Changes in research and development cost deduction In research and development cost deduction, the costs covered by the public support may not be deducted. The Amendment allows the inclusion of wage costs which were supported by a contribution provided under the active labour market policy in connection with the declaration of the state of emergency…
The criteria for determining the tax residence of a legal entity are specified Section 2(d) of the Income Tax Act defines a legal person to be a resident of Slovakia, provided that their registered office or place of effective management is located in the territory of the Slovak Republic. The term “registered office” is being…
Registration of taxpayers ex officio The registration and notification obligation related to the tax registration of taxpayers – natural and legal persons – ex officio is changing. After the registration of a taxpayer (e.g. a company) in the Register of Legal Persons, the deadline for automatic tax registration performed by the tax administration is postponed…