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.
EU-US Data Privacy Framework: A New Adequacy Decision Ensuring Safe and Trusted Data Flows
In 2020 the US-EU Privacy Shield was invalidated raising the question of how US based companies can process the data of European citizens. This month the European Commission took a significant step in clarifying a new mechanism to ensure the safety and trustworthiness of data flows between the European Union and the United States. With the adoption of its adequacy decision for the EU-US Data Privacy Framework, the Commission confirms that the US provides an adequate level of data protection comparable to that of the EU. We discuss in this article what this means in practice for both European and US businesses.
Changes in Cryptocurrency Taxation in Slovakia: Embracing a Crypto-Friendly Future
The changes, set to take effect from January 1, 2024, are aimed at not only encouraging higher adoption rates and everyday use of cryptocurrencies but also improving tax collection.
Sparring Assists Vision Ventures in their Investment into Culture Board
A great workplace culture is a vital component of any successful company. With the rise of remote work and changing employee expectations, the need for a positive work environment has become increasingly important. Our team was pleased to recently support the investment into Culture Board, that is helping companies improve their workplace culture and employee engagement.
What are the Benefits of Real-World Asset Tokenization (RWA) for Founders?
Real-world asset (RWA) tokenization is creating a powerful bridge between the worlds of traditional finance and cryptocurrency, unlocking numerous opportunities for investors. Tokenization makes it possible to represent real-world assets on the blockchain, allowing them to be traded more easily on crypto exchanges. In this article, Gabriela Hornáčková, Crypto Legal Mind at Sparring discusses the utility […]
Sparring’s Legal Startup Lab: Empowering the Next Generation of Technology Lawyers in Czech Republic and Slovakia
We are thrilled to have kicked off our Legal Startup Lab course with 25 enthusiastic students from all law schools in the Czech Republic and Slovakia. Our goal is to build a thriving ecosystem for startups in the region. To do this, we believe that education and support for budding technology lawyers is crucial. Last […]
What Should Crypto Projects Consider to Comply with the New Regulations in the British Virgin Islands?
Ask anybody who knows the real deal about the crypto business, and they would know of certain places regarded as so-to-speak “safe spaces” for crypto projects and crypto-related businesses. In this article, Gabriela Hornáčková, Crypto Legal Mind at Sparring, discusses the benefits of setting up a business in the British Virgin Islands (the BVI) and […]
Bad Leaver in the context of a startup’s pre-seed investment round
The Bad Leaver mechanism (as well as the Good Leaver mechanism) forms an important part of the agreement between startup’s shareholders. The basic idea is that it should preemptively protect the value of the company from undesirable behaviour by its shareholders. The Bad Leaver mechanism can be encountered for the first time in the life […]
Good Leaver in the context of a startup’s pre-seed investment round
The Good Leaver mechanism forms an important part of the agreement between startup’s shareholders. The basic idea is that it should be a well-balanced instrument and it should protect the company, the founders, and last but not least, the investment of the investors themselves. The Good Leaver mechanism can be encountered for the first time […]
MiCA: The first European-level regulation of crypto-assets is on the table
The upcoming regulation of the crypto world is a topic that has been discussed frequently over the last years. However, it was not exactly clear what this regulation would look like, whom it would concern and to what extent. These questions have now been answered, as the finalized MiCA text was approved by the European […]
