Impact of the Construction Act amendment

The Government of the Slovak Republic has adopted a long-awaited amendment to the Construction Act which has triggered the need to modify several laws related to business and tax obligations of corporations and personal entities. We bring you an overview of changes incorporated into the previously amended laws that were published in January 2025 –…

The minimum Top-up Tax

The Slovak Republic has adopted a law on the minimum level of taxation rule – so-called top-up tax. As the transposition of the new law contained a number of controversial areas, the Government has decided to adopt an amendment to Act No. 507/2023 Coll. on Top-up Tax (Zákon o dorovnávacej dani in Slovak language). The amendment…

Double Tax Treaty update

During the summer break, we have summarized the most important updates and information regarding international taxation and developments in double taxation treaties. Below is a brief overview on this topic: ◻ Update to the Double Taxation Treaty between Slovakia and Brazil The double taxation treaty between the Slovak Republic and Brazil has recently been updated…

MOORE SLOVAKIA COOPERATES WITH IBFD

We are pleased to announce that we have become a partner of the international organization IBFD! Through the involvement of our Slovak firm, Moore BDR, in the global Moore network, we have the opportunity to participate in a wide range of exciting projects and collaborations. As a consulting company, we are also dedicated to sharing…