Tax law

Tax law

Tax law represents a fundamental pillar of business success in a dynamic environment shaped by constantly evolving tax regulations and international frameworks. The right tax strategy can significantly impact your company’s competitiveness, cash flow, and investment attractiveness. In an era of digital transformation, cross-border transactions, and shifting tax rules, professional tax advisory is essential for sustainable growth and legal certainty. Our in-depth knowledge of the Slovak tax landscape, combined with an international perspective, provides you with a competitive advantage in optimizing your tax position.

Our approach

We view tax law as a strategic tool, not an administrative obligation. Our tax practice combines deep legislative expertise with a thorough understanding of the business realities of your industry. We don’t just provide reactive solutions to tax issues — we proactively design tax strategies that support your business objectives. Every recommendation we make is tested against three criteria: maximum tax efficiency, practical feasibility, and alignment with your long-term business strategy.

Key areas of expertise

We specialize in comprehensive tax structuring for mergers and acquisitions, where proper design can significantly impact the overall transaction value. We handle transfer pricing documentation and defense in cross-border intra-group transactions. Our team provides VAT advisory services for complex supply chains, e-commerce, and digital services. We optimize the use of R&D incentives, investment aid, and other forms of state support. We represent clients in tax audits and disputes with tax authorities — from local inspections to cassation proceedings before administrative courts.

Added value for your business

We assist international corporations in coordinating tax strategies across jurisdictions and reducing their effective group tax rate while maintaining full regulatory compliance. For growing companies, we help maximize the use of available tax incentives and investment aid, freeing up capital for further expansion. We support family businesses in achieving tax-efficient succession and generational transitions with minimal tax burden. For investment funds and developers, we design structures that maximize post-tax returns. We help technology companies monetize intellectual property with optimal tax efficiency.

Practical challenges and risks

Underestimating tax planning directly reduces your company’s value and competitiveness. Improperly structured transfer pricing can result in additional tax liabilities worth millions of euros and prolonged disputes with tax authorities. Errors in VAT management can block substantial financial resources and lead to heavy fines and penalties. Unused tax incentives represent a lost competitive advantage compared to better-prepared rivals. Tax audits conducted without legal support often end with disproportionately high assessments that could have been avoided through proper argumentation and a well-structured procedural defense.

Our solutions in practice

For manufacturing companies, we design models that combine the use of R&D super-deductions with tax-optimized supply chain structures. For technology firms, we develop frameworks for efficient taxation of intellectual property and digital service revenues across multiple jurisdictions. For real estate investors, we prepare holding structures that minimize tax burdens on profit repatriation and investment exits. During tax audits, we successfully defend our clients’ interests through detailed economic analyses of disputed transactions, effective procedural strategies, and precise legal arguments supported by relevant case law. Our preventive tax audits identify risks before they become issues and propose concrete corrective measures.

Our services in tax law

Tax Planning and Structuring
• Optimization of group structures and holding strategies
• Tax aspects of mergers, acquisitions, and restructurings
• Exit planning and tax-efficient share disposals

Transfer Pricing
• Preparation of transfer pricing documentation in compliance with OECD Guidelines
• Representation in transfer pricing audits
• Advance Pricing Agreements (APA) and Mutual Agreement Procedures (MAP)
• Benchmarking studies and economic analyses

VAT and Indirect Taxes
• Comprehensive VAT advisory for cross-border transactions
• VAT optimization in supply chains and triangular trade structures
• Solutions for e-commerce, digital services, and platform economy
• VAT registration and regulatory compliance within EU jurisdictions

Tax Audits and Disputes
• Representation in tax audits and local inspections
• Administrative proceedings, appeals, and remedies
• Tax litigation including cassation proceedings
• Legal protection in cases involving alleged tax offenses

Investment Incentives and Reliefs
• Maximization of R&D super-deduction
• Investment aid, regional incentives, and industrial parks
• Tax reliefs for specific industries and green investments
• Applications for binding rulings and advance decisions

International Taxation
• Application of double taxation treaties
• Controlled Foreign Company (CFC) rules
• Withholding taxes and beneficial ownership
• DAC6 reporting and MDR notifications

Tax Analysis and Regulatory Compliance
• Tax due diligence in transactions
• Preventive tax audits and risk assessments
• Implementation of internal tax control systems
• Tax compliance for regulated entities

Schedule a consultation on your company’s tax optimization – we will analyze your current structure and propose concrete steps to reduce your tax burden while maintaining full compliance with legislation.

Our experts in this sector

Partner

JUDr. Marián Bošanský

+421 904 539 495

bosansky@nomus.sk

Partner

JUDr. Lucia Matejovová

+421 911 442 111

matejovova@nomus.sk

Partner

JUDr. Tomáš Sisák

+421 910 914 614

sisak@nomus.sk

Junior Associate

Mgr. Laura Chovanová

+421 903 971 009

chovanova@nomus.sk

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