Full-service slovak law firm

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Banking, Finance
& Capital Markets

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Real Estate
& Construction

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Energy, Infrastructure
& Transport

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Awards & Deals

  • PPP Highway project, Slovakia

    Our firm provided legal services on EUR 1,000,000,000 (approx. amount) syndicated project financing provided by European Investment Bank, European Bank for Reconstruction and Development and other banks to finance the D4R7 Slovak PPP Highway project

  • Chambers Europe 2015, Slovakia

    "The team provides an extremely good service, with good language skills in English and German."

  • Chambers Europe 2015, Slovakia

    "We like the team's quick response, flexibility and the strategic thinking it puts into the contracts it develops."

  • Chambers Global 2014, Slovakia

    "The team is proactive, anticipates issues, and meets deadlines. "

  • Chambers Europe 2014, Slovakia

    "A go-to firm for banking and corporate work in Slovakia."

  • Chambers Europe 2013, Slovakia

    "A solid, flexible and experienced team. The lawyers are tough negotiators and able to deliver on short notice."


New Partner – Lukáš Michálik

In January 2017, Lukáš Michálik was promoted as partner of the law firm Hamala Kluch Víglaský, joining founding partners Roman Hamala, Martin Kluch and Peter Víglaský. Expansion of the pool of partners reflects the growth of the Firm’s business and its readiness for new challenges.
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HVK_Lukas_Michalik-2 smallLukáš Michálik joined the firm in 2006 as one of its first members. Since then, he has demonstrated remarkable personal and professional qualities that quickly turned him into a most valuable member of the Hamala Kluch Víglaský team.

The steady growth of the firm has required us to grow and re-shape the structure of our team. The expansion of our partnership pool sends a signal to the market that HKV is prepared for further growth and challenges.”  Roman Hamala, founding partner of Hamala Kluch Víglaský.

Lukáš Michálik obtained his law degree at Univerzita Karlova, Prague, Czech Republic before going on to receive his LL.M. degree and Business Law Certificate from University of California, Berkeley Law, one of the world’s best universities.

He has 10 years of experience and specializes in corporate law, M&A, banking & finance and real estate law. Throughout his practice, he has been involved in many complex cross-border transactions including some of the largest and most high-profile deals in the Slovak Republic. He is regularly involved in the legal and business structuring of clients’ deals upon their creation as well as during their execution and implementation.

The strength of our firm has always been in providing highly professional legal services, while preserving our flexible and solution-oriented approach that both our international and domestic clients value so much. Lukáš has grown with the firm and has helped to shape the future of our business. He is a strong lawyer with extraordinary business-sense, combined with impeccable personal and management skills. These assets make him a partner of our firm that we are lucky to have.” Roman Hamala

Tax Avoidance

On 12 July 2016, the European Council adopted new directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market of the European Union (the Directive). It is part of a package of European Commission proposals designed to strengthen rules against corporate tax avoidance based on OECD recommendations.
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The Directive addresses situations where corporations, mostly multinational groups, take advantage of disparities between national tax systems in order to reduce their tax payments. It responds to the perception of many taxpayers and small and medium-sized enterprises that some multinationals do not pay their fair share of tax, thereby distorting tax competition within the European Union´s single market. The Directive covers all taxpayers that are subject to corporate tax in member states, including subsidiaries of companies based in third countries. It contains anti-tax-avoidance rules for situations that may arise in the field of interest limitation rules, exit taxation rules, general anti-abuse rules, controlled foreign company rules (CFC) and rules for hybrid mismatches. The Directive will ensure that the OECD anti-BEPS (base erosion and profit shifting) measures are implemented in a coordinated manner in the European Union by which three of the five areas covered by the Directive implement OECD recommendations (the interest limitation rules, the CFC rules and the rules on hybrid mismatches). The member states will have until 31 December 2018 to transpose it into their national laws and regulations, except for the exit taxation rules, which must be transposed by 31 December 2019. Member states that have targeted rules that are as effective as the interest limitation rules may apply them until the OECD reaches an agreement on a minimum standard, or until 1 January 2024 at the latest.

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