Establishing a small investment fund in Slovakia is not difficult. However, it has several pitfalls, the biggest of which we briefly described in an article for Hospodárske noviny. Whether it is illogical restriction on the issuance of investment shares in the SICAV fund, unclear and burdensome rules for accounting for small investment funds, or the obligation to annually revalue certain investments using the income method with tax implications, all such restrictions force even the few founders to go abroad or establish Slovak structures on the verge of legality. Among other things, our membership in the working group at the Ministry of Finance of the Slovak Republic has been trying for a long time to make at least a small contribution to making Slovak fund regulation a little more flexible.
You can learn more about the establishment and operation of small investment funds at our online webinar available here – https://www.carpathianag.sk/produkt/ako-zalozit-a-prevadzkovat-maly-investicny-fond/ .
You can read the whole interview in PDF below.
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