At the Methodical Days of the Slovak Chamber of Tax Advisors, held on 9–10 December 2024 in Zvolen, we had the opportunity to give a presentation on the topic of non-cash contributions and transfer pricing.
The discussion focused mainly on the question of whether non-cash contributions fall under the transfer pricing rules pursuant to the Slovak Income Tax Act.
A panel discussion with representatives of the Ministry of Finance of the Slovak Republic, the Financial Administration, lawyers, and tax advisors created space for professional arguments and the exchange of experience. It also highlighted the need for methodological guidance that would bring more legal certainty for companies in reorganisations and asset contributions to corporations.
The issue of non-cash contributions thus remains one of the key challenges of tax legislation in practice.