Imagine a situation where you have worked hard to make a name for yourself, developed your unique design and “invested millions” to build a business. After some time, your hard work finally starts to pay off; the business is growing and becoming more and more recognizable in the marketplace. What could go wrong? Overnight, the same products in which you invested all your time and money appear on the market and in horror, you realize you have been a victim of intellectual property theft.

The good news is that in most cases such outcomes and time-consuming infringement lawsuits can be…

Combining security laws that have been around since forever and the decentralised technology of the 21st century could be the winning combination leaving an important impact on the current financial markets. STOs (security token offerings) are projected to present a $10 trillion market by 2020. They are believed to be the new IPOs, the future. But is the potential of STOs really as big as it seems at first glance?

ICOs, the innovative method of raising funds that shook financial markets in 2017 unfortunately also enabled scammers to disappear with the raised money in their pockets, leaving unfinished projects and…

In the previous article (Collapse of the ICO market: Which way forward?) we looked at how the cryptocurrencies market, which reached unprecedented peaks in 2017, turned steeply down in 2018 and left behind »ashes« of very promising projects.

However, by entering a new year, it seems that the breakdown of what has always been a relatively small market (the total market capitalization of all cryptocurrencies totals approximately $ 144 billion, which is significantly less than the capitalization of the shares of each of the individual technology giants — Apple, Google or Facebook) is in fact just a pre-shock, which is…

Being awarded the title Best Christmas Market this year, Tallinn seems like a pretty appealing destination to visit during the holiday season. Nevertheless, for start-ups and other establishing and expanding businesses, visiting Estonia’s capital and making it your place of business should be considered a good idea always. Tallinn, an IT/tech hub already referred to as Europe’s Silicon Valley, offers one of the liveliest start-up communities (see, for example, Lift99 ecosystem). It is, therefore, no wonder groundbreaking companies such as Skype, Transferwise and Taxify were all founded there.

Why Estonia?

Why Slovenia?

When considering relocating or expanding your business in Europe, Slovenia should be considered as one of the most appealing options. Even though it is a small country, squeezed between Italy, Austria, Hungary and Croatia, it is becoming more and more recognized due to high quality of life, skilled workforce, stable business environment and reliable legal system.

The key advantage that attracts foreign investors and business to Slovenia is its strategic logistical position at the heart of Central Europe, which makes it the gateway to different regional markets, mainly Austria, Germany, Italy, Hungary and Western Balkans. It is located…

Ivo Grlica, LL.M. (Vienna)*

The end of last year has undoubtedly served with unusually diverse and interesting events in the field of cryptocurrencies. As the latest fad, the blockchain technology regularly filled the covers of newspapers; the general public’s view expanded beyond Bitcoin (as the most known cryptocurrency), and reached other cryptocurrencies such as Ethereum or Ripple.

The new technology promised to radically shake the way business is done, as well as our everyday life — similarly to what the Internet had done two decades ago.

The model of Initial Coin Offering or ICO enabled a simple and global way…

Tako kot mnoge druge stvari v svetu blockchain tehnologij tudi ugotovitve glede potencialne (ne)obdavčljivosti dobičkov, ustvarjenih s trgovanjem s kriptovalutami za svoj račun (predstavljene v I. delu tega prispevka), odpirajo zanimiva pravna in etična vprašanja, in sicer tako z vidika varstva ustavnosti in zakonitosti, kot tudi z vidika državljanske zrelosti.

Splošno znano je, da so posamezne kriptovalute zgolj lani pridobile na vrednosti več kot 5000%. V tako ugodnih pogojih le redki, ki so bili prisotni na trgu, niso ustvarili dobičkov, tudi če sicer nimajo veliko znanja o investiranju ali trgovanju (v smislu reka “plima dvigne vse ladje”). …

V slovenski kripto skupnosti se v zadnjem času vse pogosteje pojavljajo vprašanja v zvezi z davčno obravnavo dobičkov, ki jih posameznik (fizična oseba) ustvari s trgovanjem s kriptovalutami preko spletnih borz.

Davčna obravnava takšnih dobičkov zaenkrat še vedno ostaja nedorečena. Tudi FURS na to temo še ni podal celovitih pojasnil — mnenja o poslovanju s kriptovalutami, izdana lani, se namreč primarno ukvarjajo z drugimi perečimi davčnimi vprašanji (obravnava prodaje kriptografskih žetonov (ICO) z vidika DDV, obdavčitev rudarjenja, itd.), zaradi česar menim, da problematika obdavčitve posameznikov še ni bila celovito razjasnjena. …