Dissolution and deregistration of a non-profit organization

Proposal to dissolve a non-profit organization

1. When to use this guide

   Use this guide if you want to dissolve a non-profit organization:

   • with liquidation, or
   • without liquidation.

    

   Legislation

   The conditions for dissolving a non-profit organization providing generally beneficial services are governed by Act No. 213/1997 Coll. on Non-Profit Organizations Providing Generally Beneficial Services, as amended.Opens in a new window

2. 1. Find out who may file the proposal to dissolve

   The proposal to dissolve may be filed by:

   • an authorized person,
   • another person acting under a power of attorney.
3. 2. Convene the body that decides on the dissolution of the non-profit organization

   Under the current statute, the dissolution of the non-profit organization must be decided by the relevant body specified in the statute – the board of trustees.

Choose the method of submission

1. 3a) Dissolution of the non-profit organization with liquidation

   Electronic submission
   Fill in the electronic form Proposal to dissolve – non-profit organization providing generally beneficial services.Opens in a new window

   The proposal must be signed with the qualified electronic signature of the authorized person of the non-profit organization, or another person acting under a power of attorney.

    

   Attach:

   • the minutes of the board of trustees on the dissolution of the non-profit organization with liquidation, on entry into liquidation (including the date of dissolution and entry into liquidation), and on the appointment of a liquidator (including 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 (KEP).
   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 eID chip and a qualified electronic signature (KEP). 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-profit organization (hereinafter the “registration authority”), Department of General Internal Administration.

   The proposal to dissolve is filed by the authorized person or another authorized person (the authenticity of the signature does not need to be officially certified).

    

   State in the proposal:

   • the name, registered office, and company identification number (IČO) of the non-profit organization concerned by the dissolution with liquidation,
   • the designation of the body and the date the decision was made on the dissolution of the non-profit organization with liquidation, stating the date of entry into liquidation,
   • the liquidator’s personal data (given name, surname, date of birth, birth number, permanent residence address, and the date their function commenced).

    

   Attach:

   • the minutes of the board of trustees on the dissolution of the non-profit organization with liquidation, on entry into liquidation, and on the appointment of a liquidator,
   • 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 purchase the fee at any branch of Slovenská pošta, a.s.Opens in a new window as a Confirmation of payment of an administrative/court fee. Alternatively, at a self-service payment kiosk at the registration authority’s building.

2. 4a) Registration authority’s response

   After receiving the proposal, the registration authority checks whether it contains all the required data and attachments.

    

   If the proposal is in order
   If the submission has no deficiencies, the registration authority sends, within 30 days of receiving the proposal to dissolve, to the electronic mailbox of the non-profit organization or the authorized person, a decision on the non-profit organization’s entry into liquidation.

    

   If the proposal contains deficiencies
   If the registration authority finds deficiencies, it sends the non-profit organization or the authorized person, to their electronic mailbox, a request to remedy the deficiencies together with a decision to suspend the proceedings.

3. 3b) Dissolution of the non-profit organization without liquidation – by merging with another non-profit organization or foundation

   You will need a merger agreement. The merger agreement contains, for example:

   • the identification of the parties,
   • details of the assets, liabilities, rights, and obligations of the merging non-profit organization,
   • the type of generally beneficial services,
   • the merger agreement must be signed by the statutory body of both parties.

    

   Electronic submission
   Fill in the electronic form Proposal to dissolve – non-profit organization providing generally beneficial services.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 (KEP).

    

   Attach:

   • the merger agreement signed by the statutory bodies of both parties,
   • the minutes of the board of trustees together with the attendance list of the non-profit organization being dissolved by merger,
   • the minutes of the board of trustees together with the attendance list of the successor non-profit organization or foundation,
   • 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 (KEP).
   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 eID chip and a qualified electronic signature (KEP). 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. €25.

    

   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-profit organization (hereinafter the “registration authority”), Department of General Internal Administration.

   The proposal to dissolve is filed by the authorized person or another authorized person (the authenticity of the signature does not need to be officially certified).

    

   State in the proposal:

   • the name, registered office, and company identification number (IČO) of the non-profit organization concerned by the merger (the dissolving non-profit organization),
   • the name, registered office, and company identification number (IČO) of the successor non-profit organization or foundation,
   • the designation of the body that decided on the dissolution of the non-profit organization by merger with another non-profit organization or foundation, and the date of the decision.

   Attach:

   • the merger agreement signed by the statutory bodies of both parties,
   • the minutes of the board of trustees together with the attendance list of the non-profit organization being dissolved by merger,
   • the minutes of the board of trustees together with the attendance list of the successor non-profit organization or foundation,
   • a power of attorney, if the proposal is filed by an authorized person,
   • confirmation of payment of the administrative fee in the amount of €50.

