Tax return processing and related agenda
- Determination of tax residency, scope of taxation and related implications
- Preparation of personal income tax returns
- Prevention of double taxation when applying international tax treaties
- Individual tax briefings on various income types sourced in Slovakia and abroad
International workforce / labour mobility
- Complex advisory on employee assignments from and to Slovakia with respect to personal and corporate income taxation, social security, immigration requirements and labour law regarding seconded employees
- Preparation of internal guidelines on employee assignments from and to Slovakia, including tax equalization
- Assessing the economic impacts of employee assignments on employer and employee (e.g. assignment costs calculation, employee net salary calculation)
- Processing payroll for seconded employees from/to abroad (shadow payroll)
- Preparation of tax returns, tax advances calculations, hypo tax calculations, tax equalization settlement with employees
- Travel expenses with respect to the assignment of employees
- Compliance with notification obligations of Slovak or foreign authorities
- Taxpayer representation in proceedings before the relevant institutions
Employee share plans
- Assessing the taxation of share plans and advisory related to international taxation
- Assistance with share plan implementation and implementation into the company’s payroll
- Preparing information materials for employees
- Assistance with employee with processing of tax returns
Services related to social security
- Advisory on the determination of applicable legislation (i.e. where to pay social contributions)
- Registration of companies and employees for health and social insurance in the Slovak Republic
- Calculation of contributions for employee and employer
- Assistance in obtaining portable PD A1 or CoC Certificates (non-member state insurance coverage certificate) and other forms of social security
Complex advisory activity in various areas
- Personal income taxation, social and health insurance
- Employee assignment, staff sharing, permanent establishment risk analysis
- Assignment arrangement, remuneration and travel expenses
