Archives: Linkedin články

Tax changes in 2024

So what will some of the tax changes be (simplified)? ➡️ Dividend tax will increase to 10% (ways to avoid it will be included in the course); ➡️ ESOP amendment taxation will be cleaned up “a bit”, but there will still be a lot of bugs (see my post/blog- https://lnkd.in/dN_AS9-k); ➡️ exemptions for the sale […]

Listen, I need the cost in the account to reduce my tax liability for 2023

I’m having my favourite burger for dinner, washing it down with a beer, and my friend says to me: Listen, I need to put my expenses on my bill, so I can reduce my tax liability for 2023. Those who are in business will know this… Apart from all the Christmas obligations, you are left […]

Exactly one week ago we organised the Real Estate – Tax and Financing Conference at Highgate Law & Tax

Exactly a week ago we held a conference Real Estate – Tax and Financing at Highgate Law & Tax. I am delighted that the subject of financial regulation can attract and engage the number of people that came and equally I hope that the conference added value for the vast majority of attendees. And (in […]

So I hope you enjoyed our conference ‘Real Estate – Taxes and Financing’!

So I hope you enjoyed our ‘Real Estate – Taxes and Financing’ conference too! There was really a lot of work behind it. Who cares, we do our conferences in-house. With our own marketing plan and our own organization. Thanks to my colleagues Alexandra Rafajová, Roman Baranec, Jana Mariaková, Adam Pásztor, Michal Výboch, Tomáš Demo […]

Yesterday I spoke on a panel at the ta3 conference on investing

Yesterday, I spoke on a panel at a ta3 conference on investing. A worthwhile event 👏 In addition to basic comments on regulation and taxation of different types of investment assets, I also commented on: 👉 the topic of investment funds and some of the regulatory structures where, thanks to the new tax changes from […]

As a transactional lawyer, I am used to “bump” periods

As a transactional lawyer, I am used to “burst” periods where we work two shifts in the last weeks and days before the signing/closing of a transaction 😁 However, I have never experienced such an intense period as I have experienced in the last two months. What has happened in my life? 📌 On August […]

Looking into Bratislava’s downtown, many of the real estate projects located here are closely linked to regulated investment structures

Looking at Bratislava’s downtown, many of the real estate projects located here are closely linked to regulated investment structures. First of all, there are bond issues in the case of the owner of the Eurovea project or the owner of the Zwirn project, but above all real estate investment funds, whose portfolio includes, for example, […]

The punishment for doing business without the relevant permit from the National Bank of Slovakia includes imprisonment for twelve to twenty years.

The National Bank of Slovakia also imposes a penalty of twelve to twenty years’ imprisonment for conducting business without the relevant permit. This is due to the structure of the Slovak version of the criminal offence of laundering the proceeds of crime (Section 233 of the Criminal Code). Thus, for example, in a structure where […]

ESOP amendment again unmasked the (in)quality of the standard-setting process in Slovakia

The ESOP amendment once again exposed the (in)quality of the standard-setting process in Slovakia. How is it actually with the tax exemption? The business community has enthusiastically embraced the recently approved amendment to the Income Tax Act (the “ESOP amendment”), which aims to exempt/non-tax acquired shares in companies for so-called ESOPists. Unfortunately, there is a […]