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 […]
Is the Income Tax Act really telling us that crypto for crypto exchanges will no longer be taxed?

Is the Income Tax Act really telling us that crypto for crypto exchanges will no longer be taxed? The recently enacted amendment to the Income Tax Act has undoubtedly brought generational changes not only to the taxation of certain crypto assets (beware, not all), but has relatively significantly stirred the waters of tax and regulatory […]
Efficient and fair solution to the “bad leaver”

Effective and fair resolution of “bad leaver” 😈 situations in companies was probably the most discussed topic at our recent ESOP conference(https://lnkd.in/eSR6xHES ), where Peter Varga, Daniel Gaspar and Viktor Primus and I discussed this topic in a practical way. So what are our recommendations and best practice solutions to bad leaver situations? 👉 ✅ […]
As the classic would say, “there is not a week goes by” when we do not have to deal with overdue debts.

As the classic ☝ would say, “there is not a week goes by” when we don’t have to deal with overdue debts. At a conservative estimate, clients owe us 30-40% of their monthly billing for legal, tax and accounting services. We’re talking tens of thousands… And that’s how the annoying paperwork starts for us: 1️⃣ […]
What are the most common types of employee shares in Slovak companies?

✓ What are the most common types of employee shares in Slovak companies? ✓ What are the tax implications of sharp vs. shadow employee share for both the company and the employee? And what tax changes (and opportunities) does the amendment to the Income Tax Act bring? ✓ Can these tax implications be legally minimized […]
“Nothing has been done (in the capital market in Slovakia) for 30 years”

“Nothing has been done (in the capital market in Slovakia) for 30 years”. Such a bold statement was also made at the National Bank of Slovakia conference on the occasion of the 30th anniversary of the capital market in Slovakia, and at which I had the opportunity to speak on one of the panels. Unfortunately, […]