As one of the few companies in Slovakia, we provide a unique combination of tax advisors, attorneys, and auditors when designing solutions. Thanks to the combination of all three key licenses, we are able to comprehensively assess and cover most situations companies face in practice. Our company is also a member of the international tax advisory group ETL, which allows us to provide clients with professional support in cross-border and international matters as well.
“At EMINEO PARTNERS, we believe that entrepreneurs should pay taxes only in the minimum amount necessary. In this way, they increase their profit, which is the primary goal of every company. We have been helping our clients with this for more than 17 years.”
Ing. Marcel Muráni, LL.M.
Managing Partner
Tax Advisory Team

Ing. Marcel Muráni, LL.M.
Managing partner
Tax Advisor, SKDP No. 1195/2019
Primary specialization
- International taxation
- Advisory on setting up holding structures
- Management of restructuring projects
- Transaction advisory
- Representation in tax audits
- Corporate income tax and personal income tax
Experience
- Managing Partner at EMINEO PARTNERS since 2008
- Leading a team of 30+ tax, accounting, and legal professionals
- Member of ETL Global since 2022
- Represented a holding group in a multi-million-euro tax audit
- Led the transformation of a holding structure from dozens of entities to fewer than 10
- Optimized taxation in the sale of a development project with 7% profit taxation

Ing. Milan Šaran
Head of the Tax Department
Tax Advisor, SKDP No. 708/2003
Primary specialization
- Tax due diligence and optimization of related processes
- Advisory on business transformations and changes in corporate structures
- Application of VAT in practice
- Direct tax advisory and preparation of tax returns
- International taxation
- Advisory and representation in tax audits
Experience
- University of Economics in Bratislava, Faculty of Business Informatics
- Tax specialist at PwC
- Tax services at Rödl & Partner, k. s.
- Head of Tax Services at Mazars Tax, k. s.
- Head of Tax Services at RSM SK for Slovakia
- Member of the Slovak Chamber of Tax Advisors since 2003

Ing. Viktória Horáčiková
Tax Advisor
SKDP No. 1332/2024
Primary specialization
- Application of VAT in domestic as well as cross-border transactions
- Advisory on corporate income tax
- Advisory on personal income tax
- Representation before the tax authorities
- Professional opinions and analyses on tax matters
- Advisory on business transformations and corporate changes
- Accounting advisory
Experience
- Tax Advisor at EMINEO PARTNERS since August 2024
- Review of income tax and VAT returns
- Preparation of tax analyses, opinions, and client responses
- Comprehensive accounting administration and preparation of financial statements
- Experience with internal accounting and tax control for corporate clients
- Member of SKDP and certified tax advisor since 2024
Cooperation Process
Tax Strategy

