To present opportunities of amedments to tax law for companies. Legal options for tax optmization, but also threats, that are present in the new amedments and are not obvious at first glance.
Who is the webinar for?
The webinar is primarily intended for company owners, financial directors and executive management of companies. The aim is to acquaint the participants with the planned changes in the laws. The webinar can also be attended by accountants and tax advisers, but will not provide space to examine individual amendments to the law in depth.
1. Uncollectible debts and VAT refunds
The supplier will be entitled to a VAT refund which was paid on supplies of goods and services that the customer has not paid and his claim has become uncollectible.
2. VAT on sales to the EU through e-shops
From 1st July 2021 new rules for VAT payments in e-shops (mail delivery/ sale of goods at distance).
3. Rules for controlled foreign companies
A natural person who directly or indirectly owns shares in foreign companies may be required to pay 25% tax on his share from the company’s profits. Even in the event of non-payment of dividends, and even repeatedly several times from the same profit.
4. Tax residence of a legal entity
The change in the definition of the effective management place will mean that a company with seat abroad can be considered as a Slovak tax resident.
5. 15% income tax
The lower tax rate that entrepreneurs can use when filing a tax return for 2020 can be used for income up to € 100,000. The amendment changes the rules on how this limit will be determined for both 2020 and 2021.
Hosts: Marcel Muráni, partner a daňový poradca
Vladimíra Mačuhová, daňový poradca
Schedule time: 8 December 2020 at 11:00
Length: 30-45 min.
Language: English (if you prefer Slovak please register here)
Entrance fee: free of charge
Registration: latest by 7 December 2020
How to register?
Fill in all required information in the form below. We will send an invitation to your email with a link to the webinar.