Post Type Description
ENTREPRENEURS DESERVE EXISTENCE Despite so-called legal pragmatism The business environment is not entirely benign. Not only legislatively. There are various disrupters of the sustainable ecosystem (quasi-social enterprises, non-profit organisations paying lower/no taxes, tax cheats,…). And the state does not seem to have the ambition to address this in a systemic way. Raising taxes/levies only exacerbates […]
Company cars for private use. 👉 So how about those taxes (quick cross section)? Everyone has probably noticed that from 2026, only 50% of the VAT on the purchase of a car that is also used for private purposes and the entrepreneur does not want to worry about the “log book”. A company that is […]
When adjusting the tax laws is only about increasing the %. Primarily and without wider context… When we argued the Laffer curve in the parliament in December 2023 together with Davy Cajko, Juraj Forgacs, Daniel Gaspar or Peter Cmorej, the answer was an estimate of the Ministry of Finance that the taxation of the crypt […]
Do they show a guide to tax optimization? If they live and work in Slovakia, they basically have two options: ➡ to do business as a SK FO, or ➡ to do business as a PO (SK PO or foreign organizational unit). Looking at publicly available data, it appears that some influencers are either: 👉 […]
Together with our colleagues Jan Vajcik, Vladimíra Mačuhová, Lubomira Murgasova, Richard Panek, Martin Tužinský and PRK Partners we have written a “commentary” on the Financial Transaction Tax Act. A piece of good work. I have dealt with the interpretation of the term “carries on business in the domestic territory”. Admittedly legalese, but whoever is […]
Robo Papp has decided not to pay taxes on coffee sales (from the business). As a consultant specialising in tax-legal optimisation (legally) for a long time, and a businessman who paid €300,000 in income tax in 2024 alone, I was naturally interested. Robo Papp is one of the other representatives who decided not to be […]
European Banking Authority (EBA) has issued an 𝗢𝗽𝗶𝗻𝗶𝗼𝗻 addressing the overlap between the MiCA and the PSD2. ⚖️ 𝗞𝗲𝘆 𝗶𝗺𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻𝘀 𝗳𝗼𝗿 𝗖𝗔𝗦𝗣𝘀 𝗮𝗿𝗲: 1. CASPs that transfer EMTs on behalf of clients, or provide custody and administration of EMTs, may fall under PSD2 as they are deemed to be executing payment transactions involving “funds”. 2. […]
Buying a car, a garage door or a paid holiday in Thailand on a company account? Slovak business evergreen… Often, however, statutory/corporate officers do not realise that, in addition to the potential tax implications, there are also: 👉 criminal; and 👉 Statutory members/associates can “guarantee” their entire assets. If you are interested in this topic: […]
👉 Problem 1: There are hundreds of “large SICAVs” in the Czech Republic, 0 in the Czech Republic; 👉 Problem 2: Impossibility of predictable operation of a smaller real estate fund; 👉 Problem 3: Ambiguity of fund accounting (e.g., does it tax/not tax valuation differences?) and high administrative burden; 👉 Problem 4: Strange views of […]
