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, […]

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. […]