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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 […]
How to protect property and business in Slovakia. 👀 There are several reasons why doing business in Slovakia still makes sense. At the same time, however, it brings a number of practical challenges and risks facing entrepreneurs and owners of Slovak companies. 👉 How to protect corporate and private assets from the risks of foreclosures […]
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 […]
In a divorce, everything that belongs to the BSM is divided. 👉 from a shared property, a share in a company to investment property. In practice, there are three ways in which the property belonging to the BSM is settled after divorce: 1️⃣ Spousal agreement – the quickest and least painful, 2️⃣ Court decision – […]
Even if only one spouse owns the business, the proceeds may belong to both. Divorce can be painful not only emotionally but also financially. 💸 ➡️ Even if the share in the company belongs “on paper” to only one spouse, the proceeds from its business or sale are in most cases part of the community […]
💍✍️ “Prenuptial agreement” still does not exist in Slovakia. Even if Slovak entrepreneurs do not have this option to contractually settle property relations also in the context of business, Slovak entrepreneurs still have tools at their disposal that can protect assets from the risks associated with divorce and subsequent settlement of the BSM. These are, […]
Trust, but protect. Marriage is not just an emotional commitment. Its breakdown can fundamentally affect business ownership, real estate and other investment assets. ➡️ Did you know that dividends and proceeds from the sale of a company can become part of the matrimonial community of property (BSM) even if the company itself is not? For […]
