{"id":4314,"date":"2021-03-05T16:18:55","date_gmt":"2021-03-05T14:18:55","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=4314"},"modified":"2021-10-06T15:22:21","modified_gmt":"2021-10-06T13:22:21","slug":"zmeny-ucinne-pre-zdanovacie-obdobie-od-1-1-2022","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/zmeny-ucinne-pre-zdanovacie-obdobie-od-1-1-2022\/","title":{"rendered":"Changes Effective from 1 January 2022"},"content":{"rendered":"

<\/p>\n

Registration of taxpayers ex officio<\/span><\/h2>\n

\"\"<\/p>\n

The registration and notification obligation related to the tax registration of taxpayers \u2013 natural and legal persons \u2013 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 to 1 January 2022. This fact is defined in Section 49a(1) of the Income Tax Act<\/a> as well as in Section 52zzk(1) of the Income Tax Act<\/a>.<\/p>\n

Introduction of new rules regarding reverse hybrid mismatches \u2013 in effect from 1 January 2022<\/span><\/h2>\n

With the implementation of the Anti-Tax Avoidance Directive 2, new rules have been introduced on hybrid mismatches with the aim of preventing non-taxation of income which occurs with reverse hybrid entities. According to the Directive, an entity shall be deemed an independent taxpayer<\/strong> if the state where the entity was established will consider such an entity to be transparent and this perception will be shared by the country of the non-resident founder of the company. These rules apply to income that would otherwise not be taxed in either country.<\/p>\n

From 1 January 2022, Section 17j containing a definition of the terms \u201ctransparent entity\u201d and \u201creverse hybrid entity\u201d is inserted into the Act. Within the meaning of this provision, a transparent entity<\/strong> refers to a public company or a general partnership with a registered office in the territory of the Slovak Republic, an entity with legal personality and an entity without legal personality, established or constituted in the territory of the Slovak Republic whose income (revenue) is taxed only at the level of partners or recipients of income (revenue) received from an entity with legal personality or recipients of income (revenue) received from an entity without legal personality.<\/p>\n

In the case of a reverse hybrid entity<\/strong>, this is a situation where the same entity is deemed:<\/p>\n

    \n
  • from the point of view of the state of its establishment to be transparent \u2013 income is taxed at the level of the partner, and<\/li>\n
  • from the point of view of the state of its founder to be an independent tax entity (non-transparent) \u2013 income is taxed at the level of the company \u2013 which creates the risk of double non-taxation.<\/li>\n<\/ul>\n

    Under Section 17j of the Income Tax Act, income accruing to foreign (non-resident) partners who meet the condition of owning 50% or more<\/strong> of the shares in a transparent company will be taxed at the level of such transparent company with a corporate tax rate of 21%, provided that this income cannot be taxed through a permanent establishment, either in the State of residence of the relevant transparent company or abroad.<\/p>\n

    Following the new rules, a new notification obligation <\/strong>for foreign partners of transparent companies under Section 49a of the Income Tax Act is introduced from 1 January 2022. Foreign partners meeting the criteria for participation in the share capital, voting rights or those entitled to at least a 50% share in the profits shall be obliged to declare the status of a transparent company in order to be able to apply a proper taxation method.<\/p>\n

    Extension of CFC rules to natural persons \u2013 in effect from 1 January 2022<\/span><\/h2>\n

    Rules regarding controlled foreign corporations (CFC rules) refer to measures intended to prevent diverting profits to tax havens.\u00a0 With the Amendment to the Act, these rules also apply to natural persons as of 1 January 2022. These are most often shell companies established in countries with minimal or no tax burden whose activities affect Slovak natural persons. Income from these companies is not taxed in the territory of the Slovak Republic as dividends but it is taxed at the minimum tax rate or not at all.<\/p>\n

    A controlled foreign corporation (\u201cCFC\u201d) refers to a situation where:<\/p>\n

      \n
    • natural persons by themselves or together with dependent persons have a direct, indirect, or an indirect derived share in the capital, voting rights or are entitled to at least a 10% share in the profits, or have effective control over this company;<\/li>\n
    • a controlled foreign corporation is a taxpayer of a non-cooperating jurisdiction or is not a taxpayer of a non-cooperating jurisdiction but the effective taxation of income is less than 10%.<\/li>\n<\/ul>\n

      Effective taxation is calculated as the ratio of demonstrably paid tax of the CFC income and the economic outturn of the CFC.<\/p>\n

      The new Section 51h of the Income Tax Act sets the CFC rules for natural persons as a result of which the CFC\u2019s profit shares (dividends) will be taxed at the moment of their potential claim by taxpayers<\/strong> (natural persons) and not when they are paid. Such assigned dividends that have not yet been paid are taxed through a special tax base with a 25%<\/strong> or 35%<\/strong> (CFC from a non-cooperating jurisdiction) tax rate. The situations of direct and indirect participation in the CFC, as well as the tax credit, are regulated separately.<\/p>\n

      The aforementioned procedure does not apply<\/u> if:<\/p>\n

        \n
      • the total amount of income attributable from the CFC does not exceed EUR 100 000,<\/li>\n
      • the share in the foreign entity is included in the corporate tax base (if, for example, a Slovak natural person is a person dependent on a Slovak legal person, where both own a share in the CFC),<\/li>\n<\/ul>\n

        the CFC is a taxpayer from an EU Member State or from a country that is a contracting party to the EEA (European Economic Area) Agreement and the taxpayer can prove that the company\u2019s income actually resulted from the business activities in said country and the taxpayer can support the statement by the real existence of the company premises, the employee\u2019s activities, material equipment, etc. This exemption does not apply to CFCs from a non-cooperating<\/p>\n

        Announcement of the amount and maturity of income tax advances in effect from 1 January 2022<\/span><\/h2>\n

        From 2022, the tax administrator will inform all taxpayers who have submitted their income tax returns of the amount and maturity of income tax advances no later than 5 days prior to the due date of advances (Section 42(13) of the Income Tax Act).<\/p>\n

        <\/div>\n

        <\/p>","protected":false},"excerpt":{"rendered":"

        Registration of taxpayers ex officio The registration and notification obligation related to the tax registration of taxpayers \u2013 natural and legal persons \u2013 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…<\/p>\n","protected":false},"author":1,"featured_media":4331,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[27,9,33],"tags":[],"class_list":{"0":"post-4314","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-27","8":"category-novinky","9":"category-zakon-o-dani-z-prijmov","11":"category-9","12":"category-33","13":"description-off"},"yoast_head":"\nChanges Effective from 1 January 2022 - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/en\/zmeny-ucinne-pre-zdanovacie-obdobie-od-1-1-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Novela z\u00e1kona o dani z pr\u00edjmov od 1.1.2021 - Zmeny \u00fa\u010dinn\u00e9 pre zda\u0148ovacie obdobie od 1.1.2022[:en]Changes Effective from 1 January 2022[:de]\u00c4nderungen, die f\u00fcr den f\u00fcr Besteuerungszeitraum ab 1.1.2022 wirksam sind[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Registration of taxpayers ex officio The registration and notification obligation related to the tax registration of taxpayers \u2013 natural and legal persons \u2013 ex officio is changing. 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