Tax Law & Transfer Pricing
Tax matters are an integral part of business decisions and commercial transactions. Their proper legal assessment helps prevent additional tax liabilities, penalties, and disputes with the tax authorities.
We provide legal advice in the field of Slovak tax law, particularly in relation to structuring business and corporate relationships, drafting contractual documentation, transfer pricing, and representation in tax proceedings before Slovak tax authorities.
Legal Advice on Tax Matters
In business transactions, tax considerations are often among the key factors. We assess them within the broader context of the transaction or business relationship, taking into account public law, corporate, contractual, and commercial aspects, as well as the practical purpose and economic objectives of the transaction. Our services include, in particular:
- legal assessment of the tax implications of business transactions under Slovak tax law,
- drafting and reviewing contracts with regard to tax risks,
- legal support in corporate changes, reorganisations, and asset transfers,
- assessment of cross-border business relationships,
- preparation of legal opinions on the application of Slovak tax legislation.
Transfer Pricing
Transfer pricing concerns the pricing and other conditions of transactions between entities that are related through ownership, management, or economic ties.
We provide legal support to clients, particularly in:
- identifying related parties and controlled transactions,
- structuring intra-group relationships,
- drafting and reviewing intra-group agreements,
- legal assessment of prices, interest rates, fees, and other transaction terms,
- reviewing the consistency of contractual documentation with the actual conduct of business relationships,
- legal review of transfer pricing documentation,
- tax audits and disputes related to transfer pricing.
Where a matter requires economic analysis or the determination of an arm’s-length pricing range, we coordinate the legal aspects of the matter with the relevant experts.
Tax Audits and Tax Disputes
We represent clients in tax audits, tax assessment proceedings, administrative appeals, and proceedings before Slovak administrative courts. We prepare statements, objections, appeals, and administrative actions, and assess the legality of measures and decisions taken by Slovak tax authorities.
Comprehensive Legal Support
We do not assess tax matters in isolation. We take into account the legal structure of the transaction, its commercial purpose, the contractual documentation, and the practical operation of relationships between the parties involved.
Our goal is to identify legal and tax risks at an early stage and help clients structure their business relationships in a transparent, secure, and legally compliant manner under Slovak law.