Post Type Description
1️⃣0️⃣0️⃣% VAT deduction on car 🚗 after 1.1.2026? Sure. You just “only” need to prove that the journey home is actually a journey to the company’s headquarters… Will you have a company car in 2026? Then get ready for an administrative sport full of proof. But if☝ 🔴Want to “prove” – go 50% 🟢Want to […]
More than two and a half years ago, we published an article on Highgate Law & Tax about the issuance of tokenized stocks and bonds. It took us a while to translate this concept into a public offering of bonds with a prospectus in Slovakia. For our client, DIFOSIS SE, we prepared a supplement to […]
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 […]
5️⃣🔝tricks that have saved our accountants countless hours… We all know it – accounting is supposedly all about paperwork, shenanigans and the endless search for invoices that “definitely have to be somewhere”. But we figured that the 21st century might not just be about Instagram🤳and TikTok💃, but also about making sure accountants don’t have to […]
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 […]
