Archives: Linkedin články

Last week we won Law Firm of the Year 2024

“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

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?

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 […]

Employing sole traders (the shvarc system) is also about “one-person LLCs”. The difference is not only from a legal point of view

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

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 […]

THE SHVARCSYSTEM – SCAREMONGERING BY LEGAL ADVISERS OR A REAL RISK?

THE SHVARCSYSTEM – SCAREMONGERING BY LEGAL ADVISERS OR A REAL RISK? As a transactional lawyer, I deal with this on a regular basis. As part of our legal and tax due diligence of target companies, contracts with “full time” contractors are a regular finding. My colleagues and I always analyse in detail how real the […]

In exactly 22 days we will see you at the conference “Švarc system”

🎶Only 22 days to go so don’t forget, time is running out…🎶 In exactly 22 days we will see you at the conference “Schvarc system” (employing freelancers – where is the limit?) You know how it is. You want to employ a person who asks for 2.000€ net. Either you employ him in a trade […]

EUR 2 000 gross vs. EUR 2 000 invoice

€2,000 gross vs €2,000 invoice = €1,492 net vs €1,867 net = €2,724 employer cost vs €2,000 “employer” cost That’s without social contributions. With social contributions, that net income would be €1 684 (16% effective rate). If the invoice amount was EUR 2 724 (+- same cost for the “employer”), the net income including social […]

So what about the taxation of ETFs?

So what about the taxation of ETFs? The Financial Administration’s statement in 2021 scared perhaps all Slovak investors in ETF funds. It indicated that it does not apply “always and everywhere”, that the sale of ETF funds is not taxed after one year and stated that the taxpayer (meaning also the FO investing EUR 20 […]