Establishment of a civil association

Establishment of a civil association

Are you an association of persons with an interest activity or is your type of business a non-profit activity?
We will help you with the establishment of a civil association as well as a non-profit organization providing generally beneficial services. Citizens can establish associations, companies, unions, movements, clubs and other civic associations, as well as trade unions and employers' organizations and associate in them. Legal entities can also be members of the association.

Civil associations are the most common form of non-profit organization with a simple structure . The activity of the Association is primarily focused on the application of the interests of its members, but public benefit activities are not excluded. They are not established for the purpose of making a profit. Founding an association is a good idea for you if you are interested in engaging in charitable activities, organizing various events, working more professionally or changing your surroundings and helping people.

Civil associations are legal entities that are created by registration with the Ministry of the Interior of the Slovak Republic (hereinafter referred to as the "Ministry"), which keeps records and registers of all valid associations in the territory of the Slovak Republic. Civil associations are regulated by Act no. 83/1990 Coll. on association of citizens as amended. This law does not in any way regulate the internal organization of a civil association, therefore the creation of bodies is fully within the competence of the association itself. The obligations of a civil association regarding its internal organization depend on the wording of its statutes.

Associations have the right to carry out activities in their own name , which means concluding and signing contracts, owning property, accepting donations from sponsors, subsidies, employing people for employment and performing other activities established by law or statutes. According to Act no. 595/2003 Coll. on income tax, as amended, the income of a civic association arising from the activity for which the civic association was established is exempt from income tax, and membership fees are also exempt from tax according to the statutes.

Income in the form of a share of the tax paid (2% and 3%) and donations are not subject to income tax, so income tax is not paid on them either.