{"id":3099,"date":"2023-07-14T17:03:24","date_gmt":"2023-07-14T15:03:24","guid":{"rendered":"https:\/\/taxadvisory.sk\/?p=3099"},"modified":"2023-07-14T17:03:24","modified_gmt":"2023-07-14T15:03:24","slug":"abolition-of-the-rules-on-taxation-of-the-profit-reported-by-a-foreign-controlled-company-at-natural-persons","status":"publish","type":"post","link":"https:\/\/taxadvisory.sk\/en\/2023\/07\/14\/abolition-of-the-rules-on-taxation-of-the-profit-reported-by-a-foreign-controlled-company-at-natural-persons\/","title":{"rendered":"Abolition of the rules on taxation of the profit reported by a foreign controlled company at natural persons"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:0%;--awb-padding-right:15%;--awb-padding-bottom:0%;--awb-padding-left:15%;--awb-bg-blend:overlay;--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><div>\n<div>\n<p>Effective 1 August 2023, the taxation of the economic result reported by a foreign controlled company (the so-called CFC rules) at natural persons was abolished.<\/p>\n<p>Those who have already managed to assign the economic result of the controlled foreign company to tax, for this reason have an overpayment of tax.<\/p>\n<\/div>\n<div><\/div>\n<\/div>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3101,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[54],"tags":[],"class_list":["post-3099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3099","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=3099"}],"version-history":[{"count":3,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3099\/revisions"}],"predecessor-version":[{"id":3107,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/posts\/3099\/revisions\/3107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media\/3101"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=3099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/categories?post=3099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/tags?post=3099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}