In December 2017, an amendment to Act No. 595/2003 Coll. on Income Tax, as amended and on Act No. 563/2009 Coll.

Our expert outlines several changes to Act No. 431/2002 which come into effect in three stages; as of 1 July 2015, 1 January 2016 and then major changes to commence on 1 January 2017.

The new amendment to Slovakia’s VAT Act inter alia complicates the transfers of shares in limited liability companies.

Slovakia is well known for being a pro-export market that is very open to foreign investment. However when set up incorrectly...

The fight against global climate change reached the next level this February when the Kyoto Protocol came into effect. Under the international treaty, the European community agreed to cut its greenhouse gas (GHG) emissions by 8 percent below its 1990 levels starting in 2008. One of the elements of the EU's combat strategy in this environmental effort is emissions trading.

Structures involving Dutch or Luxembourg companies are commonly used for inbound investments in the Slovak Republic. An important reason for this is the extensive double tax treaty network of both countries eliminating or reducing withholding taxes on interest paid from Slovakia as well as the domestic participation exemption on dividends and capital gains enabling a tax free exit from investments in Slovak companies.

COVID-19 outbreak has far-reaching impacts on the all aspects on our lives and businesses. During the first week of April 2020, Slovak government and parliament worked hard to adopt a first...

A discussion paper on health and lifestyles in the new Northern & Central European states in the European Union presented by DrJur. Edward Lestrade, MA (Org.Psych – Lancaster, UK), LLB (Northumbria); DrJurSc (NWCU;)Fellow of the Royal Society of Medicine; Fellow of the Royal Society for the Promotion of Health of the United Kingdom (elected in 1996); Member – Chartered Institute of Journalists; International Bar Association; Eligible Member (Barrister & Solicitor) Asia Pacific Bars. Dr Lestrad

United Kingdom company regulation and tax law are broad subjects covering many complex issues for which detailed specialist advice must be sought for particular circumstances.