Services
Tax optimization
Paying taxes is an obligation, but paying more than necessary is a sign of inefficient company management. Tax optimization is not about searching for loopholes on the edge of the law – it is a highly professional planning process that utilizes legitimate tools to reduce tax liability and improve cash flow.
At Lukáčik & Partners, we approach optimization like a game of chess. Under the leadership of a licensed tax advisor (SKDP) with 17 years of experience, we analyze your processes and seek solutions that are in full compliance with legislation while simultaneously maximizing your profit.
What is tax optimization and how does it differ from tax evasion?
It is crucial to understand the difference. While tax evasion is the illegal reduction of tax, tax optimization is the utilization of legal options, reliefs, and alternative procedures that the state offers to entrepreneurs.
Why start with optimization today?
– Reduction of the effective tax rate: Utilizing deductions that your competition might be overlooking.
– Better investment planning: Correct timing of asset purchases.
– Elimination of risks: You avoid mistakes that attract the attention of tax audits.
– Strategic remuneration: Setting the ratio of wages, dividends, and benefits.
How to optimize taxes: LLC (s.r.o.) vs. Sole Proprietorship (živnosť)
Tax optimization for an LLC (s.r.o.)
For legal entities, tax and accounting advisory that looks at the company as a whole is crucial.
– Combination of multiple business forms: Holding structures and subsidiaries.
– Utilization of valuation allowances: Correct creation of provisions and the write-off of receivables.
– Transfer pricing: Setting market prices between related parties so that they are defensible before the tax administrator.
– Employee benefits: Utilizing exempt income (e.g., recreation allowances, education).
Tax optimization for sole proprietorships (SZČO)
Natural persons often have simpler, yet no less effective options:
– Flat-rate vs. actual expenses: An analysis of when it is beneficial to switch to tax records.
– Non-taxable parts of the tax base: For the taxpayer, for a spouse, or the third pillar (supplementary pension saving).
– Child tax bonus: Correct application of claims.
– Our tip: Do not wait until March. Real tax optimization happens throughout the entire year. If you invest in assets in December, you can apply the full annual depreciation, which immediately reduces your tax base for that year.
Advanced tools for demanding entrepreneurs
In 2026, more and more companies are focusing on technological progress. The state supports these activities through specific reliefs that we can administer for you.
– Super-deduction for research and development (R&D): The possibility to deduct innovation costs from the tax base a second time.
– Patent Box: A reduction of income tax derived from the licensing of your own intellectual property (software, patents).
– Digital transformation of finance: We use AI to analyze your costs, thereby identifying duplicities and inefficient expenses that increase your tax base.
FAQ
Is tax optimization safe during an audit?
Yes, provided it is backed by an expert opinion and proper documentation. As licensed advisors, we prepare a set of arguments and evidence for our clients that clearly demonstrates the economic rationale of your operations in the event of an audit.
When is it worth switching from a sole proprietorship to an LLC (s.r.o.) for tax purposes?
There is no universal threshold, but it is typically at a turnover exceeding €40,000 – €50,000 per year, when the social security contributions and taxes of a sole trader begin to outweigh the costs of managing an LLC and its tax opportunities.
How can I optimize taxes if I work online for foreign clients?
This is where international taxation comes into play. We handle double taxation treaties and the determination of tax residency to ensure you do not pay taxes in two countries unnecessarily.
What are tax-increasing and tax-deductible items?
When calculating tax from the result of operations (profit), we must “add back” certain expenses (tax-increasing items, e.g., representation costs), while other items can be deducted (tax-deductible items). Our goal is to maximize the deductible ones.
In case you are interested in our services, do not hesitate to contact us
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