Archives: Linkedin články

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 […]

The journey of receipts to the accountant is usually a tangled one. Don’t wash them

The journey of receipts to the accountant is usually a tangled one. Don’t wash them ❌. Rather, take pictures and scan them 😅 A slip lost, washed, dusted, thrown away. An annoying accountant chases you and you don’t know where you put it. Your smartphone and the eBlocks app can save you from the monthly […]

Some small investment funds are relatively easy to set up in Slovakia and are not expensive to run

Some small investment funds are relatively easy to set up in Slovakia and are not expensive to run. For most of them, however, a major disadvantage is the range of investors to whom these funds can be distributed. These are primarily professional investors, and (apart from some legal entities) the criteria for a professional investor […]

What will be the liquidity of Slovak real estate?

What will be the liquidity of Slovak real estate? Will (also because of the election result) foreign ones be more in the course? We will see. In any case, the demand for the creation of investment structures for platforms investing Slovak investors’ money in foreign real estate is growing in our regulatory and tax advisory […]

The year 2023 will most likely be the year in which the fewest children will be born in Slovakia since the First World War

The year 2023 will most likely be the year in which the fewest children will be born in Slovakia since the First World War. Yes, in principle this information is just an irrelevant statistic, which today in the objective world we encounter perhaps only visually when driving through dying villages. But if electoral risks materialize, […]

This is (even after the “crypto amendment”) one of the still existing and very dangerous flaws of the current crypto tax legislation

This is (even after the “crypto amendment”) one of the ever-present and very dangerous flaws in the current crypto tax legislation. Roman Baranec and Lenka Buchlakova and I embarked on a video presentation of practical legal, tax and business topics as part of the Highgate Talks podcast series. The full video can be found in […]

For 5 years we have been writing a story in counseling with the name Highgate.

For 5 years we have been writing a story in counseling with the name Highgate. And anyone who is building something somewhere (not just a career, but raising kids right or building a sand castle) knows that making only the right decisions along the way is impossible. And at the same time, how hard it […]

Digitisation of accounting is not compulsory, it is voluntary but highly desirable

I interviewed for Doklado. We’ve been living with the Accounting Amendment Act for over 1.5 years now, but some are still avoiding it 🤷‍♂️. Digitization of accounting is not mandatory, it is voluntary but highly desirable ☝️ Yes, I know it is a bogeyman for the “older generations” and I understand them too. Every accountant […]