Blockchain and crypto-assets
Blockchain, crypto-assets and tokenisation are among the areas where the law long lagged behind technology — and where a single European framework, MiCA, now applies. We will guide you through the regulation, licensing, taxes and risks so that your project stands on firm foundations. In Slovakia, in Czechia and cross-border.
Regulation and licensing (MiCA)
The crypto-asset market is no longer a legal grey zone. The EU Markets in Crypto-Assets Regulation (MiCA) is fully effective and crypto-asset service providers (CASP) need a licence — in Slovakia it is granted by Národná banka Slovenska. We will assess whether your activity is subject to MiCA, prepare you for the licensing procedure and set up compliance.
CASP licence and passporting
A CASP licence obtained in one EU country allows services to be provided throughout the Union without further national authorisations. The transitional (grandfathering) period for existing providers ended in 2026 — licensing is therefore now a necessity, not a choice.
Stablecoins (ART / EMT)
For asset-referenced tokens and e-money tokens, special rules apply, including conditions for issuance and reserve backing. We will assess which category your token falls into and what that means for your obligations.
Tokenisation, ICO and token design
The tokenisation of assets, public token offerings (ICO/IEO) and the design of the token itself have fundamental legal, tax and jurisdictional consequences. We will design a structure that stands up before the regulator and the investor.
Types of tokens
By function we distinguish in particular currency, utility, equity and security tokens — each with different obligations. Security and asset-referenced tokens often come close to securities or to the MiCA categories, which changes the rules of the game.
Whitepaper and offering
For a crypto-asset offering, MiCA requires a whitepaper with prescribed content and notification to the competent authority. We will prepare the documentation and the corporate structure, including an analysis of the tax impacts of issuance and distribution.
Crypto-assets in business and taxes
Accepting crypto-assets in the ordinary running of a company, holding them or exchanging them has accounting and tax consequences that changed as of 2026. We will prepare legal-tax opinions and internal directives.
Taxation of crypto-assets (2026)
The rules for taxing income from crypto-assets in Slovakia have tightened as of 2026, and automatic cross-border reporting under the DAC8 directive has been added. We will assess the specific impact on your situation and set up the documentation so that you avoid surprises during an audit.
Internal directives and records
We help companies set up internal rules for working with crypto-assets — from transaction records through valuation to the fulfilment of AML obligations.
Mining and operation
Cryptocurrency mining and the operation of blockchain infrastructure bring specific tax, energy and regulatory questions. We will advise how to set them up correctly from the start.
Let us take responsibility for your decisions in life and business.