The Ministry of Finance of the Slovak Republic has issued new guidelines on determining the content of the transfer pricing documentation. Additionally, a new corporate income tax return form for the year 2025 has been published, featuring a revised…
On August 13, 2025, the Polish Supreme Administrative Court issued a decision confirming that, when applying the withholding tax exemption on dividends under Article 22(4) of the Polish Corporate Income Tax Act, it is not necessary to verify whether…
The Supreme Administrative Court of the Czech Republic has ruled that a simple declaration of beneficial ownership is not sufficient to apply a reduced withholding tax rate on royalty payments. Companies must also have a direct legal relationship…
The amendment to the Top-Up Tax Act, which aims to ensure a minimum level of taxation for large and multinational corporate groups at a rate of 15%, introduces changes that will also affect the Tax Administration Code and bring new obligations in…
Last month’s tax and legal news in brief.
When leasing real estate or other assets for a long term, it often happens that the lessee needs to adapt the property to their needs. Under certain conditions, technical improvements made to leased assets can be included in assets and depreciated…
On October 10, 2025, the ECOFIN Council approved conclusions regarding the update of the EU list of non-cooperative tax jurisdictions, the so-called “blacklist”, and the status of commitments by cooperating jurisdictions, the so-called “greylist”.
The amendment to the VAT Act introduces, from January 1, 2027, the obligation of electronic invoicing for domestic transactions, initially for VAT payers established in Slovakia. Data on the supply of goods and services will be sent digitally to the…
Stricter rules against the gender pay gap, based on the European Equal Pay Directive, should apply from June 2026. The new legislation brings challenges for HR managers and employers, who will face new obligations.
Last month’s tax and legal news in brief.
On September 24, 2025, National Council approved the third consolidation of public finances in an accelerated legislative procedure. We bring you an overview of the key changes in the tax area. The above-mentioned law is still subject to the…
The Czech Republic has approved and published in the Collection of Laws amendments to the Minimum Tax Act, introducing the EU Minimum Tax Directive for large multinational companies. The amendment began to apply the day after its publication, with…