{"id":253396,"date":"2026-04-10T15:02:07","date_gmt":"2026-04-10T13:02:07","guid":{"rendered":"https:\/\/highgate.sk\/to-leave-slovakia-or-to-set-up-a-better-structure-where-does-slovakia-have-advantages-and-where-and-when-does-going-abroad-make-sense\/"},"modified":"2026-04-28T14:32:26","modified_gmt":"2026-04-28T12:32:26","slug":"to-leave-slovakia-or-to-set-up-a-better-structure-where-does-slovakia-have-advantages-and-where-and-when-does-going-abroad-make-sense","status":"publish","type":"post","link":"https:\/\/highgate.sk\/en\/to-leave-slovakia-or-to-set-up-a-better-structure-where-does-slovakia-have-advantages-and-where-and-when-does-going-abroad-make-sense\/","title":{"rendered":"To leave Slovakia or to set up a better structure? Where does Slovakia have advantages and where and when does going abroad make sense?"},"content":{"rendered":"\n

Slovakia is more and more often mentioned in business discussions as a country to “leave”. However, the reality is more complex. With the right setup of holdings, taxes and regulation, Slovakia can offer advantages that you will not find abroad or you will pay much more for them. That is why we are systematically addressing this issue in practice and we also raised it at our conference <\/strong>Protection of property and business: Slovakia or abroad.<\/strong><\/a><\/p>\n\n

Slovakia vs. abroad: why automatic departure often doesn’t make sense<\/strong><\/h2>\n\n

In practice, we encounter that entrepreneurs think about transferring structures abroad intuitively rather than analytically. This is most often in response to consolidation of public finances, increasing regulation or concerns about tax controls. However, the problem is that the mere transfer of jurisdiction does not automatically address asset protection or business risks. <\/p>\n\n

A closer comparison shows that the Slovak environment can be more flexible than neighbouring countries in some situations. This is especially true for intra-group transfers, the degree of assertiveness of controlling authorities or the complexity of administration, where Slovak law often allows for simpler and cheaper solutions than jurisdictions that are seemingly “safer”. <\/p>\n\n

Holdings, transfers and transaction costs<\/strong><\/h2>\n\n

One of the frequent reasons for moving structures abroad is the desire for greater legal certainty. Paradoxically, however, this is where we are faced with the reality that the more we move west, the more formalities, administrative burdens and transaction costs increase. <\/p>\n\n

In intra-group transfers or reorganisations, the Slovak environment can in certain cases work with nominal values and without immediate tax implications. Abroad, the same steps are often assessed more strictly, with an emphasis on the economic value of the transaction, which leads to additional taxation or the need for demanding expert opinions. <\/p>\n\n

Tax regimes Slovakia still offers<\/strong><\/h2>\n\n

Slovakia has a number of tax regimes that are often underestimated in discussions, but in practice they can significantly affect the effective taxation of business.<\/p>\n\n

In particular:<\/p>\n\n