Things . . .

spectre.tax s.r.o. is Prague based tax boutique firm focused on transactional tax advisory, international taxation and wealth structuring.

Passion for delivering advanced tax services

We are creative, business minded and have an extensive experience gained working on Czech major deals. Together with prime legal counsels, we deliver outstanding solutions beyond the business needs of the client.

13 Years
of Experience

We gained experience in the best firms on the market.

Assignments worth billions

Our team participated on the biggest deals in the Czech Republic.

Billions in the game

Our clients saved fortune while doing transactions and structuring their wealth.


Business based on people

Clients are not provided with ordinary tax services only, but a set of specific knowledge and skills of our people. We are a closed team of highly experienced specialists that are fully dedicated to our clients.

Robert Elefant


Mgr. Jan Krabec, LL.M.


Mgr. Jan Novotný, LL.M.


Join us

Services beyond
the business needs
of the client

Transactional Advisory

We support our clients in tax related matters they face within all stages of transaction.

Our goal is to design the most effective structure to be implemented and together with legal counsels to draft well working transactional documentation. We regularly assisst on both domestic and cross-border dealings. In particular, this includes:

  • Conducting of buyer's / vendor's due diligence,
  • Evaluation of implications upon asset delas and share deals and/or acquisition of the entreprise,
  • Full package services upon (de)mergers, cross-border changes of seat and other transactions,
  • Financial structuring,
  • Revision of cash-flows within (international) tax structures,
  • Structuring of reorganisations,
  • Tax flow modeling,
  • Designing of divestments.

We have many years of experience with all kinds of transactions. During our careers, we participated on the largest deals that have been conducted on the Czech market and by the Czech investors abroad.

International Taxation

We worked on numerous significant investment projects of foreign investors in the Czech Republic and Czech undertakings abroad. As a result, we have a broad knowledge of many tax regimes in tens of jurisdictions.

These assignments included in particular:

  • Designing of tax effective international structures or its revision,
  • Financial structuring focused on tax deductibility of interest costs and WHT leakage
  • Structuring of ownership structures for motor yachts and airplanes,
  • Transfers of personal assets into family trusts and foundations,
  • Designing and implementation of foreign investment funds,
  • Full package structures for initial coin offerings,
  • Revision of foreign employment structures,
  • Minimalisation of withholding tax leakages,
  • Asset protection,
  • Changes of seat, incl. change of tax residency status,
  • Evaluation of criteria for existence of permanent establishment.

Family Offices

We support family offices, high net wealth individuals and their families in dealing with all tax matters.

Our task is to handle all compliance obligations, structuring ownership structures of personally used assets and implementation of multigenerational inheritance structures. In this respect, we usually:

  • Design the ownership structures of family property, incl. its protection and forms of take-over between generations, incl. inheritance,
  • Design & implement Czech and foreign family trusts and foundations,
  • Design international structures for ownership of foreign assets,
  • Deal with all personal tax matters of family members,
  • Design appropriate renumeration for key personnel of private companies.

Investment Funds

We provide support to investment funds in relation to its establishment, operation and dissolution after the investment period.

Our assignments regulary comprises:

  • Structuring of traditional Czech and foreign investment funds,
  • Designing of non-regulated alternative investment funds,
  • Revision of operation cost structure in terms of VAT deduction,
  • Revision of VAT regime of investment management services,
  • Tax structuring of investments and divestments, incl. its financing,
  • Preparation of fund legal documentation,
  • Evaluation of eligibility for special tax regime for investment funds in the Czech Republic,
  • Designing structures of remuneration of investment managers.

Tax Disputes

We represent in front of the tax authorities or in the court proceedings.

Since tax authorities became more powerful, it is vital to manage the respective tax proceedings from its very beginning. In this relation, our work includes:

  • Negotiation with the Czech and foreign tax authorities,
  • Representation of clients in front of the tax authorities in case of tax proceedings, incl. tax audits, appeals of first instance and representation in front of the administrative court,
  • Preparation of applications for binding rulings,
  • Preparation of documentation to be discussed on regular meetings of the Czech Chamber of Tax Advisors and the Czech Tax Directorate,
  • Negotiations with the Czech Ministry of Finance on law changes.

General Tax Advisory

On ongoing basis, we support corporations and individuals in any tax matters. We are assisting with meeting of all compliance obligations as well as intepretations of tax laws. In this respect, we offer:

  • Preparation of all tax reporting, registrations etc.,
  • Revision of legal documentation,
  • Preparation of written memorandums and other interpretations of tax legislation,
  • Preparation of documentation for official standpoints of the Czech Chamber of Tax advisors and Ministry of Finance,
  • Structuring of management remuneration schemes incl. ESOPs,
  • Preparation of applications for binding rulings,
  • Assistance with redomiciliation,
  • Preparation of transfer pricing studies and documentations, incl. benchmarks and binding rulings,
  • Preparation of documentation for research & development allowance,
  • Revision of business models.

Discover also our law practice at spectre.law

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Robert Elefant


Founding partner of spectre.tax s.r.o. After the studies in Czechia, Greece and the Netherlands, he joined PwC in Prague where he spent almost 6 years. In 2015, he joined one of the Czech front tax&legal boutique firms which he left as a tax partner in 2020.

Robert has a deep knowledge in tax structuring, investment funds, international taxation, transactions and financial structuring. He also participated on large reorganizations, real estate projects and significant tax disputes. He works for the biggest private equity firms, high net wealth individuals and (international) investment funds.

Mgr. Jan Krabec, LL.M.


Jan Krabec graduated from the Faculty of Law of Charles University and has been an attorney-at-law since 2010. In 2013 he graduated from the Professional LL.M. program at UC Berkeley School of Law, where he received the Law & Technology Certificate issued by the Berkeley Center for Law and Technology.

From 2004 to 2005 he worked in the Prague office of the international law firm Weil, Gotshal & Manges. From 2005 to 2021 he cooperated with PELIKÁN KROFTA KOHOUTEK, where he became a partner. In 2021, together with Jan Novotný, he founded spectre.law.

Jan primarily focuses on private and contract law, in particular M&A, venture capital investments, commercial law, intellectual property law and sports law. He is also a member of ALAI [Association Littéraire et Artistique Internationale], an international learned society for the study of copyright issues.

Mgr. Jan Novotný, LL.M.


Jan Novotný is an attorney-at-law and a graduate of the Faculty of Law of Charles University in Prague and the University of Rotterdam, where he obtained an LL.M. degree with a focus on commercial law and international transactions. In addition to the aforementioned, he completed study placements in the USA and the UK. Jan worked in leading Czech law firms, where he focused on corporate and transactional law and subsequently founded spectre.law together with Jan Krabec.

Jan specializes in energy law, administrative law, M&A, corporate law and venture capital investments with a focus on the technology sector. Jan also has broad experience in international transactions within the manufacturing and mining industries. In his practice, he has advised on complex transactions reaching volumes of tens of millions of EUR. He has also gained extensive experience in corporate governance through leading teams providing legal administration of manufacturing holdings or investment groups.