Archives: Linkedin články

AIFMD II and harmonisation of alternative investment funds providing credit

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 have established the EuVECA Fund

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 IS JUST “DRIVING”

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 […]

ACCOUNTANT IN THE DIGITAL ERA

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 […]

Can I put the logo promotion as an expense?

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 […]

The state prefers retail investors to invest through less secure investment structures and instruments

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 MARKET LEADER IN DENTAL CLINICS IN SLOVAKIA

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 ORGANISATIONS AS A TOOL FOR NOT PAYING TAXES

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 […]

Sitting down with top tax advisor Martin Tužinský

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 […]