a subsidiary in the register shall be lodged by the foreign company’s representative and shall contain the following information:
name of the subsidiary,
principal office (town or city) and registered business address,
name and surname of the person representing the subsidiary and the foreign company,
legal form of organization – subsidiary,
business activities mentioned in the articles of association, by SKD code and name (SKD – Standardna klasifikacija dejavnosti/Standard Classification of Activities)
date of founding (i.e. the date of passing the resolution on the founding of the subsidiary)
information about the parent company founding the subsidiary:
unique identification number,
company name and short company name defined in the articles of association (city) and business address,
country where the founder’s principal office is based,
information about the persons appointed to represent the subsidiary:
unique identification number,
name and surname,
resident address,
type of representative,
manner of representation (individual, joint),
date of appointment.
The original and a certified translation of the following documents must be attached to the application for entry:
extract from the register disclosing the content and date of the registration of the parent company,
the resolution of the management body on the founding of the subsidiary,
notarized transcript of the rules or the articles of association, and
a verified business report for the preceding year of operation of the foreign company, in abbreviated form.
Sources:
Companies Act (Official Gazette of the Republic of Slovenia, No. 42/06 – ZGD),
Decree on Entry of Companies and Other Legal Entities in the Court Register (Official Gazette of the Republic of Slovenia, No. 18/02).
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Translation education
Bachelor's degree - Filozofska fakulteta, Ljubljana
Experience
Years of experience: 28. Registered at ProZ.com: Nov 2006.
After graduating from the Faculty of Arts at the University of Ljubljana, I obtained a bachelor's degree in English Language and Literature. I have provided translation and proofreading services for various kinds of texts since 1997.
The main focus of my work is translation of legal, economic texts, contracts, business correspondence, press articles from the business field, annual reports, expert articles, project documentation, art catalogs, technical documentation, telecommunications and IT. I have recently worked extensively on localization of software such as MS Windows Vista and Nokia's Symbian, as well as translating investment fund prospectuses.
I am a licensed court interpreter and sworn translator in the Republic of Slovenia.
Expertise