Juraj Sandor | Sparring

Pozitívna zmena v zdaňovaní ESOPu na Slovensku od 1. januára 2024

Donedávna slovenská daňová legislatíva dostatočne nezohľadňovala existenciu inštitútu zamestnaneckých akcií alebo “Employee Stock Ownership Plan”, teda ESOPu. Nedostatočná úprava vo veľkej miere znemožňovala naplnenie potenciálu využívania ESOPu. Novela zákona č. 595/2003 Z.z. o dani z príjmov, by to ale mohla, od 1. januára 2024 zmeniť.

Privacy Overview

This website uses cookies to improve your browsing experience. From these cookies, cookies are stored in your browser, which are categorized as necessary, because they are necessary for the basic functions of the website to work. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to cancel these cookies. However, disabling some of these cookies may affect your browsing experience.

Necessary

Always Enabled

Necessary cookies are absolutely necessary for the website to function properly. These cookies anonymously ensure the basic functionality and security features of the website.

Cookie	Duration	Description
cookielawinfo-checkbox-advertisement	1 year	Set by the GDPR Cookie Consent plugin, this cookie is used to record the user consent for the cookies in the "Advertisement" category .
cookielawinfo-checkbox-analytics	1 year	Set by the GDPR Cookie Consent plugin, this cookie is used to record the user consent for the cookies in the "Analytics" category .
cookielawinfo-checkbox-functional	1 year	The cookie is set by the GDPR Cookie Consent plugin to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary	1 year	Set by the GDPR Cookie Consent plugin, this cookie is used to record the user consent for the cookies in the "Necessary" category .
cookielawinfo-checkbox-others	1 year	Set by the GDPR Cookie Consent plugin, this cookie is used to store the user consent for cookies in the category "Others".
cookielawinfo-checkbox-performance	1 year	Set by the GDPR Cookie Consent plugin, this cookie is used to store the user consent for cookies in the category "Performance".
CookieLawInfoConsent	1 year	Records the default button state of the corresponding category & the status of CCPA. It works only in coordination with the primary cookie.
elementor	never	This cookie is used by the website's WordPress theme. It allows the website owner to implement or change the website's content in real-time.
viewed_cookie_policy	1 year	The cookie is set by the GDPR Cookie Consent plugin to store whether or not the user has consented to the use of cookies. It does not store any personal data.

Functional

Functionality cookies help perform certain functions such as sharing website content on social media platforms, collecting feedback and other third-party functions.

Cookie	Duration	Description
_hjAbsoluteSessionInProgress	30 minutes	Hotjar sets this cookie to detect a user's first pageview session, which is a True/False flag set by the cookie.
pll_language	1 year	Polylang sets this cookie to remember the language the user selects when returning to the website and get the language information when unavailable in another way.

Performance

Analytics

Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information about metrics such as number of visitors, bounce rate, source of traffic, etc.

Cookie	Duration	Description
_ga	2 years	The _ga cookie, installed by Google Analytics, calculates visitor, session and campaign data and also keeps track of site usage for the site's analytics report. The cookie stores information anonymously and assigns a randomly generated number to recognize unique visitors.
_ga_1VZ3WXV702	2 years	This cookie is installed by Google Analytics.
_gcl_au	3 months	Google Tag Manager sets the cookie to experiment advertisement efficiency of websites using their services.
_hjFirstSeen	30 minutes	Hotjar sets this cookie to identify a new user’s first session. It stores the true/false value, indicating whether it was the first time Hotjar saw this user.
_hjRecordingEnabled	never	Hotjar sets this cookie when a Recording starts and is read when the recording module is initialized, to see if the user is already in a recording in a particular session.
_hjRecordingLastActivity	never	Hotjar sets this cookie when a user recording starts and when data is sent through the WebSocket.
_hjSession_*	30 minutes	Hotjar sets this cookie to ensure data from subsequent visits to the same site is attributed to the same user ID, which persists in the Hotjar User ID, which is unique to that site.
_hjSessionUser_*	1 year	Hotjar sets this cookie to ensure data from subsequent visits to the same site is attributed to the same user ID, which persists in the Hotjar User ID, which is unique to that site.
CONSENT	2 years	YouTube sets this cookie via embedded YouTube videos and registers anonymous statistical data.

Advertising cookies are used to deliver relevant advertisements and marketing campaigns to visitors. These cookies track visitors to the website and collect information to deliver personalized advertisements.

Cookie	Duration	Description
VISITOR_INFO1_LIVE	5 months 27 days	YouTube sets this cookie to measure bandwidth, determining whether the user gets the new or old player interface.
YSC	session	Youtube sets this cookie to track the views of embedded videos on Youtube pages.
yt-remote-connected-devices	never	YouTube sets this cookie to store the user's video preferences using embedded YouTube videos.
yt-remote-device-id	never	YouTube sets this cookie to store the user's video preferences using embedded YouTube videos.

Others

Other uncategorized cookies are those that are being analyzed and have not yet been assigned to any category.

Cookie	Duration	Description
_hjIncludedInSessionSample_3518152	2 minutes	Description is currently not available.
VISITOR_PRIVACY_METADATA	5 months 27 days	Description is currently not available.

Pozitívna zmena v zdaňovaní ESOPu na Slovensku od 1. januára 2024

Contact us

Your form was sent successfully