Ing. Marcel Muráni, LL.M.
Tax strategy represents an effective form of tax optimization. Unlike situations where it is necessary to deal with the consequences of unsuitable decisions from the past, this is a proactive approach based on proper planning of the tax aspects of business.
It is a systematic management of the tax burden in accordance with applicable legislation and the company’s long-term goals.
Our team of experts analyzes the current situation of your company – its financial result, cost structure, financial indicators, and internal processes. Based on this analysis and in cooperation with the company’s management, we prepare a solution that takes into account both current opportunities and the future development of the business.
The result is a clear, legal, and effectively structured tax strategy that brings greater predictability and an optimized tax burden.
The program is intended for:
- companies with profits from €200,000 to €500,000
- entrepreneurs who want to keep their tax setup
- under control
- companies that want to systematically reduce their tax burden
What you can expect:
- identification of unused optimization opportunities
- proposal of legal and defensible solutions
- potential reduction of the tax burden by up to 50%
- depending on the individual situation
Express Tax Return
Is March 31 approaching and you still have not filed your tax return? Did your accountant stop cooperating with you shortly before the tax return filing deadline? Is the calculated income tax too high and your accounting in poor condition?
We will prepare your tax return on an express basis so that you can meet your tax obligation on time. If necessary, we will also prepare a reconstruction of your accounting.
Tax Breakfasts
We regularly organize professional events where we share practical experience and up-to-date information in the fields of tax, law, and business with representatives of Slovak companies.
The best-known format is our Tax Breakfasts, which the business community has particularly appreciated for their practical focus. In a pleasant breakfast setting, you receive concise, clear, and immediately applicable information for your business.
We focus on specific solutions and practical context, not on theoretical explanations of legislation. Participants therefore often leave with insights that can save substantial financial resources in practice.
However, the most valuable part often comes after the presentations end. During informal discussion, you have the opportunity to speak with our tax advisors and attorneys about specific situations you face in your business.
Tax solutions for you
Comprehensive representation from communication with the tax authority to the defence of procedures and audit conclusions. We prepare a clear strategy with a defined process and expert argumentation. Rely on a team of tax advisors and lawyers.
EMINEO PARTNERS Team
Our team consists of 30 professionals from various fields – lawyers, attorneys, auditors, accountants, consultants, and financial experts. Thanks to this multidisciplinary structure, we are able to respond to clients’ needs promptly, flexibly, and with a broader perspective.
Many members of our team have more than 25 years of experience in their field, which brings not only expertise to every solution, but also practical insight.
Frequently Asked Questions
How do we handle complex cases?
We hold all three key licenses – tax advisory, audit, and legal services. This combination allows us to handle even complex situations without the need to involve multiple external providers, where responsibility is often unclear.
We assess every case comprehensively and in a coordinated way, which helps us prevent conflicts between tax, legal, and accounting perspectives. The result is greater certainty for the client and a significantly lower risk of errors.
How are solutions developed for clients?
Solutions are not created randomly or in isolation. Every proposal goes through an internal professional process within our licensed team, ensuring full control over quality, legal compliance, and practical feasibility.
In situations involving international or specialized aspects, we cooperate with our foreign colleagues from the ETL group, combining local market knowledge with global experience.
The result is a solution backed by international expertise, while maintaining the clear responsibility of one partner.
What does our proactive approach involve?
Our ambition is not only to respond to existing problems, but to prevent them systematically. We continuously monitor legislative changes, the client’s business development, and potential risks that could have financial or legal consequences.
We inform clients in advance about optimization opportunities, necessary structural adjustments, or risk areas that could lead to tax audits or penalties. This allows us to address situations ahead of time, not under pressure – thoughtfully, systematically, and with a clear goal of minimizing risk.
What makes working with us unique?
In Slovakia, we are among a narrow group of firms that internally hold all three key licenses – tax advisory, audit, and legal services. This combination alone places us among exceptional advisory firms in terms of scope, quality, and responsibility for the solutions provided.
The client receives a comprehensive solution under one roof – without the need to coordinate multiple external parties and without the risk of inconsistencies between legal, tax, and audit perspectives. In addition, our membership in the ETL network is a significant added value, allowing us to consult specialized and international matters with partners both locally and abroad.
The result is a high professional standard, internal quality control, and the ability to handle situations extending beyond the local framework – while maintaining the clear responsibility of one partner.
What experience do we bring?
We have been operating on the market for 17 years. During this time, we have worked with clients from various industries, with different sizes, ownership structures, and international reach. Our practical experience from a wide range of situations allows us to quickly identify connections, anticipate potential risks, and propose solutions that work in practice – not only in theory.
For us, experience is not only the number of years on the market, but the ability to make decisions with perspective, confidence, and responsibility toward the client.
We Are Part of the ETL Network
Since 2022, EMINEO PARTNERS has been part of ETL, an international advisory group that brings together thousands of tax advisors, lawyers, accountants, and auditors worldwide. Thanks to this network, we are able to reliably support your business in the international environment as well.
ETL Global in Numbers
- 635,000+ clients
- 22,000+ professionals
- 28,000+ employees
- 1,400+ offices
- 60+ countries
Let’s start
Contact us or fill out the contact form and we will get back to you.
Hviezdoslavovo nám. 7 Bratislava 811 02