Important changes to the Commercial Code and Income Tax Act

The British Chamber of Commerce in the Slovak Republic would like to invite you to a seminar on

Important changes to the Commercial Code and Income Tax Act
18 June from 09:00 AM
Austria Trend Hotel , Vysoká 7490/2A, Bratislava

You are invited to join our upcoming seminar to find out more about big challenges companies might face due to new stricter capitalisation regulations. New regulations, which have been recently adopted in Slovakia, lay down stricter financial arrangements for shareholders and managers who will bear financial liability in case of a company crisis  (s.r.o., a.s., k.s.).

The primary aim of these arrangements, some of which enter into force immediately and other not later than on 1 January 2016, is to reinforce creditors´ interests.

Important amendments in the Commercial Code and Income Tax Act introduce among others:

  • The requirement to fulfil certain equity-debt ratios
  • The definition of company`s crisis and its consequences
  • Obligations for the management to overcome the crisis
  • Prohibition on refunding equity – possible game changer and who will get caught?
  • Personal liability of the directors: pay back of equity substitutions and equity refunding
  • Opportunities for creditors to utilise new regulation
  • Severe penalties in case of filing wrong tax declarations

Speakers:

The speakers JUDr. Radovan Pala, LL.M., Ph.D. (Attorney at law | TaylorWessing e|n|w|c advokáti s.r.o.),Dr. Wilfried Serles (Managing partner | IB Grant Thornton Consulting, k.s.) are both outstanding experts in their fields and present an overview of the amendments and best practices how to prepare for and deal with the new legislation.

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