Compute the tax on your structure.

Your company structures as living maps, and what a situation costs, computed by rules written from the law’s own sentences. Tell the agent what happened: it builds the map, picks the law, computes, and lists everything it assumed.

Enter see it work

The structure

A personSK · person

Hron s.r.o.SK · company

100 %

The situationthe law on 30 June 2026

A dividend to the Slovak owner

§ 43 ods. 1 písm. a)595/2003 Z. z.

a) 7 % z príjmov podľa odseku 3 písm. r) a s) okrem príjmov zdaňovaných podľa písmena c),

Tax is withheld at 7 % on income under paragraph 3 (r) and (s), profit shares paid to individuals, except income taxed under letter (c).

§ 43 ods. 3 písm. r)appliesA profit share paid to a person is taxed by withholding.
§ 43 ods. 4appliesThe base is the income alone.
§ 43 ods. 1 písm. a)applies7 % of the base is withheld.
§ 51d ods. 1does not applyOnly for profits of 2003 or earlier; this one is of 2025.

withheld at source, 7 % of the base · § 43 ods. 1 písm. a)

Every figure walks back to its rule and the sentence of law it rests on.

The same 2025 profit paid to the 100 % Austrian parent

§ 12 ods. 7 písm. c)595/2003 Z. z.

c) podiel na zisku (dividenda) vyplácaný zo zisku obchodnej spoločnosti alebo družstva vrátane reverzného hybridného subjektu [§ 3 ods. 1 písm. e)] v rozsahu, v akom nie je daňovým výdavkom u daňovníka vyplácajúceho tento podiel na zisku, vyrovnací podiel, podiel na likvidačnom zostatku, podiel na výsledku podnikania vyplácaný tichému spoločníkovi alebo podiel na zisku a na majetku pozemkového spoločenstva s právnou subjektivitou [§ 3 ods. 1 písm. g)], okrem

For a legal person, a profit share paid out of a company’s profit is not an object of tax, to the extent it is not a tax expense of the payer.

§ 12 ods. 7 písm. c)appliesFor a company, a profit share is outside the object of tax.
§ 43 ods. 2does not applyIt withholds only for a non-cooperating state; Austria is not one.
§ 43 ods. 1 písm. a)does not applyThe 7 % reaches profit shares paid to a person, not to a company.

outside the object of tax for a company; nothing withheld

Every figure walks back to its rule and the sentence of law it rests on.

A management fee to the related Austrian parent

§ 43 ods. 1 písm. b)595/2003 Z. z.

b) 19 % z príjmov podľa odsekov 2 a 3 okrem príjmov zdaňovaných podľa písmen a) a c),

Tax is withheld at 19 % on income under paragraphs 2 and 3, except income taxed under letters (a) and (c).

§ 16 ods. 1 písm. e) bod 10appliesA management fee paid by a Slovak company is Slovak income.
§ 43 ods. 2appliesPaid to a company abroad, it is taxed by withholding.
§ 43 ods. 4appliesThe base is the income alone.
§ 43 ods. 1 písm. b)applies19 % of the base is withheld.

withheld at source; the act’s figure, as the Slovakia–Austria treaty is not held · § 43 ods. 1 písm. b)

Every figure walks back to its rule and the sentence of law it rests on.

A 2003 profit paid in 2026 to a British parent: 19 %

§ 52zi ods. 7 písm. b)595/2003 Z. z.

b) § 2 písm. e) tretieho bodu, je zdaňovaný podľa § 52 ods. 24, pričom ak dôjde k zdaneniu daňou vyberanou zrážkou, použije sa sadzba dane vo výške 19 %.

For a taxpayer under § 2 (e)(3), such a profit share is taxed under § 52 ods. 24; where it is withheld, the rate is 19 %.

§ 51d ods. 1does not applyIt reaches only payouts made by the end of 2013.
§ 52zi ods. 7 písm. b)appliesA 2003 profit paid to a company abroad is withheld at 19 %.

a 2003 profit paid in 2026 to a British parent, withheld at 19 % · § 52zi ods. 7 písm. b)

Every figure walks back to its rule and the sentence of law it rests on.

The structures are the showcase’s own. The figures are what the held law says of them, derived by hand from the act and cited by paragraph; the rules land every one of them to the cent.

From your words to the figure.

Four layers, as Collider runs them today: you, the agent that judges, the engine in open mode, and the cards it computes with. Scroll, and one situation goes all the way down and comes back.

