From 17 August 2026, the prohibition on company chains will be removed from the Commercial Code. Since 2002, this prohibition has restricted the ownership structure of limited liability companies. The original purpose of this regulation was to prevent improper chains of single-member companies. However, in practice, this restriction proved ineffective and easy to circumvent. For…
The EU will fundamentally change the rules governing batteries in electronic products next year. The regulation introduces a requirement for batteries to be easily replaceable by end users or independent professionals. The objective is simple: when a battery stops working, it should not spell the end of the entire device. The change will apply to…
In Moore Slovakia, our tax experts everyday monitor Slovak tax legislation for you, our business partners and clients. In this respect, we would like to draw your attention to an important change in the area of withholding tax that affects payments for the use of software acquired from foreign suppliers, we informed you in our…
The OECD has recently published an update on the exchange of information for the purposes of the global minimum tax between the competent tax authorities of jurisdictions that are parties to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information Returns (GIR MCAA). This agreement supports the implementation of the Pillar Two framework.…
The EU has decided to address the increasing volume of low-value goods imported in small consignments with a value not exceeding EUR 150, which European consumers order through online platforms. The new rules abolish the existing customs duty exemption for these small consignments. Below is an overview of the planned customs changes for the delivery…
The Ministry of Finance of the Slovak Republic issued new and important guidance to ensure a uniform approach when assessing the taxation of income of non-resident taxpayers from computer software. This methodological guidance introduces a significant change in the assessment and taxation of software payments made by Slovak payers to foreign taxpayers. Below we summarise…
The Slovak Parliament approved a government bill amending and supplementing the Act on Protection Against Money Laundering and Terrorist Financing (AML). The amendment addresses deficiencies in Slovak legislation identified by the Committee of Experts of the Council of Europe on the Evaluation of Anti-Money Laundering Measures. The previous legislation showed significant deficiencies in the identification…
About the Client SF1 Clips helps international brands such as Victoria’s Secret, Pandora, and Nespresso enter the markets of Central and Eastern Europe. Their business model is flexible and adapts to the specific needs of each brand, while at the same time requiring a unified approach to process management across countries. When expanding into new…
In February, the Slovak Parliament approved a new Commercial Register Act. This Act replaces Act No. 530/2003, which had been in force since 2003. The new Act aims to improve the administrative process for registrations and changes in the Commercial Register and to accelerate procedures for entrepreneurs. We would like to provide you with a…
The European Union (the ECOFIN Council) updated its list of non-cooperative jurisdictions for tax purposes in February 2026. These jurisdictions do not cooperate with EU Member States in tax matters. The list is updated twice a year, at the beginning of spring and in the middle of autumn. We would like to provide you with…