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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 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 […]
WE’VE GOT A BIT OF A PROBLEM HERE. IN THE VALUATION OF SHARES IN THE COMPANY. Recently, another case has come to us, which in practice comes back like a boomerang. There are disagreements between the partners in a company and the majority partner wants to buy the share of the minority partner who agrees […]
Crypto-assets (like BTC) in EuVECA or ELTIF portfolios❓ When the harmonised alternative investment funds legislation was approved and adopted, crypto-assets were still considered a marginal type of investment. Thus, neither the ELTIF, EuVECA, EuSEF nor MMF regulations list crypto-assets as eligible investments. Further, they are not even excluded in the recitals of these regulations. To […]
A PART OF SALES AND INVESTMENT IN SLOVAK COMPANIES FAILS IN PROCESS. I have been doing my internal statistics. We at Highgate Law & Tax have worked on 47 transactions in the last 5 years. Of these: ✅ 18 were “traditional” M&A, of which we represented the buyers’ side in 12 and the sellers’ side […]
We try to make Highgate conferences professional only. Without ballast. That is why I am very happy that our last conference was perceived in this way by the audience: 📌How to tax crypto in Slovakia and abroad and crypto regulation in investment platforms. We organize the conferences ourselves (although the excellent Peter Šebo helps us […]
We have had another successful conference at Highgate Law & Tax. Nearly 150 attendees are proof that crypto is no longer a topic for a small circle of new technology enthusiasts, but is becoming a firm part of the financial sector. A few observations from the conference on the current legal and tax position of […]
What are the costs involved in obtaining a MiCA license and how long does the licensing process take before the NBS? This question will also be answered at our Crypto Conference this week 📍 on Thursday 24 October 2024 at the Radisson Blu Carlton Hotel. In addition, you will also learn at the conference that: […]
So this is another bomb 💣 Bulk filing at the Financial Services (FS) will be streamlined from 5,000 clicks to 25 clicks🤯 Every accountant/payroll clerk is stressed as the filing deadline approaches. From the VAT return, to the Control Statement, the Summary Statement and the Reports. Just out of curiosity, I did the math on […]
