Based on the proposed changes, tax advisors may be natural persons, legal persons and now also foreign natural persons (after fulfilling requirements stated by the Act).
In addition, tax advisors working for a legal person must be entitled to at least 75% share of the basic capital or voting power in order to register the legal person with the Chamber of Tax advisors.
The content of this article is intended to provide a general guide to the subject matter. It is therefore not a substitute for specialist advice.
For further information contact Ruth Clamp, Arthur Andersen Bratislava on tel: +42 7 5340 545, fax: 42 7 5340 542 or e:mail directly to ruth.a.clamp@ArthurAndersen.com or enter text search 'Arthur Andersen' and 'Business Monitor'.
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17 December 1996