Post Type Description
At first glance, completely unrelated topics. At a fourth glance, however, you will find one common denominator in their metadata. 📌 Abuse of Law Institute. It says 4.2.2025 and dad – entrepreneur wants to go on maternity leave. He wants to have it maximum, and therefore: ➡️ as of 4.2. he sets the remuneration of […]
Financial transaction tax and Slovakia as a state governed by the rule of law Whatever you may think, but the Slovak Republic is a state governed by the rule of law (Constitution of the Slovak Republic) 📌! This sentence is not a propositional sentence. We do not evaluate it YES/NO. It is a norm. And […]
Slovak “investment company” vs foreign structures? These are topics that have been addressed much more often recently than would be appropriate from the perspective of Slovakia’s future: ➡️ Moving (part of) the business for legal, practical and tax reasons; ➡️ Creation of foreign holdings; ➡️ Creation of foreign investment structures; The move abroad […]
EBITDA OUR DAILY, GIVE US TODAY. When a company is sold, the purchase price is in most cases calculated through a transaction multiple of EBITDA (the company’s earnings before interest, taxes, depreciation and amortization). The amount of multiple to be used in a particular transaction depends mainly on the company’s industry, performance and market potential. […]
The taxpayer bought a villa on the Côte d’Azur for EUR 1,5 million with money borrowed and subsequently forgiven. Does he have to tax the EUR 1.5 million? Debt forgiveness is relatively common in practice. Both at the level of FO and PO. Therefore, let me make a few remarks. 📌 The “income” from the […]
Technical nuances of the MiCA Regulation license As of 30 December 2024, the crypto business will move to a first-tier level comparable to the requirements for securities dealers. While today it is possible to run a crypto business with only a trade license and a high school education is sufficient, the new MiCA regulation will […]
WE’VE GOT A BIT OF A PROBLEM HERE. IN THE VALUATION OF SHARES IN THE COMPANY. Recently, another case has come to us, which in practice comes back like a boomerang. There are disagreements between the partners in a company and the majority partner wants to buy the share of the minority partner who agrees […]
Crypto-assets (like BTC) in EuVECA or ELTIF portfolios❓ When the harmonised alternative investment funds legislation was approved and adopted, crypto-assets were still considered a marginal type of investment. Thus, neither the ELTIF, EuVECA, EuSEF nor MMF regulations list crypto-assets as eligible investments. Further, they are not even excluded in the recitals of these regulations. To […]
A PART OF SALES AND INVESTMENT IN SLOVAK COMPANIES FAILS IN PROCESS. I have been doing my internal statistics. We at Highgate Law & Tax have worked on 47 transactions in the last 5 years. Of these: ✅ 18 were “traditional” M&A, of which we represented the buyers’ side in 12 and the sellers’ side […]
Highgate Law & Tax
Nivy Tower, Mlynské Nivy 5,
821 09 Bratislava
Slovak Republic
Highgate Accounting
Nivy Tower, Mlynské Nivy 5,
821 09 Bratislava
Slovak Republic
E-mail
info@highgate.sk
Are you interested in the services of Highgate
Group? Get in touch at
info@highgate.sk
Careers
Interested in working for Highgate
Group? Get in touch at
info@highgate.sk
