Double-Tax Treaty is a key instrument in the international tax system to avoid taxation of the same income in two different countries. In this article, we look at the most significant changes to these treaties that entered into force on 1 January 2025, as well as new agreements concluded during 2025 in Slovakia. These changes…
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 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…
A number of amendments to the law in the form of the Terrorist Financing Protection Act, the Asylum Act and the Health Insurance Act were passed at the end of 2024. Below we provide an overview of the main changes effective from the new year. ◻ Anti-Money Laundering Act The Government of the Slovak Republic…
The end of the calendar year 2024 will be marked by a wave of legislative changes and law adjustments, especially in the form of complex approvals of several tax laws that have an impact on the already set business environment rules. We therefore bring you an overview of the changes to several laws passed at…
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…
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…
The Financial Directorate of the Slovak Republic has published the Information on the exemption of income from the sale of shares and capital shares under the provisions of Section 13c of Act No. 595/2003 Coll. on Income Tax. This provision may be applied upon the subject of conditions – to selected legal entities or permanent…
Trade in goods between the Slovak Republic and other EU Member States as well as third countries is subject to a strict statistical reporting obligation in Slovakia – Intrastat reporting on the receipt and dispatch of goods. Considering that data from statistical surveys are used by various business and non-business associations to obtain information about…
Amendment of the Act No. 530/2023 Coll., which amends certain acts in connection with the improvement of the state of public finances, it should not be forgotten that there is a new obligation for legal entities for the tax period 2024 in the form of – minimum tax of a legal entity. As the minimum…