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Dissolution and deregistration of a non-investment fund

A guide on how to file a proposal to dissolve a non-investment fund and a proposal to deregister a non-investment fund.

Proposal to dissolve a non-investment fund

  1. Use this guide if you want to dissolve a non-investment fund:

    • with liquidation, or
    • without liquidation, by merging with another non-investment fund or a foundation.

     

    Legislation

    The conditions for dissolving a non-investment fund are governed by Act No. 147/1997 Coll. on Non-Investment Funds and Amending Act of the National Council of the Slovak Republic No. 207/1996 Coll.Opens in a new window

  2. The proposal to dissolve may be filed by:

    • an authorized person, or
    • an authorized person acting under a power of attorney.

  3. The dissolution of the non-investment fund is decided by the body specified in the non-investment fund’s statute. Usually this is:

    • the board of trustees, or
    • the founder.

Choose the method of submission

  1. Electronic submission
    Fill in the electronic form Proposal to dissolve – non-investment fund.Opens in a new window

    The proposal must be signed by the authorized person, or by an authorized person acting under a power of attorney, with a qualified electronic signature ().

     

    Attach:

    • the minutes of the board of trustees meeting or the founder’s decision on the dissolution of the non-investment fund with liquidation and on entry into liquidation, including the date of dissolution, the date of entry into liquidation, the decision on the appointment of a liquidator, and the liquidator’s personal data (given name, surname, date of birth, birth number, permanent residence address, and the date their function commenced),
    • the attendance list,
    • a power of attorney, if the proposal is filed by an authorized person.

     

    How to proceed

    1. Fill in the electronic form.
    2. Attach all required attachments.
    3. Sign the proposal with a qualified electronic signature ().
    4. Submit the form.
    5. Pay the administrative fee based on the payment order, which will be delivered to your electronic mailbox after the proposal is sent.

     

    Warning: For the electronic submission you need an ID card with an chip and a qualified electronic signature (). The proposal cannot be sent without a qualified electronic signature.

     

    Good to know: For an electronic submission the administrative fee is reduced by half, i.e. €12.50.

     

    Paper submission
    Deliver the proposal in person or by post to the district office in the region seat competent according to the registered office of the non-investment fund (hereinafter the “registration authority”), Department of General Internal Administration.

    The proposal is filed by the authorized person or an authorized person acting under a power of attorney.

     

    State in the proposal:

    • the name, registered office, and company identification number (IČO) of the non-investment fund,
    • the designation of the body that decided on the dissolution of the non-investment fund,
    • the date the decision was adopted,
    • the date of entry into liquidation,
    • the liquidator’s personal data.

     

    Attach:

    • the minutes of the board of trustees meeting or the founder’s decision on the dissolution of the non-investment fund with liquidation and on entry into liquidation,
    • the attendance list,
    • a power of attorney, if the proposal is filed by an authorized person,
    • confirmation of payment of the administrative fee in the amount of €25.

     

    Good to know: You can pay the administrative fee using a Confirmation of payment of an administrative or court fee, available at branches of the Slovak Post.Opens in a new window You can also pay the fee at a self-service payment kiosk at the registration authority’s building.

  2. Proceedings on the proposal to dissolve a non-investment fund are governed by the provisions of Act No. 71/1967 Coll. on Administrative Proceedings (the Administrative Procedure Code), as amended.

     

    If the proposal is in order
    If the proposal meets all statutory conditions, the registration authority delivers to the electronic mailbox of the non-investment fund or the authorized person a decision on the non-investment fund’s entry into liquidation.

     

    If the proposal contains deficiencies
    If the registration authority finds deficiencies, it delivers to the electronic mailbox of the non-investment fund or the authorized person a request to remedy the deficiencies of the submission and a decision to suspend the proceedings.

  3. You will need a merger agreement. 

    The merger agreement contains, in particular:

    • the identification of the parties,
    • details of the assets, liabilities, rights, and obligations of the dissolving non-investment fund,
    • the purpose of the non-investment fund,
    • the signatures of the authorized persons of both parties.

     

    Electronic submission
    Fill in the electronic form Proposal to dissolve – non-investment fund.Opens in a new window

    The proposal must be signed by the authorized person, or by an authorized person acting under a power of attorney, with a qualified electronic signature ().

     

    Attach:

    • the merger agreement signed by the authorized persons of both parties,
    • the minutes of the board of trustees meeting or the founder’s decision of the dissolving non-investment fund together with the attendance list,
    • the minutes of the board of trustees meeting or the founder’s decision of the successor non-investment fund or foundation together with the attendance list,
    • a power of attorney, if the proposal is filed by an authorized person.

     

    How to proceed

    1. Fill in the electronic form.
    2. Attach all required attachments.
    3. Sign the proposal with a qualified electronic signature ().
    4. Submit the form.
    5. Pay the administrative fee based on the payment order, which will be delivered to your electronic mailbox after the proposal is sent.

     

    Warning: For the electronic submission you need an ID card with an chip and a qualified electronic signature (). The proposal cannot be sent without a qualified electronic signature.

     

    Good to know: For an electronic submission the administrative fee is reduced by half, i.e. €12.50.

     

    Paper submission
    Deliver the proposal in person or by post to the district office in the region seat competent according to the registered office of the non-investment fund (hereinafter the “registration authority”), Department of General Internal Administration.

    The proposal is filed by the authorized person or an authorized person acting under a power of attorney.

     

    State in the proposal:

    • the name, registered office, and company identification number (IČO) of the dissolving non-investment fund,
    • the name, registered office, and company identification number (IČO) of the successor non-investment fund or foundation,
    • the designation of the body that decided on the dissolution of the non-investment fund by merger,
    • the date the decision was adopted.

