Slovakia
AI Agent Legal Status: undefined · Autonomy: low
Legal Framework
Slovakia is subject to the EU AI Act and GDPR. No specific national AI strategy or dedicated AI regulation beyond EU frameworks. The technology sector is growing but still developing.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR
- ◆Commercial Code
Business Formation
s.r.o. (spoločnosť s ručením obmedzeným) is the standard entity with EUR 5,000 minimum capital. Formation process is moderately bureaucratic.
Tax Implications
Corporate tax rate is 21%, with a reduced 15% rate for companies with revenue under EUR 49,790. Standard European tax incentives framework.
Opportunities
Cost-competitive eurozone location. Proximity to Vienna and Prague tech ecosystems. Growing IT services sector.
Highlights
Reduced 15% tax rate for very small companies. Central European location with eurozone membership. Competitive operational costs.
Risks & Challenges
EU AI Act compliance required. Smaller and less developed tech ecosystem. Limited venture capital availability.