Does “Dank’s 15% tax” bring new opportunities for tax optimization?

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 simply save thousands of euros in tax.

But is it possible to just split a business into multiple entities? To take an analogous example from practice, can a fitness centre operator, for example, use multiple companies to avoid achieving VAT turnover? Are such possibilities legal? If some are illegal, which ones are and which ones are legal? If they are legal, by what legal and accounting method is it even possible to split the companies? Having recently organised a conference on tax optimisation in the IT sector, we have decided to dedicate this “tax optimisation” conference this time to small and medium sized companies. The topic of this business breakfast will also include many other topics that, based on our experience, are of standard interest to entrepreneurs. These are:

• What does “Dank’s 15% tax” bring?
  Is it possible to divide companies into smaller ones and benefit from the 15% taxation?
  If so, how is it possible to divide companies at all?
• Other changes in the law (e.g. what are the benefits of the so-called micro-taxpayer)?
• When is tax optimisation not legal and when is it a criminal offence?
  Is tax optimization moral?
• What are the possibilities of using “offshore companies” today?
  Working from BALI?
• Slovakia becomes a tax haven from 2020 (15% tax, flat-rate expenses, super deduction, patent box)
• Is it possible to use company property/money for personal consumption?
  What are the risks and methods?
• Payment of profits to business owners. What are the risks and opportunities? Loans to the company. Is it OK to pay yourself minimum wage?
• What are the advantages/disadvantages of paying social contributions? (old-age pension, maternity, unemployment insurance, …)
• Donations (e.g. donation of a car purchased with VAT and VAT deduction applied) from the perspective of income tax and VAT
• Who is obliged to pay attention to transfer pricing?
• Employing a “sole trader” or “Ltd.” – what are the risks?
• Buying a property on a company, what are the advantages?
• Sale of the company and entry of an investor
• Profit shares for employees