Parliament has approved another amendment to the Slovak Bank Transaction Tax Act. The purpose of this amendment is to incorporate several changes related to the abolition of this tax for selected groups – self-employed (entrepreneurs) – upon fulfilment of specific conditions. We present below a summary of the key information contained in this amendment. All…
At the beginning of August, the OECD published a report stating that the first 15 countries had signed the Multilateral Competent Authority Agreement on the Exchange of Information (GIR MCAA). This agreement arises from an international initiative that established global tax rules and the regulatory framework known as Pillar II. The Slovak Republic is among…
In September 2025, The Slovak Parliament approved the 3rd consolidation package with the aim of further increasing state budget revenues to cover public debt. These consolidation measures underwent an accelerated approval process. The measures will take effect on January 1, 2026. We bring you an overview of significant measures that will primarily affect employees and…