When an s.r.o. buys crypto, shares or options, it needs bookkeeping that records the trades correctly and a tax approach that holds up. A typical accounting firm often lacks experience with this. We prepare an accounting method for your accountant or run the whole bookkeeping.
| Rule | |
|---|---|
| Income tax rate | 10% on taxable income up to €100,000, 21% above that, 24% above €5,000,000 |
| Health contributions on profit | not paid |
| Crypto-assets on exchange | measured at fair value on the day of the exchange, determined from a chosen public market in the same way throughout the accounting period |
| Trading securities and derivatives | measured at fair value at the balance sheet date in the accounts |
| Tax loss | can be deducted in later years under statutory conditions |
| Minimum tax | payable even with a loss or low profit |
| Paying out profit | taxed at the shareholder as a dividend |
| Service | Price |
|---|---|
| Corporate return with finished financial statements | from €100 |
| Bookkeeping, financial statements and return after year end | €350 per year |
| Ongoing management with a quarterly overview | €90 per month |
| Full service with a tax advisor | from €250 (2% of the tax base of the relevant business, capped at €2,500) |
| Simplified s.r.o. formation | €450 |
| LEI / exchange registration | €100 each |
The accounting method and tax opinion are quoted after a consultation, based on the scope of trading.
Cases are anonymised.
At higher profits often yes, because of the 10% rate on income up to €100,000 and because a company pays no health contributions on profit. The comparison must include bookkeeping costs, the minimum tax and tax on paying out profit.
With the method and policies, yes. We prepare a procedure for the specific types of trades the company makes.
Yes, by sale or non-cash contribution. On the individual’s side, however, it is a sale, so timing and valuation need to be planned.
For trading securities yes, and many crypto exchanges require it too.
Yes. These are often companies investing spare cash whose bookkeeping was not set up for it.
Sources: Act No. 595/2003 Coll. on Income Tax, Act No. 431/2002 Coll. on Accounting, § 27(13), and the Slovak Financial Administration’s practical guidance on income from the sale of crypto-assets for entrepreneurs.
Tell us what the company trades, through whom and who keeps the books. We will tell you what needs setting up and what it will cost.
We reply within 24 hours. Payment in EUR, USDC or BTC.