Občianske združenia neplatia minimálnu daň ani keď majú zdaniteľné príjmy
Občianske združenie neplatí minimálnu daň právnickej osoby ani v prípade že má aj zdaniteľné príjmy.
News & Articles
Kto je konečný užívateľ výhod (KÚV)?
Kto je konečný užívateľ výhod a prečo potrebujete vedieť, kto je konečný užívateľ výhod vo vašej firme.
Changes in Trade Business Activities within the Construction Industry
The execution of construction works and their modifications is no longer classified as an unregulated trade. New compliance requirements must be fulfilled by 31st of March 2029.
Fake investments and AML abuse – don’t become a victim of fraud
The AML agenda is often misused to cover up investment fraud. Read our recommendations on how to detect such scams in time.
AML – Amendments to the Act on the Prevention of Money Laundering
Read about the changes introduced by the amendment to the Act on the Prevention of the Legalization of Proceeds of Criminal Activity (AML Act).
Additional Asset Liquidation of a Deregistered Company
Who may initiate subsequent liquidation and other key information regarding the additional liquidation of a company's assets.
How to Establish a Civic Association Electronically
It is also possible to establish a civic organisation through electronic means. This guide outlines the procedure.
What must a share transfer agreement contain?
We hereby provide a specification of certain elements that we recommend including in the share transfer agreement.
Member of the cooperative and the cooperative may be close persons
In the Collection of Opinions of the Supreme Court and Decisions of the Courts of the Slovak Republic was published the judgment, which. on the criteria when a cooperative and its member may be close persons for the purposes of the pre-emption right.
Proxy: Powers and limitations in Slovak legislation
A proxy is a natural person authorised by the entrepreneur to perform legal acts related to the operation of the business. Read what powers and limitations he has.