The Slovak Republic has adopted an amendment to the Securities and Investment Services Act in connection with the establishment of a European Single Access Point (ESAP), which provides centralized access to publicly available information on financial services, capital markets and sustainability. The mandatory disclosure of crypto-assets for payment and investment purposes is related to the…
The summer months were a time of several brief legal changes that have an impact on employment and income taxation as well as contributions to the state budget. Below we summarise for you a current overview of the brief changes. You can find out more about other amendments to the tax and business environment on…
The European Commission has recently updated its list of high-risk countries (the so-called grey and black lists) that exhibit strategic deficiencies in their national anti-money laundering and counter-terrorism financing (AML/CFT) regimes. All entities within the European Union subject to the AML framework are required to exercise increased due diligence when conducting transactions involving these countries.…
The Slovak Parliament approved the government’s draft amendment to the Act on Excise Tax on Electricity, Coal and Natural Gas in early June 2025. The aim of the proposal is to reduce the administrative burden of the registration process for consumers, adapt the legislation to current trends and promote the electronification of processes. Below we…
At the end of May, the Slovak Parliament approved a parliamentary bill to introduce the institute of super deduction of costs in the field of sports, which could be a motivational tool for private sector investments in Slovak sports. Following the example of research and development, it would be possible to achieve greater activation of…