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From 1.1.2025 get ready for complicated changes when registering for VAT. ➡Voluntary registration – before exceeding 50,000 turnover – pretty easy and understandable ➡After exceeding 50,000 turnover but before exceeding 62,500 turnover – here you go 3️⃣ options: 1️⃣ Notify the Tax Office that you have exceeded 50,000 turnover and the Tax Office will automatically […]
“Crypto” tokenization of securities has the potential to make the capital market cheaper. In addition to the standard supporters of cryptos, the EU also thinks so. Namely, if a Slovak issuer wants to issue securities and offer them outside SK, the process is significantly simplified thanks to the EU, but de facto prevented by the […]
TATRA BANKA JOINED THE BIGGEST BANKS IN SLOVAKIA 😮 You know it too. The accountant keeps chasing you because you haven’t sent her your bank statement yet. She can’t get her books complete. She is trying to find some xml. and pdf. and you don’t know where to find it in the bank. Nerves 4000 […]
The state is going to focus on “employing tradesmen”. Are we in for a new Eldorado? As part of the December 2023 consolidation package, Parliament approved an increase in the health insurance premium rate for both sole traders and employees from 14% to 15%. Admittedly a marginal change, but textbook in revealing the incoherence of […]
AIFMD II and the harmonisation of alternative investment funds providing credit. In April this year, the so-called AIFMD II entered into force, introducing changes primarily to the AIFMD (and in addition amending the UCITS Directive). Its transposition deadline is 16.4.2026, i.e. by this date the Slovak Republic will have to adopt an amendment to the […]
For Occam Investments, we established the EuVECA fund (European Venture Capital Fund) – historically the second such fund in Slovakia. The fund infrastructure in Slovakia has a number of commercial, legal and tax and accounting problems (I have specifically named them X times in various forums, including our professional conferences: https://lnkd.in/eA5e9-TC). And that is why, […]
I HAVE A PARTNER IN MY COMPANY WHO ONLY “KNOWS” (dead equity). CAN I FIRE HIM? The situation when after years some partners at best do not want to attend general meetings or actively participate in building the company, or at worse block the decisions of the authorities (even) on fundamental operational issues, is not […]
THE ACCOUNTANT IN THE AGE OF DIGITALIZATION I talked to HN-ko about why handing over crumpled documents in a euro envelope every month is not very efficient in 2024 😁 Many clients suffer from the fact that their accountant has learned old procedures that they do not intend to give up. Times have moved on […]
This photo has several legal and tax implications. 👉 “Can I put logo promotion as an expense?” is probably the most well-known of these. ✅From a legal standpoint, a statutory officer who “knocks off” such a sponsorship has a duty to be able to rationalize the move from the perspective of the company he or […]
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Slovak Republic
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821 09 Bratislava
Slovak Republic
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