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🔎 𝗘𝗕𝗔 𝗰𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝘀 𝘁𝗵𝗲 𝗿𝗲𝗴𝘂𝗹𝗮𝘁𝗼𝗿𝘆 𝘁𝗿𝗲𝗮𝘁𝗺𝗲𝗻𝘁 𝗼𝗳 𝗘𝗠𝗧-𝗿𝗲𝗹𝗮𝘁𝗲𝗱 𝘀𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝘂𝗻𝗱𝗲𝗿 𝗠𝗶𝗖𝗔 𝗮𝗻𝗱 𝗣𝗦𝗗𝟮

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?

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: […]

What to do to improve the Slovak capital market?7 quick wins, as Slovakia does not have the capacity for reforms today.

👉 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 […]

🏆 Law Firm of the Year 2025 – Capital Markets

Last week, we took home the Law Firm of the Year award in the Capital Markets category for the second year in a row. I have been working on financial law and capital markets – with minor breaks – since 2015. For the last four years at Highgate Law & Tax, my practice has focused […]

🔍 Selling the company in 2025? The market plays into the hands of buyers.

If you are a business owner considering a sale or an investor looking to acquire a business – prepare yourself for a new market situation. 📊 The CMS European M&A Study 2025, based on an analysis of 582 transactions in 27 European countries, provides valuable insights – buyers are increasingly insuring their positions and transferring […]

Why is the regulation of payment services key to the financial transaction tax? ⚖️

Although tax law is not my main area of expertise, in recent months Peter and I have been working extensively on financial transaction tax issues. Not only because of the many exemptions that apply to our clients – financial institutions, but mainly because the terminology of the Financial Transaction Tax Act (FTT Act) refers extensively […]

How to sell a business well. A (re)sell conference on selling companies.

  Last Thursday we managed to do something extraordinary. ✨ At our conference, we provided business owners with know-how from owners of “exited” companies, transaction advisors, M&A valuation specialists, tax and legal advisors as well as venture capital and private equity investors. In terms of numbers, we have packed decades of experience in selling and […]

That stablecoins are exempt from transaction tax is not entirely true. 👉

  I often now come across the view of some advisers that by using stablecoins for payments, the taxpayer will be exempt from transaction tax. Beware, this is not true in many cases ! Example: 📌 The SK company uses the services of an escrow provider; 📌 The SK company pays the invoice to the […]

How to avoid the financial transaction tax?

  Within the basic discourse on the FTT, it is possible to come across standard and, in principle, intuitive solutions such as: ✅ Paying larger amounts, ✅ paying with a company card, ✅ using cash, ✅ accounts at one bank, etc. Working with our clients regulated by financial market law, we have identified 3 superstructure […]