Past event: Consolidation 2026 - Impacts on companies and employees

The third consolidation package introduces major legislative changes related to the consolidation of public finances. At our business breakfast, we discussed how tax burdens for legal entities and natural persons are changing, what impact the new rules have on wages, and what adjustments in transfer pricing mean.

Topics we covered

• Transfer pricing and VAT
  How the Court of Justice ruling in the Arcomet case (C-726/23) changes the perspective on TP adjustments and the established VAT assessment system
• Payroll impacts of consolidation
  Changes in social contribution obligations, employee tax burden, non-taxable allowances, and income compensation during an employee’s temporary sick leave
• Tax changes for 2026
  Updates in corporate and personal income tax, VAT increase on selected food items, restrictions on VAT deductions for vehicles, and the general tax amnesty

Speakers

• Ulrika Gajdošová – Tax Manager
• Vladimíra Theiszová – Senior Payroll Accountant
• Ivana Bošková – Senior Tax Manager

Prepare for the changes in advance

We can help you prepare for the changes that will affect your business and payroll processes. Reach out to us via contacts below.