All legal entities are obliged to file a tax return, regardless on the amount of income earned. Individuals file a tax declaration only if their total taxable income for the year 2024 exceeds €2,823.24.
(If your taxable income was from employment only, you do not need to file a tax return. Ask your employer for an annual tax return by February 15, 2025)
In the case of legal entities, we base our accounting on revenue minus expenses. This result is transformed into the tax base including addition and deduction items. The most common items that increase the tax base are: representation expenses, non-contractual penalties, expenses counted as an expense only after payment, etc.
Individuals include all their income in the calculation – income from employment, business income, capital income and others. The tax base is calculated as income minus expenses.
This difference is then transformed into a partial tax base.
The taxpayer can deduct the non-taxable parts of the tax base from the so-called active income. Then we calculate the tax liability from the tax base.
Income tax rates are different for individuals and corporations.
If you started your business in 2024, you don’t pay the minimum tax.
– 31.3.2025 – the regular deadline for filing the tax return and paying the tax.
– 30.6.2025 – extended deadline for filing the tax return and paying the tax.
Our expertise is applied to every step of the process. We offer comprehensive services in tax, accounting, audit, and law, tailoring every aspect to fit your business needs.
Our goal is to provide you with stability, transparency, and success in an ever-evolving business environment.
Do you have a new business model, an e-shop, or are you operating internationally? Let's discuss your tax matters.
Drowning in paperwork and forgotten invoices? Do you have insight into how your business is really doing You deserve more.
Are payroll and levies a nightmare for you? Put them in the hands of professionals and focus on growing your business.
Are you lacking clarity on your company's financial transparency? Are statutory audits or internal controls causing you stress?
Digitisation will save you time, simplify processes and give you a better overview of your business. Prepare for the future today.
Digitisation will save you time, simplify processes and give you a better overview of your business. Prepare for the future today.
Transfer pricing can be complex and costly if not managed properly. Let the experts handle your transfer pricing to minimize risks.
Are you planning an acquisition, merger or sale of your company? Our transaction advisory services will help you gain certainty and maximize the value of any business transaction.
Are you unsure about the legal regulations affecting your business? Our professional legal services will help you navigate the legal landscape so you can focus on growing your company.
Looking for the optimal solution for your business needs? Contact us and we will take care of everything else with professionalism and care.
ETL SLOVAKIA like ETL GLOBAL, is a group composed of several independent but mostly equity-linked companies. All of these entities are members of the international organization ETL INTERNATIONAL based in Germany.
