Archives: Videopodkásty

What is the shvarcsystem and where is its limit?

The eighth episode of the Highgate Talks podcast series covers the topic of the “Schwarcsystem”. Hosted by Adam Sipos, our partner Peter Varga discusses what the shvarc system is, whether it is widespread in Slovakia, as well as the difference between a trade and employment. They also address the disadvantages of such a system, where […]

How are ETFs taxed?

The topic of the seventh podcast in the Highgate Talks series is ETF taxation. In this podcast, our partner Peter Varga, as a moderator and discussant, together with Michal Májek, a member of the board of Tatra Asset Management, address the issue of ETF taxation from the perspective of current legislation and the position of […]

Employee Stock Ownership Plan (ESOP)

The legislative regulation of employee stock ownership plans (ESOPs) has long been the subject of professional discussions. In 2023, the National Council of the Slovak Republic adopted a more extensive amendment to the Income Tax Act, the aim of which was to make ESOPs more attractive for tax purposes and thus promote this type of […]

Estonian tax in Slovakia

Estonia has a unique tax system and voices are regularly raised that it could be a model and inspiration for Slovakia. What are the highlights of the Estonian tax system? Would it be realistic and possible to apply some of its institutes in Slovakia? These topics are the focus of the fifth podcast in the […]

Real estate investment funds

In the fourth episode of the Highate Talks podcast series, host Lenka Buchláková discusses the topic of real estate investment funds with our partner Petr Varga and attorney Roman Baranca . In the podcast, we also address questions about what kind of real estate real estate investment funds invest in, whether they can also invest […]

Why does investing in financial instruments need to be regulated?

In this episode of the Highgate Talks podcast series, our partner Peter Varga discusses the line between legal and illegal business in the financial market and why it is necessary to regulate business in this area. This inevitably involves questions such as what are the reasons why people invest in the various illegal structures operating […]

Would it help Slovakia if the young did not pay taxes?

In the second Highgate Talks podcast, our partner Peter Varga discusses the possibilities of a preferential tax regime for young people, especially the legal and technical pitfalls and challenges of such potential legislation. What could (non-)taxation of the young in Slovakia look like and what benefits, and possibly negative consequences, could such a tax regime […]

Taxation of cryptos in Slovakia after the amendment

In our first podcast of the Highgate Talks series, hosted by Lenka Buchláková, our partner Peter Varga discusses the changes in taxes and levies related to cryptocurrencies, which were approved by the National Council of the Slovak Republic in June 2023. What are the changes? Have the promoters of the amendment to the Income Tax […]