Youon the web or in your own AI chat

He lives in Bratislava. On 1 February 2024 he founded a Slovak s.r.o. and paid in its whole capital of 5 000 €. On 1 June 2026 he sold 40 % of it to a Slovak holding company for 300 000 €, and keeps the rest.

Slovak tax under § 15 písm. a) · on 297 500,00 €, the gain the act taxes

The agentjudges, consolidates, asks only what matters

personal income tax
lives in Bratislava: resident in Slovakia
held since 1 February 2024
sold 40 % for 300 000 €
paid in 2 000 € for that part
the stake is not business property
nothing to ask: no rule is left waiting on a fact
no legal review needed

Colliderthe engine, open mode

unsaid, taken as none: income from employment, income taxed apart, like interest
from the official table: subsistence minimum 284,13 €

The cardsone sentence of the act each, frozen

§ 2 písm. d) bod 1applies
§ 8 ods. 1 písm. f)applies
§ 9 ods. 1 písm. i)taxes only the excess · 297 500,00 €
§ 9 ods. 1 písm. k)does not apply
§ 15 písm. a)8 356,83 € + 4 091,47 € + 4 398,33 € + 77 871,39 € = 94 718,02 €

01 / 05

You say what happened

In plain words, in the box on the web or in your own AI chat. No form, no codes.

Say it. Collider computes it.

Collider does two things: it keeps your structures, and it computes situations against them. One agent runs it for you. It reads what you say, builds or changes the structure, chooses the law, asks only what would change the answer, and has the rules compute. Every figure comes from the rules, never from the agent.

Three companies, two stakes, one payment: the structure.

structurethe agent builds the structure

changedBeta a.s. holds 100 % from 1 July 2026. Alfa Holding’s stake ends the day before.

structurethe structure changes, dated

A dividend of 24 000,00 €

paid to an individual

resident in Slovakia

1 680,00 €§ 43 ods. 1 písm. a)applies7 % withheld

situationthe rules compute it

1 680,00 €0,00 €

The recipient is a company: for a legal person the dividend is outside the object of tax, and nothing is withheld.

§ 43 ods. 1 písm. a)applies does not apply

§ 12 ods. 7 písm. c)— applies

situationone fact changed, computed again

Alfa Holding a.s.0 %

Beta a.s.0 %

Gamma Fundthrough Beta a.s.0 %

Read from the structure as it stands, every holding followed to its end.

structureanswered from the structure

changes to a structure
- add an entity
- add a stake
- transfer shares
- issue shares
- merge two companies
- split a company
questions a structure answers
- who really owns it
- who controls it
- the consolidation perimeter
- since when a stake qualifies
- the people behind a trust
- the borders a holding crosses
situations the law computes
- withholding on a dividend
- the EU parent’s exemption
- personal income tax, bracket by bracket
- the corporate minimum tax
- interest paid from Slovakia
- royalties paid from Slovakia
what the agent does
- picks the area of law
- asks only what matters
- lists every assumption
- says when a lawyer should look
- saves a result
- checks it again later

the agent does the work; the rules compute

Each paragraph, followed all the way down.

Law enters from its official channel, through one gate, and is held in five layers, so that the rules a situation needs can be found, connected and computed the moment it is asked. Below is one provision of the Slovak Income Tax Act, the withholding rate on dividends paid to individuals, at every layer, as it sits in the store.

The gate
The text is fetched from the authentic source and its bytes are hashed. It is cut into norms, then reassembled and reconciled character for character against an independent extraction of the same document. Any drift fails the whole intake. Only a green card is loaded.
Report card, sk-zdp-595-2003, version 20260101green
- official_channelstatic.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html
- source_hash_recorded6f0632242452462c
- no_unknown_structureall id shapes recognized
- reconciliation_exactboth 807591 chars
- encoding_saneclean
- norms_exist3257 norms, 3257 with text
- paths_uniqueall paths unique
Layer 1: atomic
The smallest meaningful unit, with an identity taken from the source’s own structure. An amendment opens a new version of the same norm, not a new object.
(1) Daň sa vyberá zrážkou vo výške
§ 43 ods. 1 písm. a)595/2003 Z. z., version 20260101
a) 7 % z príjmov podľa odseku 3 písm. r) a s) okrem príjmov zdaňovaných podľa písmena c),
Tax is withheld at 7 % on income under paragraph 3 (r) and (s), profit shares paid to individuals, except income taxed under letter (c).
path
par-43.ods-1.pis-a
valid from
1 January 2026
content hash
d09e6e63341ed12104cd30ab95f1aab18efdd80b0e07ab1019df764304caba70
Layer 2: semantic
What the norm is, which defined terms it uses, and which circumstance it reads. A circumstance names raw economic reality, the same vocabulary a structure states its facts in.
kind
rate
uses terms
„príjm“ from § 2 písm. c), „príjmov“ from § 7 ods. 1 písm. h)
reads
income.kind, one of par43_3_r, par43_3_s

