Withholding tax on cash and in-kind benefits in Slovakia. April 2015
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1 Withholding tax on cash and in-kind benefits in Slovakia April 2015
2 Introduction As of 1 January 2015, benefits provided to healthcare providers, their employees or medical staff ( HCP / HCO ) by a pharmaceutical company ( Pharma Co. ) should be subject to withholding tax ( WHT ) Collection of WHT for (i) cash and (ii) in-kind benefits: In the case of cash benefits, Pharma Co. applies WHT, i.e. pays 19% WHT to the tax authority In the case of in-kind benefits, HCOs / HCPs tax themselves by means of so-called self-withholding at 19% Page 2
3 Income subject to WHT Application of WHT required on any income / benefit provided to HCO / HCP by Pharma Co. with exception of: cash and in-kind benefits provided to HCO / HCP in respect of clinical trials in-kind benefits provided to HCP as part of continuation training, while food, accommodation and transport should be taxable events even if provided as a part of continuation training Application of WHT required even if benefits are provided to HCO / HCP by Pharma Co. indirectly, i.e. through a third party Page 3
4 Collection and payment of withholding tax Cash benefits HCO / HCP TAX AUTHORITY 81 EUR Cash benefit after taxation 19 EUR Payment of WHT 100 EUR Cash benefit before taxation Reporting obligation on a monthly basis PHARMA CO. Page 4
5 Collection and payment of withholding tax Cash benefits Provision of cash benefit by Pharma Co. on 14 January Reporting of the amount withheld by Pharma Co. by 15 February 1 Jan 1 Feb 1 Mar 1 Apr 1 May Remittance of WHT by Pharma Co. by 15 February Page 5
6 Collection and payment of withholding tax In-kind benefits 19 EUR Self-withholding payment of WHT on a quarterly basis TAX AUTHORITY HCO / HCP Reporting obligation on a quarterly basis Reporting obligation on a quarterly basis 100 EUR Value of in-kind benefit PHARMA CO. Reporting obligation on a quarterly basis Page 6
7 Collection and payment of withholding tax In-kind benefits Provision of in-kind benefit by Pharma Co. on 14 January Confirmation on in-kind benefit to HCP / HCO by Pharma Co. by 15 April Reporting of the amount withheld by HCP / HCO by 30 April 1 Jan 1 Feb 1 Mar 1 Apr 1 May Reporting of in-kind benefit to TA by Pharma Co. by 15 April Remittance of WHT by HCP / HCO by 30 April Page 7
8 Implications for pharmaceutical companies Major implications for pharmaceutical companies Identification of income subject to WHT Set-up of administrative processes for tax withholding issuance of confirmations reporting to the tax authority Sanction interest at 15% p.a. / penalties up to EUR 3,000 may be imposed if obligations of pharmaceutical companies are not fulfilled Page 8
9 Please note that our advice is based on the current legislation and its prevailing interpretations, both of which may change in the future. We therefore recommend that the conclusions be re-confirmed if there is a time delay between provision of the advice and its implementation. In accordance with our usual policy, our advice is intended solely for the purposes of your company and it may not be relied upon by any other person. Page 9
10 Contact details Richard Panek Executive Director Tel.: richard.panek@sk.ey.com Tomáš Nagy Manager Tel.: tomas.nagy@sk.ey.com Peter Feiler Manager Tel.: peter.feiler@sk.ey.com Stanislava Kocková Manager Tel.: stanislava.kockova@sk.ey.com Page 10
11 EY Assurance Tax Transactions Advisory About EY EY is a global leader in assurance, tax, transaction and advisory services. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities. EY refers to the global organization and may refer to one or more of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. For more information about our organization, please visit ey.com EYGM Limited. All Rights Reserved. ey.com/sk
Withholding tax on cash and in-kind benefits in Slovakia. April 2015
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