PETERKA PARTNERS offers a one‑stop shop for legal and tax services across the entire CEE region. The Tax Desk delivers tax compliance, advisory, and litigation services either independently or as an integral component of full legal solutions, with experienced tax advisors and tax lawyers working closely alongside attorneys‑at‑law to devise the most suitable outcomes for clients. This close collaboration enables clients to benefit from seamless coordination among lawyers and tax specialists, while PETERKA PARTNERS also maintains working relationships with leading legal and tax firms in 90 countries, a network frequently leveraged for cross‑border assistance.
The firm’s tax capabilities include tax litigation, assisting in tax reviews and representing clients before tax authorities, regional courts, and the Supreme Administrative Court (including jurisdictional disputes), as well as international taxation, which covers the establishment of a presence abroad, permanent‑establishment issues, advisory on invoicing of goods and services, and the taxation of royalties, dividends, and interest payments with an international element. Corporate tax advisory is provided through contract reviews, registration, deregistration, liquidation, tax aspects in corporate treasury, and advice on financial arrangements. In mergers and acquisitions, the firm conducts due diligence and structures deals for tax efficiency. Transfer‑pricing services include TP documentation, binding assessments of profits allocated to permanent establishments, advice on local and regional TP policies, and review of inter‑company agreements. International assignments are supported with guidance on tax, social‑security, and health‑insurance implications for both expatriates and companies, together with documentation review. VAT advice covers cross‑border transactions, VAT registration, and ad‑hoc consultancy. Real‑estate matters receive transactional advisory and compliance support. Consultations on personal income tax address general tax matters for private individuals.
Finally, the firm advises on investment incentives, R&D tax allowances, and grants, helping clients maximize public funding, prepare applications, ensure compliance with grant conditions, and manage changes to the project and the M&A implications.
References
ADHEX
Legal assistance to ADHEX TECHNOLOGIES SLOVAKIA, a renowned manufacturer and marketer of technical pressure-sensitive adhesives, in relation to acquisition of a property and its subsequent lease. Legal services were focused in particular on due diligence of the real estate and analysis and advising on tax aspects. Our assistance included also complex advising in relation to financing of the client´s project, including assessing related documentation and negotiations with the financing bank.
ALLIED MOTION
Legal and tax assistance to the U.S. public company, global designer and manufacturer of motion control products, in the execution of transaction documents regarding the acquisition of a German drive technology and engineering company and its Czech subsidiary. Value of the deal was approximately 20 million EUR.
ASSESSMENT SYSTEMS
Our summary of the Czech tax and legal aspects related to secondment of an employee abroad included assessment of home office costs, travel and meal allowance assessment, and selected aspects of labour law.
ATALIAN / SERVEST
Comprehensive tax advisory services to a Czech leader in facility services. Our services included consulting on various cross-border transactions, VAT application in respect of business activities in the Czech Republic, tax and social security services for expatriates, and ad hoc consultancy.
AYMING
Voluntary VAT registration of the company Ayming Slovensko s.r.o., including preparation of an application for the registration and accompanying documents, explanatory notes to the application, the establishment of electronic communication with the financial administration of Slovakia, and communication with the financial administration and representation of the company in the proceedings.
CAMPARI
Comprehensive advisory services to the globally branded beverage producer in connection with taxation of intra-group services. Jurisdictions involved in providing the services: Ukraine, Italy and the Netherlands.
CMT
Tax services to a Polish company specializing in project management, construction management and consulting services in various fields of construction, in regards to several possible forms of operating a business in the Czech Republic, included a summary of scenarios from the Czech VAT and corporate income tax perspectives.
COMCARD
Tax and regulatory advice to ComCard, an American IT company, a banking experience integrated with a customer-loyalty system for merchants, regarding the practical implications of using a business model in Ukraine and review of the underlying agreements.
CORUM
Legal advisory services to a major French real estate investment company in relation to acquisition of an administrative building located in Bratislava. The legal services provided by PETERKA & PARTNERS included legal due diligence, negotiating and preparing the documentation, a comprehensive tax review of the intended transaction, focusing on selected VAT and international tax aspects and other comprehensive assistance regarding the transaction. In the course of our work we also recommended steps to eliminate tax risks and advised on the legal structure of the transaction.
Legal advisory services to SCPI Corum Convictions, a major French investment fund focusing on real estate investments, regarding the acquisition of an administrative building located in Bratislava, from a Slovak developer. The legal services provided by PETERKA & PARTNERS included legal due diligence, negotiating and preparing the documentation, a comprehensive tax review of the intended transaction, focusing on selected VAT and international tax aspects, and other comprehensive assistance regarding the transaction. PETERKA & PARTNERS also recommended steps to eliminate tax risks and advised on the legal structure of the transaction.
