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As of today, the European Union applies the so-called. DLT Regulation (Regulation on a pilot regime for market infrastructures based on distributed transaction database technology). This piece of legislation establishes a 6-year pilot regime in the European Union which, among other things, allows for the trading and settlement of transactions in tokenised financial instruments. Based […]
To have or not to have! (a quality accountant). Who can answer me, what ennobles the spirit more… Nowadays it is difficult to distinguish between quality and quantity. I have therefore decided to write a “ten 1️⃣ 0️⃣ of a correct accounting firm”. These are indicators of quality, higher standards and should also be the […]
IS IT WORTH PAYING TAXES? AND IN SLOVAKIA? At lunch, my colleagues did a short search of the “finstats” of some of the more famous celebrities. The result? The published standard of living of many of them does not correspond to their declared income. And it’s certainly not because they are in business as self-employed […]
In 2003 the Income Tax Act had 35,000 words, today it has almost 3 times more i.e. over 100,000! The ⚜Ancient legend⚜ tells of 3 wise men (kings) who came to worship Jesus and brought him 3 gifts. The modern legend says that the gifts were: the reintroduction of the “tax licence”, an increase in […]
Dancing hamsters. Until the summer of 2022, like most of the public, I probably perceived them only as a catchy advertisement, the logo of a successful Slovak e-commerce company. Although Jaroslav Chrapko was a publicly known CEO, I didn’t know his story in detail. Last summer, I received an offer that was not to be […]
RENTAL PROPERTY. WHAT’S BEST FROM A TAX AND TAX DEDUCTION PERSPECTIVE The FO plans to buy 3 rental apartments. The purchase price is EUR 200 000 incl. VAT/apartment. The rent will be 850 EUR/apartment including energy. Costs assume (apartment/month): ➡️ Energy: 200 EUR; ➡️ Insurance: 10 EUR; ➡️ Interest: EUR 100; ➡️ Renovations: 100 EUR; […]
An attorney, a tax advisor, a general accountant, and myself will meet. No, it’s not the start of a joke, but another hearty meeting on the VAT amendment. The state has prepared a novelty for us in the form of an amendment that talks about the mandatory correction of VAT deducted on unpaid invoices that […]
UNPAID LIABILITIES AFTER 100 DAYS AND DPH REFUND. WILL SOME ACCOUNTANTS QUIT (BUT NOT BECAUSE OF AUTOMATION)? The novelty (amendment effective from 2023) is based on a long-standing EU requirement (simplified): if a company fails to pay an invoice, it must reimburse the VAT deduction claimed (“Customer”). If companies fail to pay an invoice, they […]
The end of the year is always an intense time for transactional lawyers. For 2022, our M&A and VC mandates grew by almost 50% year-on-year. In the last quarter of last year, we were particularly busy with two transactions that stood out from the average in terms of their value and significance for the target […]
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Slovak Republic
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821 09 Bratislava
Slovak Republic
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