Taxes
30 January 2023
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…
Ivana Soboličová,
Katarína Lachkovičová
Taxes
26 January 2023
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.
Marek Masaryk,
Martin Sileš,
Martina Regásková
Taxes
24 January 2023
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.
Taxes
12 January 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…
Taxes
9 December 2022
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…
Martina Čižmariková,
Katarína Lachkovičová
Taxes
8 December 2022
The National Council of the Slovak Republic approved the amendment to the Slovak VAT Act.
Taxes
8 December 2022
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.