Is the exercise of a lien on shares (im)possible?
Prepared by AmCham member: bnt attorneysat-law
Since 1 October 2012, shareholders in limited liability companies have had a new obligation. Slovak natural and legal persons must file a consent form from the tax administrator when registering transfers of majority shares with the Company Register. Consent can only be obtained by persons with no tax arrears. This is meant to prevent excessive VAT deductions and improve payment discipline on the part of Slovak natural and legal persons. The duty does not apply to foreign persons.
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