RUŽIČKA AND PARTNERS

By RUŽIÄŒKA AND PARTNERS Act No. 201/2022 Coll. on Construction, which was supposed to replace the old Building Act No. 50/1976 Coll. on Spatial Planning and Building Regulations in the Field of Construction, has not yet even entered into force and is already being repealed by the National Council of the Slovak Republic. The submitter […]

Employers and payroll accountants, beware! The amount of basic compensation for the use of road motor vehicles during business trips will increase again from March 1, 2025.   By Martina Poliačiková , RUŽIÄŒKA AND PARTNERS. Employers and payroll accountants beware! From 1 March 2025, the amount of the basic compensation for the use of road motor vehicles on business […]

How to implement basic management principles in small businesses. Written by: Ružička and Partners Corporate governance, known as governance, is often seen as something that belongs to the world of large corporations. Governance is the last letter in the acronym ESG. Most of us have already encountered the topic of corporate sustainability. However, many entrepreneurs […]

A modern approach to corporate governance.   Ružička and Partners. The often underestimated third pillar of sustainable business should be an important part of small and medium-sized businesses as well. How to do it without unnecessary costs? Governance (G) is an often overlooked pillar of ESG standards. While environmental (E) and social (S) aspects are generally […]

Practical instructions on how to effectively complete ESG questionnaires.   By Ružička and Partners. If you haven’t yet encountered a request from your business partners for information about the long-term sustainability of your business, you will soon. More and more entrepreneurs, and not just large corporations, are now emphasizing sustainability and social responsibility. If they themselves […]

Part 7 By RUŽIÄŒKA AND PARTNERS   Let’s be positive at least once in seven years Since 2018, we have been publishing an annual summary of changes in public procurement rules and the system of review procedures according to the Slovak Public Procurement Act. The year 2023 was extraordinary, as for the first time since the adoption […]

Where to look for ESG principles in everyday functioning?   Written by Nadia RoÅ¡tek, Partner, RUŽIÄŒKA AND PARTNERS    An amendment to the Accounting Act effective from June 1, 2024 introduced into the legal order of the Slovak Republic Directive (EU) 2022/2464 of the European Parliament and of the Council on the reporting of information on the […]

Step by step to effective ESG reporting.   Written by Nadia RoÅ¡tek, RUŽIÄŒKA AND PARTNERS Implementing ESG and creating a sustainability report can be a time-consuming and technically demanding process, especially when setting up an appropriate strategy and during the first assessment. The basic and first step is to identify which aspects of sustainability are key in […]

Why it is important to act now? by Naďa RoÅ¡tek, RUŽIÄŒKA AND PARTNERS Key Techniques to Help You Achieve Long-Term Success Through ESG In today’s world, businesses face growing pressure to address climate change, social challenges, and the need for transparency. The concept of ESG—Environmental, Social, and Governance factors—has become crucial for any company aiming […]

An amendment to the Labor Code entered into force on August 1 of this year, which allows employees of subcontractors in the construction industry , provided they meet the legal conditions, to request payment of wages not only directly from their employer, but also from a natural person or legal entity that is a contractor of construction works […]

The amendment to the Act on Compulsory Contractual Insurance introduces EU legislation into the Slovak legal order, which brings several changes in the field of PZP. Among other things, according to the new “motor vehicles” that are obliged to have closed PZP are also independent non-track vehicles with their own mechanical drive with the greatest […]

On July 15, 2024, the law on certain measures to improve the security situation in the Slovak Republic, which is also referred to in the public space as “lex assassination “, will come into force , although its wording seems to have no potential to effectively prevent attacks on public officials, rather to solve their consequences or […]

Despite the previous veto of the President of the Slovak Republic, the National Council of the Slovak Republic approved a new law on extraordinary measures for strategic investments and for the construction of the trans-European transport network. As part of her veto of the bill, the President of the Slovak Republic very rightly objected, among […]

The new law brings increased consumer protection in the online world from July 1. Online shopping is a common part of the lives of many Slovaks today. The growing popularity of e-commerce also brings with it the need to strengthen the protection of consumer rights in the digital sphere. The new law on consumer protection […]

If your business is retail, or if you regularly engage with consumers, then these changes apply to you as well. As of 1 July 2024, it will be necessary to update your Complaints Procedure (GTC) and General Terms and Conditions (GTC) and modify other processes you have set up in relation to the sale of goods and […]

