{"id":9329,"date":"2025-10-06T14:28:08","date_gmt":"2025-10-06T12:28:08","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9329"},"modified":"2025-11-25T16:26:59","modified_gmt":"2025-11-25T14:26:59","slug":"zmeny-v-transakcnej-dani","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/zmeny-v-transakcnej-dani\/","title":{"rendered":"Changes in bank transaction tax"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">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 <strong>abolition of this tax for selected groups \u2013 <span style=\"color: #00a0e3;\">self-employed (entrepreneurs)<\/span><\/strong> \u2013 upon fulfilment of specific conditions.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>We present below a summary of the key information contained in this amendment. All additional details can be found on our website <\/em><a style=\"color: #00a0e3;\" href=\"https:\/\/www.moore-bdr.sk\/novinky\/\"><em>Moore BDR I News<\/em><\/a><em>.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Addition of new definitions<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong>Recharged expense (cost)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Following extensive public discussion and the recommendations of experts and the Slovak Chamber of Tax Advisers, a long-awaited definition of a recharged expense has been successfully incorporated into the legislation. A recharged expense represents:<\/p>\n<ul style=\"text-align: justify;\">\n<li>the amount of a financial transaction carried out on behalf of a taxpayer by a person other than the taxpayer; in the case of a taxpayer with limited tax liability, this financial transaction must be connected with the taxpayer\u2019s activity in the Slovak Republic<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong>Permanent establishment<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The Slovak Bank Transaction Tax Act also adopts the definition of a permanent establishment in line with other tax laws to ensure a unified interpretation. This definition, already included in the <a href=\"https:\/\/www.mfsr.sk\/files\/archiv\/67\/Usmernenie-MFSR-k-postupu-pri-posudzovani-vykonavania-cinnosti-danovnika-v-tuzemsku_spos-zdaneniu-preuctovanych-nakladov-a-automatickej-kompenzacii-zostatkov.pdf\">Guidance<\/a> of the Ministry of Finance on the application of the Act (available in Slovak language only), is now codified by law.<\/p>\n<p style=\"text-align: justify;\">A permanent establishment shall mean:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a fixed place or facility through which a <strong>taxpayer with limited tax liability<\/strong> (so-called tax <strong>non-resident<\/strong>) wholly or partly carries out its business activity in the Slovak Republic. This includes, in particular, a place from which the taxpayer\u2019s activities are organised, a branch, office, workshop, workplace, sales outlet, technical installation, or a site for the exploration or extraction of natural resources. A place or facility shall be regarded as fixed if it is used on a continuous or recurring basis. In the case of a one-off activity, the place or facility in which the activity is carried out shall be considered fixed if the activity exceeds 15 days within a tax period.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Under the amended Act, a permanent establishment shall also include:<\/p>\n<ul style=\"text-align: justify;\">\n<li>a construction site where the taxpayer\u2019s activity exceeds 15 days during a tax period,<\/li>\n<li>the provision of services by a taxpayer exceeding 15 days during a tax period,<\/li>\n<li>a person acting on behalf of a taxpayer with limited tax liability who continuously or repeatedly negotiates, concludes, intermediates, or plays a principal role in concluding contracts,<\/li>\n<li>an insurance risk located in the Slovak Republic in connection with the activity of a taxpayer with limited tax liability,<\/li>\n<li>an organisational unit registered in the relevant Slovak register.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>With regard to the time condition of exceeding 15 calendar days during a tax period, the criterion is that the taxpayer must perform the activity for at least 15 days, which need not be continuous.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><strong>Clarification of the Term \u201cTaxpayer\u201d<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">To ensure more accurate interpretation and application of the Act, the definition of taxpayer has been refined as follows:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #00a0e3;\">\n<td width=\"222\"><span style=\"color: #ffffff;\"><strong>Taxpayer<\/strong><\/span><\/td>\n<td colspan=\"2\" width=\"354\"><span style=\"color: #ffffff;\"><strong>Type of taxpayer and its criteria<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"222\">Taxpayer with unlimited tax liability (so-called tax resident)<\/td>\n<td colspan=\"2\" width=\"354\">A legal entity with its registered seat in Slovakia<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" width=\"222\">Taxpayer with limited tax liability (so-called tax non-resident)<\/td>\n<td colspan=\"2\" width=\"354\">A legal entity without its registered seat in Slovakia<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d6d6d6; width: 354px;\" colspan=\"2\" width=\"354\">\n<p style=\"text-align: center;\"><strong>BUT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"150\">Maintains a payment account in Slovakia<\/td>\n<td width=\"204\">Conducts business in Slovakia through a permanent establishment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Based on this amendment, all self-employed \u2013 entrepreneurs \u2013 <strong>are excluded from taxation under the bank transaction tax<\/strong>, without exception or income threshold.<\/p>\n<p style=\"text-align: justify;\">his exemption will <u>apply as of the tax period beginning January 2026.<\/u><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The original threshold of revenues up to EUR 100,000 has been completely removed from the final version of the amendment. Henceforth, the Act shall apply only to legal entities meeting the above definitions<u>.