When is tax optimisation already a criminal offence?

A Professional Conference on When a Tax Offense Becomes a Criminal Offense
Days
Hours
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Date: 11. 11. 2026

Venue: Bratislava - to be announced soon

Online / In-Person – Limited number of tickets
Conference When is tax optimisation already a criminal offence?

Information about the conference

About the conference

About the conference

Tax optimization is a significant aspect of the Slovak business environment. It does not apply exclusively to larger business groups that utilize corporate reorganizations, foreign jurisdictions, or extensive cooperation models based on the exclusion of employment relationships ( the so-called “Švarc system”). To a significant extent, if not to a greater one, tax optimization is a fundamental defining characteristic of small business operations—ranging from conducting business through multiple smaller companies, to the inclusion of expenses with a personal component in tax-deductible costs, to various forms of cross-border invoicing arrangements.

We believe that the distinction between administrative and criminal assessments of tax optimization practices has not received sufficient attention among experts. The same applies to related legal concepts, such as effective repentance or the application of the ultima ratio principle. This may also result in reduced predictability in the decision-making practices of public authorities.

For this reason, among others, we have decided to organize a professional conference dedicated to this topic. The conference is intended primarily for attorneys, tax advisors, accountants, and other professionals working in the fields of law, taxation, and accounting.

SPEAKERS

Schedule

When is tax optimisation already a criminal offence?

Kúpiť lístok
11. 11.
2026
09:00 - 09:30
30 min

Arrival, guest registration and morning coffee

Miesto: Bratislava

09:30 - 10:45
75 min

Tax Optimization in Practice

Speaker: Peter Varga

  • Types of Tax Optimization;
  • Common examples of aggressive or even illegal tax optimization;
  • Theoretical Approaches to Abusive Conduct from a Criminal Law Perspective;
10:45 - 11:00
15 min

Networking break

11:00 - 12:15
75 min

Abuse of the Law vs. Reduction of Taxes and Insurance Premiums

Speaker: Peter Varga

  • A Closer Look at the Concept of Abuse of Rights;
  • Is criminal law applicable only in proceedings contra legem?
  • Criminal law as a last resort in tax offenses;
12:15 - 13:15
60 min

Lunch break

13:15 - 14:30
75 min

Is the Czech Republic a source of inspiration?

Speaker: Ondřej Trubač

  • What is the practice in the Czech Republic?
14:30 - 14:45
15 min

Networking break

14:45 - 16:00
75 min

Practice of Slovak Decision-Making

  • Prosecutorial Practices in the Prosecution of Tax Crimes;
  • Do the courts recognize the difference between abusive conduct and conduct that violates the law?
  • The Application of Sincere Repentance.

SHEET

In-Person | 1st Ticket Sale: Early Birds

125 € + DPH

190 € + DPH

Dátum: 11.11.2026
Miesto: Bratislava
  • Unlimited access to lectures throughout the day

  • Refreshments

  • Joint networking lunch

  • Limited number of tickets

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Online | 1st Round of Sales: Early Birds

150 € + DPH

250 € + DPH

Dátum: 11.11.2026
Miesto: Online
  • Participant can ask questions to presenters via Slido

  • Online access to lectures throughout the day

Read more

ORGANISER

Main partners

OUR PREVIOUS CONFERENCES

TAKING PHOTOGRAPHS AND VIDEO RECORDINGS OF THE CONFERENCE

Highgate Law & Tax s. r. o., Nivy Tower, Mlynské Nivy 5, 821 09 Bratislava, ID No.: 51 477 262; will rely on its legitimate interest under Article 6(1)(f) of the GDPR to make photo and video documentation of interesting moments of the conference and its participants, which may subsequently be used for the purposes of marketing activities and promotion of the company.

Although the production of the above documentation is not subject to the consent of the participant, we respect your possible disinterest in having your person photographed. In this case, please inform one of our hostesses during registration or send us your request to info@highgate.sk.

For more information about the processing of your personal data, please visit the Personal Data Processing Notice section of our website.

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