Layer 3: graph

The connections the legislator wrote: citations, exceptions, and, across works, the treaty that overrides the act.

from	relation	to
§ 43 ods. 1 písm. a)	is excepted by	§ 43 ods. 1 písm. c)
§ 52zzz ods. 4	cited by	§ 43 ods. 1 písm. a)
§ 52zzzb ods. 5	cited by	§ 43 ods. 1 písm. a)
238/2003 Z. z.	treaty overrides	595/2003 Z. z.

Layer 4: computable

The rule as a frozen formula: scope, conditions over circumstances, the calculation, and what defeats it. Every leaf carries the quote it rests on, with offsets computed by locating the quote, never taken from a model.

sk-zdp-595-2003:par-43.ods-1.pis-amachine_checked

"conditions": { "all": [
  { "leaf": { "circumstance": "income.kind",
              "op": "in", "value": ["par43_3_r", "par43_3_s"],
              "anchor": { "quote": "z príjmov podľa odseku 3 písm. r) a s)",
                          "start": 7, "end": 45 } } } ] },
"calculation": { "steps": [
  { "set": "rate", "expr": "0.07",
    "anchor": { "quote": "7 % z príjmov podľa odseku 3", "start": 3, "end": 31 } },
  { "set": "income_base", "expr": "income.withheld_income_amount" },
  { "set": "withheld_tax", "expr": "round(withholding_base * rate, 2)" } ] },
"publishes": [ { "concept": "income.withholding_rate_provision", "value": "par43_1_a",
    "anchor": { "quote": "7 % z príjmov podľa odseku 3 písm. r) a s) okrem príjmov zdaňovaných podľa písmena c)",
                "start": 3, "end": 88 } } ],
"defeat": [ { "by": "par-43.ods-1.pis-c", "relation": "except",
    "anchor": { "quote": "okrem príjmov zdaňovaných podľa písmena c),",
                "start": 46, "end": 89 } } ]

Layer 5: contextual
No naked numbers. A rate is a position in a web, and the engine never returns it without that web. A rate table shows 7 %. This shows which 7 %, for whom, since when, unless what.
the number
7 %
the formula that applies it
sk-zdp-595-2003:par-43.ods-1.pis-a, machine-checked
the scope
income.kind ∈ {par43_3_r, par43_3_s}: profit shares paid to an individual
the window
from 1 January 2026, work version 20260101
what can defeat it
§ 43 ods. 1 písm. c): 35 %, a non-cooperative state
the sentence it comes from
„z príjmov podľa odseku 3 písm. r) a s)“, characters 3 to 45

A living map. In your chat too.

Your structure as a map that changes on dated moves. And the same agent inside the AI chat you already use: connect Collider, sign in with your e-mail code, and ask there.

Collider · Alfa s.r.o.dated moves

Alfa Holding sells its 60 % of Alfa s.r.o. to Beta a.s. on 1 July

Beta a.s. holds 100 % from 1 July; Alfa Holding’s stake ends the day before.

Your AI chatCollider

Collider is connected. Ask about a payment, a structure or a move.

Sever s.r.o. pays its British parent 70 000,00 € out of its 2003 profit. What is withheld?

Computed by Collider, under Slovak tax law

withheld at source, under § 52zi ods. 7 písm. b)

Of the 70 000,00 €, 13 300,00 € is withheld at source in Slovakia.

Assumed: no treaty relief, as Collider does not hold the Slovakia–United Kingdom treaty yet.

Inside Collider. The law, built as a machine.

The facts go in once, in the middle, and run round under every card the act holds for them. Each card is one sentence of the law, frozen: it lights when it applies and stays dark when it does not. In the detector the run ends and the figure comes out, with the rule it rests on.

The situation

Hron s.r.o. pays its Slovak owner, a person, a dividend of 24 000,00 € from its 2025 profit.

What is withheld

withheld at source in Slovakia

Make the move first.

Enter Collider

Compute the tax on your structure.a dividend.a share transfer.interest and royalties.a management fee.a stake sale.a holding structure.your structure.

A dividend to the Slovak owner

You say what happenedYou say what happened

Make the move first.

Compute the tax on your structure.

You say what happened