     

    Attach:

    • the merger agreement signed by the authorized persons of both parties,
    • the minutes of the board of trustees meeting or the founder’s decision of the dissolving non-investment fund together with the attendance list,
    • the minutes of the board of trustees meeting or the founder’s decision of the successor non-investment fund or foundation together with the attendance list,
    • a power of attorney, if the proposal is filed by an authorized person,
    • confirmation of payment of the administrative fee in the amount of €25.

     

    Good to know: You can pay the administrative fee using a Confirmation of payment of an administrative or court fee, available at branches of the Slovak PostOpens in a new window. You can also pay the fee at a self-service payment kiosk at the registration authority’s building.

  4. Proceedings on the proposal to dissolve a non-investment fund by merger are governed by the provisions of Act No. 71/1967 Coll. on Administrative Proceedings (the Administrative Procedure Code), as amended.

     

    If the proposal is in order
    If the proposal meets all statutory conditions, the registration authority delivers to the electronic mailbox of the successor non-investment fund or foundation, or the authorized person, a decision on the deregistration of the dissolving non-investment fund from the Register of Non-Governmental Non-Profit Organizations.

     

    If the proposal contains deficiencies
    If the registration authority finds deficiencies, it delivers to the electronic mailbox of the non-investment fund or the authorized person a request to remedy the deficiencies of the submission and a decision to suspend the proceedings.

Proposal to deregister a non-investment fund

  1. Use this guide if you want to file a proposal to deregister a non-investment fund from the Register of Non-Governmental Non-Profit Organizations after the completion of liquidation.

     

    Important: You can file the proposal to deregister only after 6 months have elapsed from the date the notice of the non-investment fund’s entry into liquidation was published in the Commercial Bulletin (Obchodný vestník).

  2. The proposal to deregister may be filed by:

    • the non-investment fund’s liquidator, or
    • an authorized person acting under a power of attorney.

  3. Electronic submission
    Fill in the electronic form Proposal to deregister – non-investment fund.Opens in a new window

    The proposal must be signed by the non-investment fund’s liquidator, or by an authorized person acting under a power of attorney, with a qualified electronic signature ().

     

    Attach:

    • the liquidator’s final report on the course of the liquidation, stating the date the liquidation ended and the place where the documents are archived,
    • the financial statements as of the day preceding the day the non-investment fund entered liquidation,
    • the financial statements as of the day the liquidation ended,
    • proof of publication of the notice to creditors in the Commercial Bulletin,
    • bank confirmation of the closure of the bank account together with the last account statement,
    • proof of the destruction of the seal, if the non-investment fund used one,
    • bank confirmation of the transfer of the liquidation balance to the account of another non-investment fund or foundation, if a liquidation balance arose after the liquidation,
    • a power of attorney, if the proposal is filed by an authorized person,
    • other documents, if required (for example the minutes of the board of trustees meeting or the attendance list).

     

    How to proceed

    1. Fill in the electronic form.
    2. Attach all required attachments.
    3. Sign the proposal with a qualified electronic signature ().
    4. Submit the form.
    5. Pay the administrative fee based on the payment order, which will be delivered to your electronic mailbox after the proposal is sent.

     

    Warning: For the electronic submission you need an ID card with an chip and a qualified electronic signature (). The proposal cannot be sent without a qualified electronic signature.

     

    Good to know: For an electronic submission the administrative fee is reduced by half, i.e. €12.50.

     

    Paper submission
    Deliver the proposal in person or by post to the district office in the region seat competent according to the registered office of the non-investment fund (hereinafter the “registration authority”), Department of General Internal Administration.

    The proposal is filed by the non-investment fund’s liquidator or an authorized person acting under a power of attorney.

     

    State in the proposal:

    • the name, registered office, and company identification number (IČO) of the non-investment fund,
    • the date the liquidation ended,
    • the place where the documents are archived.

    The proposal is signed by the non-investment fund’s liquidator or an authorized person. The signature does not need to be officially certified.

     

    Attach:

    • the liquidator’s final report on the course of the liquidation (date the liquidation ended, place where the documents are archived),
    • the financial statements as of the day preceding the day the non-investment fund entered liquidation,
    • the financial statements as of the day the liquidation ended,
    • proof of publication of the notice to creditors in the Commercial Bulletin,
    • bank confirmation of the closure of the bank account together with the last account statement,
    • proof of the destruction of the seal, if the non-investment fund used one,
    • bank confirmation of the transfer of the liquidation balance to the account of another non-investment fund or foundation, if a liquidation balance arose after the liquidation,
    • a power of attorney, if the proposal is filed by an authorized person,
    • other documents, if required,
    • confirmation of payment of the administrative fee in the amount of €25.

     

    Good to know: You can pay the administrative fee using a Confirmation of payment of an administrative or court fee, available at branches of the Slovak Post. Opens in a new windowYou can also pay the fee at a self-service payment kiosk at the registration authority’s building.

  4. Proceedings on the proposal to deregister a non-investment fund are governed by the provisions of Act No. 71/1967 Coll. on Administrative Proceedings (the Administrative Procedure Code), as amended.

     

    If the proposal is in order
    The registration authority decides on the proposal to deregister within 30 days of receiving it. If the proposal meets all statutory conditions, it delivers to the electronic mailbox of the liquidator or the authorized person a decision on the deregistration of the non-investment fund from the Register of Non-Governmental Non-Profit Organizations.

     

    If the proposal contains deficiencies
    If the registration authority finds deficiencies, it delivers to the electronic mailbox of the liquidator or the authorized person a request to remedy the deficiencies of the submission and a decision to suspend the proceedings.

Revised:
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