Archives: Linkedin články

💡 WHAT IS THE INTERSECTION BETWEEN M&A AND FINANCIAL REGULATION?

  Although bank financing is the standard for M&A transactions, it is not the only option, with various regulated structures providing an alternative. Examples include loan or investment crowdfunding, bond financing or the creation of an investment fund. However, such structures pose a number of regulatory and legal challenges: 🔍 Is it possible to flexibly […]

If the new transaction tax (TT) had a visual, it might look like the two of us in the Christmas party photo🤪

The financial transaction tax reminds me of the circus 🤡 and a throwback to the days when Fred Flinstone lived 🦕. 1.4. is knocking at our door, and the more we dig into the subject, the more we come up with all sorts of absurd scenarios. With Martin Tužinský we simulated corporate payments and issued […]

Maximum parent vs. SNS parliamentary caucus vs. foreign structure for (also) tax optimization.

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 […]

📢 Gradual delisting of USDT in the EU by 31 March 2025

ESMA has finally issued a public statement on the provision of certain crypto-asset services in relation to non-MiCA compliant ARTs and EMTs. The activities of issuing, offering to the public, and seeking admission to trading of ARTs and EMTs (including, for now, USDT) have been regulated in the EU since 30 July 2024. In this […]

Financial transaction tax and Slovakia as a state governed by the rule of law

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 frequently recently than would be appropriate from the perspective of Slovakia’s future

  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; ➡️ Formation of foreign holdings; ➡️ Creating foreign investment structures;   The move abroad also […]

EBITDA OUR DAILY, GIVE US TODAY.

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?

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 licence

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 […]