Archives: Linkedin články

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 […]

I WILL NEVER WORK ON A TRANSACTION LIKE THAT AGAIN!

I WILL NEVER WORK ON A TRANSACTION LIKE THAT AGAIN! ..I said to myself in 2016, when I left Allen & Overy after the agreement on the sale of 66% stake in Slovenske elektrárny to EPH Group. It was one of the largest M&A transactions in Slovakia and for me personally the most complex I […]

Can I sell my flat for €1,000 and the movables in it for €199,000?

Can I sell my flat for €1,000 and the movables in it for €199,000? 👉 The sale of real estate is taxable within 5 years for FOs. 👉 The sale of movables is not taxable for FOs. So there is no need to write further about the motives for such a split of the purchase […]

Capital markets law in Slovakia in 2024

Capital markets law in Slovakia in 2024 After the “legislative whirlwind” at the end of the previous parliamentary term, we are starting this year with a new government and therefore with a new plan of legislative tasks. Financial regulation is largely harmonised and therefore most of the new legislation will be the result of the […]

CHECKLIST OF TAX OBLIGATIONS

TAX LIABILITY CHECKLIST, which you will not want to deal with at the beginning of the year: ✅ Preparing Personal Tax Returns ✅ Preparation of Corporate Tax Returns ✅ Processing of Motor Vehicle Tax ✅ Property Tax processing ✅ Confirmation of transactions between dependants ✅ Reconciliation of 1% tax remittance ✅ Numbering of invoices in […]

New podcast from Highgate Law & Tax, this time on the topic of ESOP taxation

A new podcast from Highgate Law & Tax, this time on the topic of taxation of ESOPs with Jaroslav Bukovina from the Research and Innovation Authority (VAIA) and Peter Cmorej (former Member of the Slovak Parliament). In the period between October 2023, when I posted a critical commentary on its wording here (see below the […]

ESTONIAN TAX IN SLOVAKIA?

ESTONIAN TAX IN SLOVAKIA? Even if the tax consolidation package is the topic now, it is not forbidden to dream. And I dream of structural changes and reforms. The Estonian tax has been talked about in several forums and even mentioned as an inspirational model for Slovakia before the elections. Estonia is known for its […]

We baked the biggest conference ever organized by a consulting company in Slovakia

We baked the biggest conference ever organized by a consulting company in Slovakia. And here is a short cross-section of our baking “Real Estate – Taxes and Financing”: ➡️ We bought the raw materials – we attracted such big names (I humbly dare to say that ” 🔝ky” in their fields) from the financial, banking […]

We have just finished the Real Estate – Tax and Financing Conference

We have just finished the Real Estate – Taxes and Financing Conference(https://bit.ly/46MGgoZ). I am naturally pleased that the conference was a success. However, the conference was just a natural culmination (“tip of the iceberg” 🏔 ) of what we have been trying to systematically build in our consultancy since 2018. ✅ In 2018, when we […]