{"id":257234,"date":"2026-07-28T10:25:28","date_gmt":"2026-07-28T08:25:28","guid":{"rendered":"https:\/\/highgate.sk\/produkt\/deductibility-of-a-companys-expenses-related-to-contractors-for-income-tax-and-vat-purposes\/"},"modified":"2026-07-28T10:25:28","modified_gmt":"2026-07-28T08:25:28","slug":"deductibility-of-a-companys-expenses-related-to-contractors-for-income-tax-and-vat-purposes","status":"publish","type":"product","link":"https:\/\/highgate.sk\/en\/produkt\/deductibility-of-a-companys-expenses-related-to-contractors-for-income-tax-and-vat-purposes\/","title":{"rendered":"Deductibility of a Company\u2019s Expenses Related to Contractors for Income Tax and VAT Purposes"},"content":{"rendered":"
Petr Varga’s Training Session
\nVideo recording from the webinar on the 27th. 7. 2026<\/h5>\n

Topic: Deductibility <\/strong>of a Company\u2019s Expenses Related to Contractors for Income Tax and VAT Purposes
\nFormat: Webinar <\/strong>
\nSpeaker: Peter <\/strong>Varga (Highgate Group)<\/p>\n

Peter Varga, founder and partner at Highgate Law & Tax\u2014the Law Firm of the Year in the areas of tax law and capital markets\u2014will guide you through the following topics in a practical manner during the webinar:<\/p>\n

\u2713 When is it acceptable for a company to provide assets or services (such as a car, laptop, or lodging) to a contractor, and when is there a risk that the VAT deduction will not be recognized or that the company will be required to pay VAT?<\/p>\n

\u2713 How do these situations play out from an income tax perspective, and what should you watch out for?<\/p>\n

\u2713 How VAT and income tax differ depending on the chosen contractual model.<\/p>\n

\u2713 The difference between a lease, a loan, and a \u201cmandate\u201d\u2014and which one to choose.<\/p>\n

\u2713 Recent case law from the Court of Justice of the European Union that changes the perspective on these situations.<\/p>\n

 <\/p>\n

WEBINAR CONTENT \u2013 Questions<\/strong><\/h5>\n
PROVISION OF PROPERTY TO THE CONTRACTOR<\/h5>\n
    \n
  • Can I provide a contractor with a car or a laptop, or cover their lodging expenses?<\/li>\n
  • When am I at risk of being classified as a “Schwarz” system?<\/li>\n
  • What is the difference between a lease, a loan, and a \u201cmandate\u201d?<\/li>\n<\/ul>\n
    <\/h5>\n
    VAT<\/h5>\n
      \n
    • When does a \u201csupply\u201d occur, and do I have to charge output VAT?<\/li>\n
    • Am I entitled to a VAT deduction when purchasing assets for a contractor?<\/li>\n
    • How does the current case law of the Court of Justice of the European Union view this?<\/li>\n<\/ul>\n
      <\/h5>\n
      INCOME TAX<\/h5>\n
        \n
      • Is the cost of property for a contractor a recognized tax deduction?<\/li>\n
      • Which contractual model is the safest from an income tax perspective?<\/li>\n
      • How do you choose the right model for a specific situation?<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
        Petr Varga’s Training Session
        \nVideo recording from the webinar on the 27th. 7. 2026<\/h5>\n

        Topic: Deductibility <\/strong>of a Company\u2019s Expenses Related to Contractors for Income Tax and VAT Purposes
        \nFormat: Webinar <\/strong>
        \nSpeaker: Peter <\/strong>Varga (Highgate Group)<\/p>\n

        Peter Varga, founder and partner at Highgate Law & Tax\u2014the Law Firm of the Year in the areas of tax law and capital markets\u2014will guide you through the following topics in a practical manner during the webinar:<\/p>\n

        \u2713 When is it acceptable for a company to provide assets or services (such as a car, laptop, or lodging) to a contractor, and when is there a risk that the VAT deduction will not be recognized or that the company will be required to pay VAT?<\/p>\n

        \u2713 How do these situations play out from an income tax perspective, and what should you watch out for?<\/p>\n

        \u2713 How VAT and income tax differ depending on the chosen contractual model.<\/p>\n

        \u2713 The difference between a lease, a loan, and an \u201corder\u201d\u2014and which one to choose.<\/p>\n

        \u2713 Recent case law from the Court of Justice of the European Union that changes the perspective on these situations.<\/p>\n

         <\/p>\n

        WEBINAR CONTENT \u2013 Questions<\/strong><\/h5>\n
        PROVISION OF PROPERTY TO THE CONTRACTOR<\/h5>\n
          \n
        • Can I provide a contractor with a car or a laptop, or cover their lodging expenses?<\/li>\n
        • When am I at risk of being classified as a “Schwarz” system?<\/li>\n
        • What is the difference between a lease, a loan, and an \u201corder\u201d?<\/li>\n<\/ul>\n
          <\/h5>\n
          VAT<\/h5>\n
            \n
          • When does a \u201csupply\u201d occur, and do I have to charge output VAT?<\/li>\n
          • Am I entitled to a VAT deduction when purchasing assets for a contractor?<\/li>\n
          • How does the current case law of the Court of Justice of the European Union view this?<\/li>\n<\/ul>\n
            <\/h5>\n
            INCOME TAX<\/h5>\n
              \n
            • Is the cost of property for a contractor a recognized tax deduction?<\/li>\n
            • Which contractual model is the safest from an income tax perspective?<\/li>\n
            • How do you choose the right model for a specific situation?<\/li>\n<\/ul>\n","protected":false},"featured_media":256983,"template":"","meta":{"_acf_changed":false},"product_brand":[],"product_cat":[109],"product_tag":[218,106],"class_list":["post-257234","product","type-product","status-publish","has-post-thumbnail","product_cat-online-training","product_tag-compensation-for-employees-and-contractors","product_tag-tax-optimisation","first","instock","downloadable","virtual","purchasable","product-type-simple"],"acf":[],"_links":{"self":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product\/257234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/types\/product"}],"version-history":[{"count":0,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product\/257234\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media\/256983"}],"wp:attachment":[{"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/media?parent=257234"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product_brand?post=257234"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product_cat?post=257234"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/highgate.sk\/en\/wp-json\/wp\/v2\/product_tag?post=257234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}