Transfer pricing in 2022
In the Slovak Republic, the topic of transfer pricing is becoming more important as it is the subject of an increasing number of tax audits. Transfer pricing is the process of pricing controlled transactions between related parties for tax purposes. The requirements of the tax authorities were clear, the pricing of transactions between dependants must […]
Digitized record. Interview of Kristina Margetova for Hospodárske noviny
The electronic accounting record is one of the most significant changes that support the digitisation of accounting from 2022. It is another step towards the removal of unnecessary administration by the state, although the pace could be faster. Kristina Margetova commented for Hospodárske noviny on these innovations effective from 2022. To read the full interview, […]
Is it better to buy an apartment in the name of a person or in the name of a company? Interview by Peter Varga for Pravda
The ongoing real estate boom, rising property prices, inflation, but also the announced increase in interest rates raise the question of who and under what circumstances it is worth buying houses, apartments or other real estate and what risks arise from this. Especially if the buyer is also running a business. If someone buys property […]
Favourable taxation for IT companies in Slovakia. Peter Varga sa vyjadroval pre TouchIT
Peter Varga gave an interview for TouchIT on the topic of preferential tax regime for developmentally active Slovak IT companies. These are the institutes of super deduction and patent box, which our tax system has known for a relatively short time. However, using both regimes, an IT company may not pay income tax in Slovakia […]
Peter Varga gave an interview to Refresher on the taxation of cryptocurrencies in Slovakia
Peter Varga gave an interview to Refresher on taxation of cryptocurrencies in Slovakia. In addition to the standard themes that have long surrounded this issue, he also commented on the state’s ability to search for and identify tax fraud as well as potential criminal liability. You can read the full interview by clicking on this […]
Peter Varga in an interview for Forbes: Watches, holidays or luxury handbag: will these items stand up on tax returns?
Peter Varga was interviewed by FORBES on several practical tax topics. Can luxury watches, handbags or microwaves be considered tax expenses? Under what circumstances? Read or below. What pearls people put in their expenses (you can multiple examples) It is not rare in Slovakia when sole traders or owners of eseroces try to optimize taxes […]
Milan Gedeon gave an extensive interview to Hospodársky noviny on the topic of audit and its meaning
Audit is profaned among the wider public as a necessary evil. However, it performs irreplaceable functions. Audit contributes to the institutionalisation of economic reporting. It improves the predictability of financial indicators and adds more trust to business relationships, which has an overall positive impact on economic growth. Of course, the right balance needs to be […]
Peter Varga and Anita Péková gave an interview to Hospodársky noviny on the taxation of cryptocurrencies.
In practice, different methods are used. These include, for example, “transfers” of cryptocurrencies to domestic or foreign legal entities, changes of residences or deposits into funds and trusts. The full interview can be found by clicking through to the Hospodárske noviny website or in visual form below. Although bitcoin has lost nearly a quarter of […]
How is it best to own real estate? Ako PO alebo FO?
If you have income from the sale of your flat or house, you are not always exempt from tax and insurance premiums. Peter Varga and Anita Péková explained when the taxpayer must include such income in the tax return and pay the health levy in addition to the tax in an interview for Hospodárske noviny. […]