<\/u><\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Allocation of a tax bank account<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The amendment also clarifies the situation in which a taxpayer has not been assigned a personal taxpayer account for the payment of the financial transaction tax. In such cases, a special payment deadline applies \u2013 <strong>within 8 days of receipt of the notification from the tax authority.<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Penalties<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A significant change introduced by the amendment is the linkage between breaches of obligations under the Financial Transaction Tax Act and the Tax Procedure Code. If a taxpayer executes a financial transaction on a special account that is not subject to taxation, they may be liable to a fine of:<\/p>\n<ul style=\"text-align: justify;\">\n<li>From EUR 30 to EUR 3\u00a0000.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The rule remains that no fine may be imposed after five years from the end of the tax period to which the fine relates. <strong>The amendment to the Financial Transaction Tax Act shall enter into force on 1 January 2026.<\/strong><\/em><\/span><\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd 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.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell {\n    width: 100%;\n  }\n  .cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width,\n  .no-cssgridlegacy.no-cssgrid .gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.resize-by-browser-width .dt-css-grid .wf-cell.double-width {\n    width: calc(100%)*2;\n  }\n}\n<\/style><div class=\"gallery-shortcode dt-gallery-container gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd mode-grid jquery-filter dt-icon-bg-off quick-scale-img dt-css-grid-wrap enable-bg-rollover resize-by-browser-width  hover-fade loading-effect-none description-on-hover\" data-padding=\"5px\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\" data-desktop-columns-num=\"2\" data-v-tablet-columns-num=\"2\" data-h-tablet-columns-num=\"2\" data-phone-columns-num=\"1\" data-width=\"0px\" data-columns=\"0\"><div class=\"dt-css-grid\" ><div class=\"wf-cell\" data-post-id=\"8716\" data-date=\"2025-05-23T10:54:48+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"640\" data-large_image_height=\"480\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20480%20480&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg 480w\" loading=\"eager\" style=\"--ratio: 480 \/ 480\" sizes=\"(max-width: 480px) 100vw, 480px\" alt=\"\" width=\"480\" height=\"480\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8715\" data-date=\"2025-05-23T10:54:44+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1200\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8714\" data-date=\"2025-05-23T10:54:39+00:00\" data-name=\"WhatsApp Image 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sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8713\" data-date=\"2025-05-23T10:54:34+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1391\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-180969ecf5140e567\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-180969ecf5140e567 uvc-959 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-180969ecf5140e567 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-180969ecf5140e567 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-3161\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ecf5140f39f\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-3161'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>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 \u2013 self-employed (entrepreneurs) \u2013 upon fulfilment of specific conditions. We present below a summary of the key information contained in this amendment. All&hellip;<\/p>\n","protected":false},"author":1,"featured_media":9330,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50,9],"tags":[],"class_list":{"0":"post-9329","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-50","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zmeny v\u00a0transak\u010dnej dani<\/title>\n<meta name=\"description\" content=\"Parlament schv\u00e1lil \u010fal\u0161iu novelu z\u00e1kona o\u00a0dani z\u00a0finan\u010dn\u00fdch transakci\u00ed. Cie\u013eom tejto novely je zapracovanie viacero zmien s\u00favisiacich so zru\u0161en\u00edm tejto dane pre vybran\u00e9 skupiny \u2013 fyzick\u00e9 osoby (podnikate\u013eov), po splnen\u00ed ur\u010dit\u00fdch podmienok.\" \/>\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\/zmeny-v-transakcnej-dani\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zmeny v\u00a0transak\u010dnej dani\" \/>\n<meta property=\"og:description\" content=\"Parlament schv\u00e1lil \u010fal\u0161iu novelu z\u00e1kona o\u00a0dani z\u00a0finan\u010dn\u00fdch transakci\u00ed. Cie\u013eom tejto novely je zapracovanie viacero zmien s\u00favisiacich so zru\u0161en\u00edm tejto dane pre vybran\u00e9 skupiny \u2013 fyzick\u00e9 osoby (podnikate\u013eov), po splnen\u00ed ur\u010dit\u00fdch podmienok.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/zmeny-v-transakcnej-dani\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-06T12:28:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-25T14:26:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/10\/business-man-working-office.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"684\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/zmeny-v-transakcnej-dani\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/zmeny-v-transakcnej-dani\/\",\"name\":\"Zmeny v\u00a0transak\u010dnej dani\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/zmeny-v-transakcnej-dani\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/zmeny-v-transakcnej-dani\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/10\/business-man-working-office.jpg\",\"datePublished\":\"2025-10-06T12:28:08+00:00\",\"dateModified\":\"2025-11-25T14:26:59+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\"},\"description\":\"Parlament schv\u00e1lil \u010fal\u0161iu novelu z\u00e1kona o\u00a0dani z\u00a0finan\u010dn\u00fdch transakci\u00ed. 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