A company can have its registered seat in a flat or a family house entirely legally in both Slovakia and the Czech Republic – the law does not require a separate commercial space, and for many small companies it is the cheapest option. The condition is a written consent of the property owner with a certified signature. If you actually run the business from the flat, you also need to consider property tax and the option to deduct a proportional part of housing costs.
Can a company have its registered seat in a flat or house?
Yes. The registered seat is simply the address recorded in the commercial (or public) register, and neither Slovak nor Czech law requires this to be a separate office or commercial unit. The seat may therefore be a flat in an apartment building or a family house, whether owned by a shareholder, a director or a third party who agrees to it.
It is worth distinguishing the seat as a formal address from the place where the activity is actually carried out. Registering the seat at a flat does not by itself mean the company operates, receives clients or stores goods there. Most small firms use the flat only as a correspondence and registered address and do the real work at clients’ premises or online.
What owner’s consent do you need in Slovakia and Czechia?
In both countries you need a written consent of the property owner with a certified signature, attached to the registration filing. In the Czech Republic the Act on Public Registers (Section 14 of Act No. 304/2013 Coll.) adds that the document must not be older than three months at the time of registration. In Slovakia there is no such three-month rule, but the certified signature is equally mandatory.
The consent must clearly identify the owner, the property according to the land register, and the company for which the seat is established, together with an express statement of agreement. This is the single most frequently forgotten document, and its absence leads the register to reject the whole filing.
Co-ownership, homeowners’ associations and rented flats
The rules diverge on shared ownership. In Slovakia, since 1 October 2020, a flat in fractional co-ownership requires the consent of the majority of co-owners calculated by the size of their shares. In the Czech Republic the consent is given by the owner of the specific unit, but the statutes of the homeowners’ association (SVJ) or the declaration of the owner may restrict placing a seat or a business in the building.
For a rented flat, the consent must come from the owner, that is the landlord, not the tenant, in both jurisdictions. Many lease agreements prohibit placing a company seat or make it subject to separate approval, so read the contract first. For the mechanics of moving the address later, see our guide on changing the registered seat of a Slovak s.r.o.
Property tax consequences of running a business from home
Registering the seat at a flat does not automatically change the property’s status or the amount of property tax in either country. The situation changes when part of the flat or house is actually used for business, for example as an office, workshop or storage. Then a higher property tax rate for spaces used for business may apply, and the change must be declared.
What matters is factual use, not the mere address. In Slovakia the rates are set by each municipality in its own ordinance; in the Czech Republic they follow the Act on Immovable Property Tax. In both cases the increase typically concerns only the proportional area actually used for business, not the entire flat.
Claiming housing costs as expenses
If you genuinely work from the flat, you can deduct a proportional part of housing costs – mainly rent, energy and internet – in the ratio corresponding to the area and time actually used for business. The key is provability: you need documents and a reasonable, defensible key for splitting the private and business portions.
Deducting the full cost of the flat with no link to the business will not survive a tax audit in either country. Special rules apply where the flat is owned by a director who rents it to their own company. For more on running and financing an s.r.o., see our overview of putting money into your s.r.o.
What to watch out for before registering the seat
Before you register the seat at a flat, weigh a few practical points. Official mail, including letters from the tax authority and courts that carry deadlines, is delivered to the seat; if no one collects it, you risk missing time limits. In an apartment building, mind the house rules, the association’s statutes and your neighbours if you plan a real operation with client traffic.
The seat address is also public in the register, visible to every business partner and bank. Many entrepreneurs therefore separate their private home from the company address and opt for a separate or virtual seat. Choosing a seat in a flat is legal and inexpensive, but it should be a decision made with full awareness of its consequences.
Not sure whether to register the seat at your own flat or at a separate address, and how to set it up correctly for tax?
FAQ
Is a registered seat in a flat legal?
Yes, it is fully legal in both Slovakia and the Czech Republic. The registered seat is the address recorded in the register, and the law does not require a separate commercial space. A flat or a family house can serve as the seat. The condition is a written consent of the property owner with a certified signature, which in Czechia must not be older than three months at registration.
What is the difference between Slovakia and Czechia?
The main differences concern shared ownership and formalities. Slovakia requires the consent of the majority of co-owners by share since October 2020, while Czechia relies on the consent of the unit owner but may also require the homeowners’ association’s approval under its statutes. Czech law additionally requires the consent document to be no older than three months at registration.
Will I pay higher property tax with a company in my flat?
Merely registering the seat does not automatically raise property tax. A higher rate applies only when part of the flat is actually used for business, such as an office or storage. Then you must declare the change and a higher rate may apply to that part. The increase usually concerns only the proportional area used for business, not the whole flat, in both countries.