{"id":240438,"date":"2021-12-30T15:46:00","date_gmt":"2021-12-30T14:46:00","guid":{"rendered":"https:\/\/highgate.sk\/peter-varga-lectured-at-the-slovak-chamber-of-tax-advisors-for-tax-advisors-and-the-general-public-on-the-topic-of-patent-box\/"},"modified":"2024-11-21T20:35:38","modified_gmt":"2024-11-21T19:35:38","slug":"peter-varga-lectured-at-the-slovak-chamber-of-tax-advisors-for-tax-advisors-and-the-general-public-on-the-topic-of-patent-box","status":"publish","type":"post","link":"https:\/\/highgate.sk\/en\/peter-varga-lectured-at-the-slovak-chamber-of-tax-advisors-for-tax-advisors-and-the-general-public-on-the-topic-of-patent-box\/","title":{"rendered":"Peter Varga lectured at the Slovak Chamber of Tax Advisors for tax advisors and the general public on the topic of Patent Box"},"content":{"rendered":"\n

Slovakia has become a tax haven for IT development companies. In addition to the super deduction(more information<\/a>), the state has relatively recently implemented in our Income Tax Act also the institute of the so-called. Patent Box(more information<\/a>). <\/p>\n\n

Patent Box was one of the topics at the recent methodical days of the Slovak Chamber of Tax Advisors, where Peter Varga<\/a> was also a co-presenter. Alongside the VAT in the Crypt lecture(more information<\/a>), the Patent Box is one of the main topics we regularly cover at Highgate Group. <\/p>\n\n

The lecture was also attended by a representative of the Ministry of Finance<\/strong> of the Slovak Republic<\/strong>, with whom a very interesting and stimulating discussion took place. For example, we looked at the position of freelancers in the R&D process. Indeed, after a more thorough legal, tax and accounting analysis, it is possible to conclude that in certain circumstances it is not necessary to have only employees.<\/strong> <\/p>\n\n

In addition, we looked at the technical evaluation<\/strong> or requirements for the qualitative level of R&D activities.<\/strong> <\/p>\n\n

A lot of interesting and especially practical topics. So we are very pleased that the Highgate Group can be instrumental in shaping the interpretations for the Patent Box application.<\/strong><\/p>\n\n

A year ago, Peter Varga managed to convince a successful SK IT company to relocate from offshore to Slovakia. One of the main reasons was the so-called. Patent Box<\/strong> (i.e. taxation of profits at 10.5% tax rate). Further, if the Patent Box is combined with supertaxation, a successful (not just IT) company may not have to pay taxes for a decade. But why do some still want to leave Slovakia?<\/strong> <\/p>\n\n

We deal with clients in the context of legal and tax advice for a variety of reasons. From the need to diversify legal and practical risks<\/strong>, to the lack of corporate institutes<\/strong> such as carried interest, redeemable cumulative preference shares or share redemption, to PR\/investor reasons. If the state aims to incentivise entrepreneurs not to go abroad with their businesses, the Patent Box is certainly a very important incentive element in the complex puzzle. <\/strong> <\/p>\n

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If you are interested in this topic, please do not hesitate to contact us<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Slovakia has become a tax haven for IT development companies. In addition to the super deduction(more information), the state has relatively recently implemented in our Income Tax Act also the institute of the so-called. Patent Box(more information). Patent Box was one of the topics at the recent methodical days of the Slovak Chamber of Tax […]<\/p>\n","protected":false},"author":1,"featured_media":3143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[88],"tags":[192,122,95,94],"class_list":["post-240438","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-from-highgate","tag-ip-it-en","tag-patent-box-en","tag-tax-inspections","tag-tax-optimisation"],"_links":{"self":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts\/240438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/comments?post=240438"}],"version-history":[{"count":2,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts\/240438\/revisions"}],"predecessor-version":[{"id":244465,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/posts\/240438\/revisions\/244465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media\/3143"}],"wp:attachment":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media?parent=240438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/categories?post=240438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/tags?post=240438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}