{"id":6031,"date":"2021-09-24T11:59:12","date_gmt":"2021-09-24T09:59:12","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6031"},"modified":"2021-09-30T09:42:49","modified_gmt":"2021-09-30T07:42:49","slug":"slovakia-the-rules-for-controlled-foreign-companies-will-also-apply-to-individuals","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/slovakia-the-rules-for-controlled-foreign-companies-will-also-apply-to-individuals\/","title":{"rendered":"Slovakia: The rules for Controlled Foreign Companies will also apply to individuals"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Effective from 1 January 2022, the Slovak legislation governing the rules for controlled foreign companies (CFC) was extended for individuals as well. This extension should lead to the taxation of CFC profit shares already at the moment of the potential entitlement of the taxpayer, not at the moment of their actual payment. The rules shall be applied in the personal income tax returns for taxation period 2022 for the first time.<\/p>\n","protected":false},"author":117,"featured_media":6032,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[32,8],"class_list":["post-6031","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=6031"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6031\/revisions"}],"predecessor-version":[{"id":6035,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6031\/revisions\/6035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6032"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}