The Ministry of Labour, Social Affairs and Family of the Slovak Republic has issued a new Decree increasing the amounts of basic compensation for the use of road motor vehicles during business trips after 10 months. With effect from 01.05.2024, the amount of basic compensation for each 1 km of driving for: (a) two-wheelers and […]

The Ministry of Finance of the Slovak Republic submitted to the MPK a draft law on certain obligations and authorizations in the field of crypto-assets . This bill is intended to implement Regulation no. 2023/1114 on crypto-asset markets (the ” MiCA Regulation “), which represents Europe’s first comprehensive harmonized framework for crypto-asset markets. Although the […]

As of 1 April, an amendment to the laws on administrative fees and court fees has been effective, the aim of which is to valorize the rates of collected fees. Since 1 February, an amendment to the Income Tax Act has been in force, which focused mainly on increasing the tax rate on profit shares […]

A new law on consumer protection, which is supposed to modernize the legislation and harmonize it with several EU directives, is headed for its second reading in the parliament. In recent days, the government draft law ( print 53 ) passed the first reading. This proposal will achieve the transposition of several directives related to consumer protection, which, however, […]

For several days now, “serious” information has been circulating in Slovakia that Marian Kočner, who was legally convicted, had a problem with the amount of flour, i.e. the thickness of the pancakes served in the prison, which happened to be prepared by another, well-known to the public, who was legally convicted – Mikuláš ÄŒernák. Does […]

Procurement Law – No Amendments in 2023 Since 2018, we have been publishing an annual update on amendments to the public procurement rules and system of remedies under Slovak procurement law. The appetite for changes to the procurement rules seems insatiable so there are now more than 20 amendments to the law, which was passed […]

On Friday, September 15, 2023 from 06:00 a.m. the emergency situation in connection with the disease COVID-19 ceased to apply. One of the most current topics, which the media, politicians and the general public are intensively focusing on these days, are illegal migrants and the issuance of a kind of “paperwork” that allows a third-country national to […]

Employers and payroll Accountants beware! From July 1, the amount of the basic compensation for the use of road motor vehicles for business trips will increase again. On June 27, the Ministry of Labour, Social Affairs and Family of the Slovak Republic issued a new Measure no. 247 Coll., which after 3 months again increases […]

Has your company been registered originally in the Commercial Register of District Court Bratislava I or District Court KoÅ¡ice I? If so, you have most likely received a message in your data mailbox informing you of the change of the respective register court. We want to remind you and add that starting 01. 06. 2023, your contracts, business letters, orders, […]

After last year’s successful boost to the economy in the form of a massive investment by Volvo in eastern Slovakia, we had another opportunity to assist the Slovak Economy Ministry in securing another significant investment. This time, it was the German Winkelmann Group – a leader in metal forming technologies for a wide range of […]

Employers of insufficient professions in transport, beware! For the year 2023, the government approved the possibility to grant foreigners from selected third countries the so-called national visa, namely for bus and truck drivers, on the basis of which employers can more easily fill the shortage of labor in transport. You can learn more in Martina Poliačikova’s article here.

The European Union adopted further restrictive measures against the Russian Federation. Ján Azud and Matej Å kultéty explain what the tenth package of sanctions contains. The latest package of anti-Russian sanctions, issued on the occasion of the first year since the outbreak of the armed conflict, introduces new restrictive measures in response to Russia’s continued actions […]

Starting from March 1st, a new law on the screening of foreign investments has taken effect, focusing primarily on the country’s security and protection of critical infrastructure. The state may prohibit investments and impose fines in the millions. In addition to the existing sanctions concerning business transactions with companies from Russia and Belarus, this is […]

On February 25, the European Union adopted further restrictive measures against the Russian Federation. Ján Azud and Matej Å kultéty explain what the tenth package of sanctions contains. The latest package of anti-Russian sanctions, issued on the occasion of the first year since the outbreak of the armed conflict, introduces new restrictive measures in response to Russia’s […]

On 7 December 2022, the Slovak National Council passed a new act to amend and expand the provisions of the Labour Code. The recent amendment was published on 4 January 2023 in the Collection of Acts as Act No. 1/2023 Z. z. and comes into effect on 1 June 2023. This piece of legislation changes some provisions of […]

The fifth amendment to the Labour Code passed in 2022 (in the form of Act No. 350/2022 Coll. adopted by the Slovak National Council on 4 October 2022) has been so far the most extensive amendment this year. It comes into effect on 1 November 2022 and introduces several changes and new obligations for employers. […]