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2 % tax designation (register of designated legal entities)
A legal entity that wishes to be a recipient of a share of paid tax in the following year must meet the statutory conditions each year and, within the set period, ask a notary to certify this fact. The notary notifies the details to the Chamber of Notaries (Notárska komora) for entry in the register of designated legal entities (register určených právnických osôb).
What this service means
What the notary does and does not do
Registration of a recipient of a share of paid tax is by law entrusted to a notary — the recipient (a civic association, foundation or non-profit organisation) must prove that the conditions are met. The notary:
- verifies that the recipient meets the statutory conditions — arrears of insurance contributions, a bank account and the entry in the register of legal entities are verified by the notary electronically (there is no need to submit paper extracts),
- draws up a notarial deed certifying that the conditions are met,
- notifies the recipient's details to the Chamber of Notaries, which then enters the recipient in the central register of designated legal entities.
The notary does not decide on the allocation of the 2 %. The notary only certifies that the conditions are met and enters the recipient in the list. The actual designation of the share is handled by the taxpayer in their declaration or tax return and by the financial administration.
The conditions and documents are assessed under Section 50 of the Income Tax Act (zákon o dani z príjmov) as in force for the relevant year. As a rule, the following in particular is checked:
- the organisation was established no later than in the course of the previous calendar year,
- it has no arrears of compulsory insurance contributions — the notary verifies these electronically,
- it has a bank account (confirmation no older than 30 days),
- if the organisation has in the past received more than €3,320 from the share of paid tax, it published a specification of its use in the Commercial Journal (Obchodný vestník) within the statutory period.
The notary does not certify tax arrears — those are examined by the tax administrator when the share is remitted.
Publication in the Commercial Journal — a frequent shortcoming of applicants. A recipient that has received more than €3,320 from the share of paid tax is obliged, within 16 months of publication of the annual overview of recipients, to publish a precise specification of the use of the share in the Commercial Journal. If it does not publish the specification, it cannot be registered for the next period. Fulfilment of this obligation is checked by the notary when the application for certification of the conditions is made. Fulfilment of the condition is also checked by the Chamber of Notaries before the applicant is included in the list for the financial administration.
Deadline. The law sets an annual registration period from 1 September to 15 December. Arrange your appointment well in advance; correction or change of details after the registration period has expired is no longer possible.
Procedure
How it usually proceeds
Contact and details. You provide the organisation's identification number (IČO), exact name and IBAN.
Verification of the conditions. The notary verifies that the statutory conditions are met; arrears of insurance contributions and the bank account are verified electronically.
Notarial deed. The notary draws up a deed certifying that the conditions are met (a visit in person, an identity document).
Entry in the register. The notary notifies the details to the Chamber of Notaries and the recipient is entered in the register for the following year.
Let's arrange a meeting
Write to us or call — we will agree on an appointment and prepare a list of documents for your matter.
Do not send sensitive documents by ordinary e-mail without prior arrangement with the office.