    

   Good to know: You can purchase the fee at any branch of Slovenská pošta, a.s. Opens in a new windowas a Confirmation of payment of an administrative/court fee. Alternatively, at a self-service payment kiosk at the registration authority’s building.

4. 4b) Wait for the registration authority’s response

   After receiving the proposal, the registration authority checks whether it contains all the required data and attachments.

    

   If the proposal is in order
   If the submission has no deficiencies, the registration authority sends, within the period under Act No. 71/1967 Coll. on Administrative Proceedings (the Administrative Procedure Code), as amended, to the electronic mailbox of the successor non-profit organization or foundation, or the authorized person, a decision on the deregistration of the non-profit organization by merger from the Register of Non-Governmental Non-Profit Organizations.

    

   If the proposal contains deficiencies
   If the registration authority finds deficiencies, it sends the non-profit organization or the authorized person, to their electronic mailbox, a request to remedy the deficiencies together with a decision to suspend the proceedings.

Proposal to deregister a non-profit organization

1. When to use this guide

   Use this guide if you want to file a proposal to deregister a non-profit organization from the Register of Non-Governmental Non-Profit Organizations.

    

   Important: A proposal to deregister a non-profit organization providing generally beneficial services can be filed with the registration authority only after 6 months from the date the entry into liquidation of the non-profit organization was published in the Commercial Bulletin (Obchodný vestník).

2. 1. Find out who may file the proposal to deregister

   The proposal to deregister the non-profit organization is filed by the non-profit organization’s liquidator or an authorized person.

3. 2. File the proposal to deregister

   Electronic submission
   Fill in the electronic form – Proposal to deregister – non-profit organization.Opens in a new window

   The proposal must be signed with the qualified electronic signature of the non-profit organization’s liquidator or the authorized person.

    

   Attach:

   • the liquidator’s final report on the course of the liquidation, including information on the date the liquidation ended and the place (address) where the documents are archived,
   • financial statements prepared in accordance with § 75f and § 75j(1) of the Commercial Code (the financial statements as of the day preceding the day the non-profit organization entered liquidation, and the financial statements as of the day the liquidation ended),
   • proof that the liquidator published the notice of entry into liquidation in the Commercial Bulletin, so that the non-profit organization’s creditors and other affected persons and authorities could file their claims or other rights within a period that must not be shorter than 6 months,
   • confirmation from the banking institution that the account was closed, plus the last account statement,
   • proof of the method of destruction of the seal (if the organization had a seal),
   • confirmation from the banking institution of the transfer of the liquidation balance to the account of another non-profit organization or foundation, in accordance with the law, the founding deed, and the statute (in the case of a liquidation balance),
   • other (power of attorney, minutes of the board of trustees meeting, 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 (KEP).
   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 eID chip and a qualified electronic signature (KEP). 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. €25.

    

   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-profit organization (hereinafter the “registration authority”), Department of General Internal Administration.

   The proposal is filed with the registration authority by the liquidator or an authorized person.

    

   State in the proposal:

   • the name and registered office of the non-profit organization concerned by the deregistration,
   • the date the liquidation ended and the place where the documents are archived.

   The proposal is signed by the non-profit organization’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, including information on the date the liquidation ended and the place (address) where the documents are archived,
   • the financial statements (as of the day preceding the day of entry into liquidation and as of the day the liquidation ended),
   • proof that the liquidator published the notice of entry into liquidation in the Commercial Bulletin,
   • confirmation from the banking institution that the account was closed, plus the last account statement,
   • proof of the method of destruction of the seal (if the organization had one),
   • confirmation from the banking institution of the transfer of the liquidation balance to the account of another non-profit organization or foundation (in the case of a liquidation balance),
   • other (power of attorney, minutes of the board of trustees meeting, attendance list),
   • confirmation of payment of the administrative fee in the amount of €50.

    

   Good to know: You can pay the fee at any post officeOpens in a new window as a Confirmation of payment of an administrative/court fee. Alternatively, at a self-service payment kiosk at the registration authority’s building.

4. 3. Wait for the registration authority’s response

   After receiving the proposal, the registration authority checks whether it contains all the required data and attachments.

    

   If the proposal is in order
   If the proposal to deregister is in order, the registration authority sends, within the period under Act No. 71/1967 Coll. on Administrative Proceedings, to the electronic mailbox of the liquidator or the authorized person, a decision on the deregistration of the non-profit organization from the Register of Non-Governmental Non-Profit Organizations.

    

   If the proposal contains deficiencies
   If the registration authority finds deficiencies, it sends the liquidator or the authorized person, to their electronic mailbox, a request to remedy the deficiencies together with a decision to suspend the proceedings.