Post Type Description
The State’s preference among retail investors is to invest through less secure investment structures and instruments. At least this is what we found out from the regulatory and tax analysis we prepared for the Slovak Association of Asset Management Companies. We compared the tax and regulatory regimes of various investment vehicles with SK mutual funds. […]
WITHIN SEVEN YEARS WE WANT TO BE THE LEADER IN THE SLOVAK TOOTH CLINICS MARKET 💪 These words were said to me almost a year ago by Peter Krul, CFA from Ethernum Capital. And they took the first important step towards it. Ethernum Capital, together with the investment fund Eterus Capital (managed by WOOD & […]
NON-PROFIT ORGANIZATIONS AS A TOOL FOR TAX NEGLIGENCE Some time ago, Denník N published an article dealing with the tax status of the British International School, a non-profit organization (“British School”) in Bratislava. According to the article, the British School was to generate profits which it did not tax, and the profits were to be […]
I’m sitting down with top tax advisor Martin Tužinský and we’re brainstorming the new changes in the Income Tax Act effective from 1 January 2024. We’ll stop by the advance tax payments. If you don’t pay them, you should❗ The tax office will find you anyway 😁 Let’s give you one word problem where you’re […]
“Mrs. Wife after 3 kids pretty much killed it” (comment from a friend on the photo). …if she hadn’t “killed it”, we probably wouldn’t be where we are. In fact, for me, her discipline of standing at 4 every morning (because that’s when she can exercise) is a sword of Damocles over my head every […]
I felt like I was in a Champions League studio. Our Highgate conferences have grown from a small room of 30 people (including 5 interns) to a ‘LM studio’ where the online broadcast was watched by over 2️⃣7️⃣5️⃣ viewers + others in the hall 9️⃣0️⃣ 🤗 That’s already a decent audience base from our last […]
Checks on “employment of freelancers” in IT firms? And can they defend it? This was also what yesterday’s conference was about… When I was constructing the programme, I wanted to grasp this topic in a comprehensive way and also to point out: ➡️ A quick macro view (“View 1”); ➡️ a quick philosophical and moral […]
A company with an annual turnover of almost EUR 1 billion used maintenance workers as self-employed persons (i.e. not employees) to work in its premises. This was challenged by the Labour Inspectorate. Would it have been different if they were “SROs”? Employing sole traders (the shvarc system) is also about “one-person Ltds”. The difference is […]
Trade vs. employment Starting with Matović’s unrealized tax reform to the announced statements of the current leadership of the Ministry of Labour, Social Affairs and Family about the problem of “forced trades in Slovakia” and the fight against them, the topic of the so-called “shvarc system” and its impact on public finances is more and […]
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