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.

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 […]

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 […]

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