In December, we pointed out the new administrative obligations for employers from 1 January 2023 towards the Social Insurance Agency. By the article below, we would like to remind you of these obligations as these are necessary to be fulfilled…
From 2023, every employee, as well as statutory representatives with management contract, will pay the minimum amount of health insurance which is derived from the sum of substance minimum valid on the first day of the calendar year.
A new EU Council Directive on global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (the so-called Pillar Two) should transpose the rules into local law by 31 December 2023.
The new Guidelines came with several changes. The most significant of them relate to the new definition of significant controlled transaction, the criteria for determining the scope of the taxpayer's documentation obligation, as well as the…
Decree of the Ministry of Labor, Social Affairs and Family of the Slovak Republic ("MPSVR SR") was published in the Collection of Laws, which increase the amounts of meal allowances. The amounts of meal allowances are amended for the third time…
The National Council of the Slovak Republic approved the amendment to the Slovak VAT Act.
The National Council of the Slovak Republic approved the amendment to the Slovak Income Tax Act (SITA). This amendment includes several changes and clarifications in the personal income tax area.