DE AGOSTINI
Comprehensive legal and tax assistance to the worldwide Italian leader in publishing, media and games services, regarding: registration of a title in Slovakia and the applicable VAT rate, including representation in related proceedings in front of the Slovak authorities in favor of the Polish entity.
ESSILOR LUXOTTICA
Tax advisory services to Luxottica Group, a leader in premium, luxury and sports eyewear with over 7,400 retail stores worldwide. Our consultancy related to the European standard on electronic invoicing and electronic invoicing in public procurement in the Czech Republic and Slovakia and also tax consultancy related to the VAT treatment of cross-border activities carried out in the EU and tax implications of sales incentives in the Czech Republic.
EUROKONGRESS
Comprehensive VAT advisory services to Eurokongress, a German-based event organizer, connected with its various cross-border activities and arranging VAT registration in the Czech Republic.
FIRSTFARMS
Representing FirstFarms Gabčíkovo, a Slovak agricultural company, in several litigations against the Financial Directorate of the Slovak Republic in matters related to tax imposed on the client without legal grounds.
KONRAD ADENAUER STIFTUNG
Advice on the VAT registration duty of a German foundation in the Czech Republic and assistance concerning a challenge from the Czech Tax Office. Preparation of an overview of the Czech VAT treatment (applicable VAT regime and rates) of all input and output transactions carried out by the foundation in the Czech Republic.
L-FASHION
Comprehensive Czech VAT advisory to L-Fashion Group Oy (with the Luhta.com online shop), a Finnish family business founded in 1907, one of the largest sportswear companies in Europe. The advisory included a tax assessment of activities in the Czech Republic, and VAT compliance. The determination of the VAT treatment of Czech-Slovak cross-border transactions required effective collaboration with a Slovak tax advisor.
MAKEBLOCK
Legal services to a Chinese technology company. Our services included VAT registration, preparation and filing of VAT returns and the respective reports, VAT de-registration, and related VAT advisory in cooperation with other EU jurisdictions.
MARUYASU INDUSTRIES
Advising WESTAFLEX Automotive Groupe, a producer of plastic parts for the automotive industry, on sale of its entire production site in Slovakia. This assistance also included negotiations with the purchaser an analysis of VAT aspects of such transactions.
NOVA GROUP
A comprehensive analysis of the Czech tax aspects of subcontractor agreements to be concluded by a well-known business services provider, primarily focused on registration duties, VAT, withholding tax and employment criteria.
ONWARD HOLDINGS
Comprehensive VAT advisory services to the important manufacturer of apparel for men and women Jil Sander GmbH (Onward Luxury Group S.p.A) on cross-border transactions, including an analysis of the VAT registration duty, a review of the VAT application in respect of the business in the Czech Republic, assistance with VAT registration and the preparation and filing of VAT returns and related reports in the Czech Republic.
PESMEL
Tax advisory to Pesmel Oy, a Finnish supplier of logistics solutions, in connection with the supply, erection, and installation of an automated warehouse in the Czech Republic. Our assessment was focused primarily on VAT treatment of the internal movement of goods from another Member State, intra-community acquisition of goods, received installation services from another Member State, further works and equipment with operators subcontracted locally, and outputs. The classification of services connected with immovable property, construction services, installation services vs. supply of goods with installation and other services was crucial for determination of the Czech VAT treatment. Our assessment also included comments on a permanent establishment for corporate income tax purposes, comments on a fixed establishment for VAT purposes, recommendations regarding voluntary Czech VAT registration and related impacts to cash-flow, and other tax aspects relevant for a foreign company doing business in the Czech Republic.
PLASTIC WORX POLSKA
Czech VAT analysis to Plastic Worx, a dynamic Polish group of companies providing services for recycling plants in several EU countries. Our VAT consulting services concerned Czech VAT treatment of the purchase and sale of goods in the Czech Republic, the right to dispose of the goods as the owner, delivery terms, VAT registration liability, VAT reporting duties and other VAT implications. Our analysis included recommendations on the most effective ways of doing business in the Czech Republic.
POLPHARMA
Czech VAT analysis to POLPHARMA, the largest Polish manufacturer of pharmaceuticals, a leader on the Polish pharmaceutical market, and ranked among the top 20 generic drug manufacturers in the world. Our VAT consulting services concerned Czech VAT treatment of call-off stock simplification, the right to dispose of the goods as the owner, delivery terms, VAT registration liability, VAT reporting duties and other VAT implications. Our analysis included recommendations on the most effective ways to operate a warehouse in the Czech Republic.
