We would like to announce that we have become certified accountants of the ERP system Odoo! We have been using Odoo in our company for some time now and we are very satisfied with its performance and efficiency. Odoo is a software system that enables the entire management of business processes from sales to accounting. We have…
The latest Amendment to the Income Tax Act introduced several substantial changes in transfer pricing area in Slovakia. The most of changes have come into effect from 1 January 2023. In addition, the Slovak Ministry of Finance announced updated guidelines defining the contents of transfer pricing documentation. The changes which will start to apply from…
On December 1, 2022, the government approved significant aid for entrepreneurs concerning the ever-increasing energy prices. The state capped electricity prices at EUR 199 per MW/h and gas prices at EUR 99 per MW/h. Entrepreneurs (fulfilling the specifed conditions) will be reimbursed up to 80 % of the amount above the established threshold for August…
Airbnb hosts and renters using similar platforms, drivers driving for Bolt or Uber but also other digital platforms providers will no longer hide from the Tax Office since January 2023. The amendment to Act No. 442/2012 will come into force and digital platforms will have to provide information about their customers to the Tax Office…
Has your business been affected by the COVID-19 pandemic? It may also have an impact on your transfer pricing. Companies have been experiencing fluctuations in revenues and cash flows and facing forced closures during the pandemic. On the other hand, certain segments and companies have strengthened their position significantly. Many countries have intervened and provided…
Súčasťou generačnej výmeny v rodinnej firme je zamestnávanie rodinných príslušníkov, ktoré často ovplyvňujú aj emócie. Mať rodinných príslušníkov na „výplatnej páske“ je nesmierna zodpovednosť, ktorá pri správne nastavenom systéme a dobrých rodinných vzťahoch môže byť veľkou výhodou, ale aj veľkou nevýhodou a záťažou. Je potrebné rozlišovať a nájsť hranicu medzi rodinnými a pracovnými vzťahmi. Ide o dve úplne odlišné „inštitúcie“, ktoré…
Effective 1 January 2024, the draft amendment to the Income Tax Act amends the implementation of a new interest expense limitation rule targeted against practices that artificially reduce the income tax base by utilising excessive debt financing. The proposes measures are a result of the transposition of Directive (EU) 2016/1164. For such reason, a new…
The draft act has been amended to provide taxpayers with a procedure for preventative restructuring under Act 111/2002 on Resolving Potential Bankruptcies and on amendment of certain acts. This act is focused on resolving potential bankruptcies in preventative proceedings using a set of restructuring measures. Preventative restructuring is essentially active engagement with a debtor who…
Generačná výmena v rodinnej firme je dlhý proces odovzdania kapitálu nástupcom. Konflity pomôže riešiť externý poradca. Rozširovaním rodiny sa komplikuje aj riadenie rodinného podniku. Už nebude riadený individuálne zakladateľom, ale bude riadený viacerými osobami cez valné zhromaždenie (prípadne členskú schôdzu pri družstve). Preto je potrebné nastaviť vyššie požiadavky na riadenie, pričom by sa mali tieto…
National Council of the Slovak Republic is currently discussing a draft act to amend Act 595/2003 on Income Tax, as amended (the Income Tax Act) and which amends Act 563/2009 on Tax Administration (Tax Code) and amendment of certain acts, as amended. The current status of the draft act may be monitored at: https://www.slov-lex.sk/legislativne-procesy/SK/LP/2022/408. This…
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