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Assumption of Guarantees & Warranties
A contractual commitment under § 269(2) of the Commercial Code — we assume the financial risk of your business relationships as a reliable partner.
Est. 2026 · Intelligent Financial Solutions
The guarantee that opens the door to new business opportunities.
We assume guarantees and warranties for entrepreneurs. We structure financial risk so you can grow without compromise — in line with the Commercial Code and the Income Tax Act.
§ 269
Commercial Code
§ 303
Suretyship
§ 313
Bank Guarantee
§ 19
Income Tax Act
In compliance with
Commercial CodeCivil CodeTax Procedure CodeIncome Tax Act § 19CJEU Case LawConstitutional Court of SRCommercial CodeCivil CodeTax Procedure CodeIncome Tax Act § 19CJEU Case LawConstitutional Court of SR
Services
Four forms of guarantee, one reliable partner
From innominate contracts to bank guarantees — we select the legal instrument that best protects your business interest.
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Suretyship
The classic statutory form of guarantee under § 303 et seq. of the Commercial Code. Paid suretyship as a tax-deductible expense under § 19(2)(r) of the Income Tax Act.
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Bank Guarantee
Structuring and intermediation of bank guarantees under § 313 et seq. of the Commercial Code — security for both sides of the transaction.
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Insurance Solutions
Liability and financial loss insurance. Premiums as a tax-deductible expense under § 19(2)(l) of the Income Tax Act.
Our Approach
Economic substance over formalism.
We follow the ruling of the Constitutional Court of the Slovak Republic: it is not the role of tax authorities to examine the validity of legal acts of taxpayers. Every transaction must have a real economic reason.
In case of doubt, public authorities are obliged to proceed more leniently.
Substance
01Every expense must relate to generating, securing, and maintaining taxable income.
Evidence
02The taxpayer must be able to prove that the expense actually arose and has a real economic basis.
Bookkeeping
03A demonstrable expense must be properly recorded in accordance with § 19 of the Income Tax Act.
Process
Four steps to a secure transaction
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Analysis
We assess your business relationship, the risks, and the legal basis for the proposed commitment.
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Structure
We design the optimal form — innominate contract, suretyship, bank guarantee, or insurance.
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Contract
We prepare the contractual documentation with all formalities and a sound economic rationale.
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Execution
We accompany you throughout the entire term of the commitment — from signing to settlement.
Legal Basis
Primacy of EU law and general prevention.
We act in accordance with § 415 of the Civil Code — preventing the occurrence of damage. We respect the case law of the Court of Justice of the EU and the Constitutional Court of the Slovak Republic.
- § 2(i) Income Tax Act — definition of a tax expense
- § 19(2)(l) Income Tax Act — insurance premiums as an expense
- § 19(2)(r) Income Tax Act — paid suretyship
- § 21(1)(j) Income Tax Act — deductibility limits
- § 269(2) Commercial Code — innominate contract
- § 303–322 Commercial Code — suretyship and guarantee
Contact
Let's start working together
Send us a brief description of your project. We will get back to you within 24 hours with a consultation proposal and a suitable form of guarantee.
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E-mail
info@corpolisbusiness.eu
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Headquarters
Corpolis Business LP · Bratislava
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Consultations
Monday — Friday · 9:00 — 18:00