Die steuerliche Verlustverrechnung in der Slowakei

In the Slovak Republic the loss of the past year of assessment may, in some cases and with some limitations, be deducted from a company's taxable income. Michael Mutz and Zuzana Barcajova take a stance on the conditions and limitations. In doing so, they pay special attention to the opportunities of taxation planning. Some peculiarities of companies in the Slovak Republic are also pointed out.