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Not only the MiCA regulation, which will be effective for individual cryptoasset market players gradually from summer 2024 and with a transition period until summer 2026, but also several other legislative ventures adopted recently are creating a completely new and interesting regulatory and tax infrastructure alongside the already existing investment structures. These include in particular […]
The issue of the so-called. The issue of the shvarc system (i.e. the “employment” of freelancers/contractors) is a topic that has been lining the Slovak business environment for decades. The main motive for the preference of contractors over employees is the obvious tax advantages. On the other hand, such an arrangement brings several challenges. These […]
Both small and larger Slovak or foreign investment funds investing in real estate enjoy constant high attention among Slovaks. However, in addition to setting up fund structures, managers and real estate entrepreneurs also use various other regulatory regimes to raise capital. These include bond financing, crowdfunding, promissory notes or conventional bank financing. Alternative real estate-related […]
Employee stock option plans (ESOPs) have become standard in Slovak companies in recent years. And not only in start-ups, but also in larger and profitable companies. Since the low unemployment rate and the related labour market situation have intensified the struggle for top people on the market, offering shares in the company is so often […]
We advise a large number of Slovak start-ups and existing digital and IT companies in the areas of law, tax and accounting. We have a relatively intimate knowledge of the related realities of this segment. Whether it is the topic of tax and tax optimization, “employing freelancers”, investor entry, establishing a holding company, automated accounting, […]
Small Slovak or foreign investment funds are gaining more and more attention among Slovaks. Thus, investment funds for real estate, securities, derivative operations, venture capital or crypto-assets are emerging. Some of these are subject to regulation and some are trying to avoid regulation. In our legal and tax practice, we encounter a number of interesting […]
In September, 131 Members of Parliament voted in favour of a reduction in income tax for companies and individuals with a turnover of up to €100 000. Both coalition and opposition MPs agreed with the proposal. It is therefore to be expected that entrepreneurs will seek to split their business into several companies and quite […]
The advertising, digital, PR and event services business is different in a number of ways from traditional business sectors. In most cases, creative content creation and service delivery in the digital space is not tied to fixed hours and an office. The relationship between agencies and their suppliers is thus specific in a number of […]
Boundaries are blurring and distances are becoming more relative. IT business is perhaps most affected by the increasing globalisation and positive technological developments. A Slovak IT company today does not have to limit itself to the small Slovak market at all. The provision of IT services does not even need to be done from one […]
Highgate Law & Tax
Nivy Tower, Mlynské Nivy 5,
821 09 Bratislava
Slovak Republic
Highgate Accounting
Nivy Tower, Mlynské Nivy 5,
821 09 Bratislava
Slovak Republic
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