Full-scale legal services to the largest Polish manufacturer of pharmaceuticals, with regard to an assets transfer from its permanent establishment to its subsidiary in Ukraine. Our assistance comprised advisory on the tax and regulatory aspects of various options for assets transfer and further full legal support with implementation of the chosen assets transfer option.
REACHLAW
Legal support with the establishment of an LLC, assistance in obtaining tax ID numbers for members of the management board of the new LLC, preparation of services contracts for them, assistance with opening bank accounts, and obtaining a qualified electronic signature for the general director of the UA LLC.
SAXO BANK
Czech personal income tax advisory services for SAXO BANK, a global leader in online trading and investing. Our consultancy services included taxation of managed portfolios, stocks, bonds, ETFs, forex, futures, options, and other investment and leveraged products.
SIDASA ENGINEERING
Analysis of the Slovak tax implications of planned assembly work by a Spanish engineering firm in Slovakia with regard to the risk of permanent establishment and the possible income tax and VAT consequences.
SKF
Legal assistance for the Slovak subsidiary of SKF, leading worldwide manufacturer and supplier of ball and roller bearings, linear motion products, precision bearings, spindles and seals. The provision of comprehensive legal services was related, among other matters, to the introduction of an internal system of whistleblowing, as well as the modification and termination of employment contracts.
SPORT CONRAD
Comprehensive Czech VAT advisory services to Sport Conrad GmbH, a leading sports merchant located in the Bavarian Alps with a 120-year history. Our tax services included consultations on various cross-border activities, VAT treatment of inputs and outputs, VAT registration, VAT compliance, as well as ad hoc consultancy.
SUNTORY
Comprehensive tax review for the well-known company specializing in non-alcoholic beverages.
TCCM
Tax services to the Ukrainian subsidiary of a Czech-based company that specializes in aiding mobile phone brands in establishing and developing their business across Central & Eastern Europe. Our assistance included preparation of transfer pricing documentation, and related consultancy as to filing the transfer pricing report for the said period.
TECHNOGYM
Tax advisory services to Technogym Group, an Italian leader in fitness and home workout gym equipment. We advised on the Slovak VAT on various cross-border transactions, in particular various business and distribution models involving distributors and final customers in the EU and non-EU countries, triangulation schemes and other chain transactions.
THEDY & PARTNERS
Czech tax advisory regarding the tax obligations of a foreign entity with respect to its activities in the Czech Republic, namely on the obligations to register sales and the use of cash registers.
TOMÁŠ
Legal assistance to a Ukrainian subsidiary of a major CZ production and engineering company in the field of mining technology, in challenging the result of tax audit. Our legal assistance included preparing administrative and court claims challenging additional assessment of corporate profit tax liabilities. We successfully represented the client in the courts of both the 1st and 2nd instances, which resulted in annulment of a tax ruling of around EUR 90,000 and establishing new court practice regarding discounting of payables.
TP-LINK
Global tax advisory services to a Czech branch and subsidiary of TP-Link International Limited, a major Chinese supplier of computer networking products, including advice on immigration issues.
VEOLIA GROUP
We provide tax advisory services to Veolia Energia Slovensko, a. s., a member of Veolia Group, the world leader in the environmental services sector, regarding the taxation of expatriates and coordinating the expatriate payroll agenda in the CEE region.
VETFAMILY
Tax advisory to VetFamily, a global, leading service provider for independent veterinary practices, related to entering the Slovak market. We helped the client to create the optimal set-up for their local presence. During the project we resolved multiple tax issues regarding international employment.
VIATRIS
Legal and tax advisory services to Mylan, one of the world’s largest manufacturers of generic pharmaceuticals, and to its local CEE subsidiaries, concerning an Intercompany Service Agreement in relation to recharging services, including the related transfer pricing implications.
VICUS CAPITAL ADVISORS
Comprehensive advice on Czech corporate income tax, withholding tax, VAT and real estate related tax aspects provided to the Czech subsidiary that is investing in a real estate project in the Czech Republic. Preparation of a transfer pricing study for the Czech subsidiary.
YOLO
Complex legal assistance to a major foreign player in the field of broadcasting services, in setting up and launching its business in Ukraine. Our assistance covered the establishment of a legal presence in Ukraine, consultations on tax-related aspects of its business model, risk assessment of a lease agreement of premises for production, opening bank accounts, advising on ways of financing the company and supporting a loan from a non-resident, obtaining a work permit, a tax ID, and a visa for a non-resident manager, and change of the management of the company.
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