Sme radi, že i vďaka nám sa hendikepované deti sa mohli naučiť nové zručnosti na workšopoch ako latinoamerické zumba tance, maľovanie na tvár, ozdobovanie sádrových odliatkov, enkaustiku – maľovanie horúcim voskom na papier, pedig – prútikárstvo, streľbu z kuše a luku, razenie mincí, výrobu šperkov z kovu a doplnkov z kože.
On 20 June 2018, the National Council of the Slovak Republic passed an Act on insurance tax effective of 1 January 2019. The new insurance tax will have a flat-rate basis of 8 % and apply to all non-life insurance products, with the exception of mandatory contractual insurance where the existing 8% payment remains in…
The Financial Administration of the Slovak Republic has prepared a project enabling an online connection of all cash registers to the “eKasa” portal run by the Financial Administration. In practice, it means that the Financial Administration will be informed about each transaction immediately after each issued receipt is registered with the central eKasa disposal site.…
As of 1 July 2018, the obligatory electronic communication with the Financial Administration has been extended to include all physical persons – entrepreneurs. The obligation to communicate electronically as of 1 July 2018 will only apply to the physical persons who are the entrepreneurs registered for income tax pursuant to Art. 49a of Act no.…
On 3 July 2018, the OECD issued a proposal to amend the OECD guideline on financial transactions. The provisions in question are anticipated to shed more light on the means of pricing, e.g., intragroup loans, guarantees, and cash pooling. Special attention is paid to the real content of a transaction and the issue of concealed…
Presently, it is obligatory that a company which is not registered in the Register of Public Sector Partners (RPSP) identifies its advantage end user (hereafter only as AEU). Having amended Act no. 297/2008 Coll. on the Prevention of Legalization of Proceeds of Criminal Activity and Terrorist Financing, as amended, (hereafter only as the “AML Act”)…
The Ministry of Finance of the Slovak Republic put forward a proposal for a due provisional opinion on the draft guideline by the Council that determines the rules for taxation on the income of the legal persons with significant digital presence. The aim of the draft guideline is to ensure just and effective taxation on…
The previous French wealth tax, which had to be paid by individuals who owned assets of over 1.3 million EUR, and which consequently lead to the migration of wealthy owners, has been limited from the 1st January of 2018 to private immovable property. The new wealth tax (“impôt sur la fortune immobilière”, “IFI”) takes over…
For the purposes of the Income Tax Act, the technical appreciation of tangible assets and intangible assets means expenditure on completed superstructures, additional structures and construction adjustments, reconstruction and upgrades, increasing the value of 1 700 EUR in total for individual tangible and intangible assets for a tax period. Since 1st January of 2015, the…
Investments into real estate belongs to one of the investments with a stable and secure income. Investment can be made by a legal entity or an individual, each investment has its own specifics. From an investor’s point of view, it is good to evaluate the investment´s impacts from the real estate in the Czech Republic…
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