The existing legal regulation of the Slovak Republic allowed small and medium–sized enterprises, which form a basis for the business environment, not only in Slovakia but also in economically advanced countries, to have a legal form of any of the four types of commercial companies or cooperatives. According to the Concept for Supporting Start–ups and Start–up Ecosystem in the Slovak Republic, for the optimal engagement of investors and start–up development in the Slovak Republic, it is most effective to introduce a new form of capital commercial company that will allow for a flexible set–up of property relationships, investors’ entry and exit from the investment. The paper deals with the issue of special regulation of private law, company law. It points out some of the changes introduced to the regulation of commercial companies by introducing a new type of capital company, a simple joint–stock company and highlights possible problems in application. The new form of a capital commercial company was established by an amendment to the Commercial Code, Act no. 389/2015 Coll., which entered into force on January 1st, 2017. The purpose of the new form of a commercial company, as stated in the explanatory memorandum, is to ensure the legal form of a legal entity, which would be a complex and, at the same time, simple solution for risky investment in the form of commercial companies, especially investments to start–ups. To what extent the new form of a commercial company will meet the expectations of investors, will only be proved after its practical implementation and after the expression of the investors' interest in engaging in such form of company.
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