BDR, spol. s r.o. is an audit and consultancy company with 25 years of experience.  It has it offices in the capital of Slovak Republic – Bratislava, as well as in Banska Bystrica /middle Slovakia/.

We offer high quality professional services in the following areas:

  • AUDIT
  • TAX ADVICE
  • CUSTOMS CONSULTANCY
  • ACCOUNTING, PAYROLL SERVICES
  • LEGAL SERVICES
  • TRANSACTION ADVISORY SERVICES
  • CORPORATE AND FINANCIAL CONSULTING
  • INTERNAL AUDIT SERVICES
  • TRANSFER PRICING

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2018 June

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It ranks among the twenty largest audit companies in Slovakia. BDR is also an independent member of the international audit firm Moore Stephens International Limited, which is one of the world’s largest auditing and advisory networks, with 292 independent companies in 626 locations, and more than 26,000 employees in 103 countries spread across the globe.

Thanks to the global presence – BDR  can help you solve any problems not only in Slovakia but also abroad.

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Technical appreciation and repairs made by the Lessee and non-monetary income of the Lessor from the perspective of the Slovak legislation

For the purposes of the Income Tax Act, the technical appreciation of tangible assets and intangible assets means expenditure on completed superstructures, additional structures and construction adjustments, reconstruction and upgrades, increasing the value of 1 700 EUR in total for individual tangible and intangible assets for a tax period. Since 1st January of 2015, the…