Tax changes in 2024

So what will some of the tax changes be (simplified)? ➡️ Dividend tax will increase to 10% (ways to avoid it will be included in the course); ➡️ ESOP amendment taxation will be cleaned up “a bit”, but there will still be a lot of bugs (see my post/blog- https://lnkd.in/dN_AS9-k); ➡️ exemptions for the sale of certain shares, interests in SROs for FOs will not be there after all; ➡️ there will be a “tax license” for less profitable/loss making companies; ➡️ the limit on the 15% tax rate will be raised to €60,000; ➡️ some crypto assets, which were to be taxed at 7% when held for 1 year, will be taxed at the standard rate as before; ➡️ health insurance premiums are not abolished but increased for selected crypto assets; ➡️ the risk of double taxation is reintroduced when trading certain crypto assets; (“Predictability of the Slovak legislative environment”) The photo is from the October National Bank of Slovakia crypto conference, where I also spoke on a panel about the need for predictability of the legislative environment. There I was pleased to see that Slovakia is probably perceived as predictable enough by at least one large Czech crypto project, thanks to the registration for the MICA permit in Slovakia and not in the Czech Republic (I’m deliberately not tagging it, so that they don’t accidentally change their minds ;))