Taxes
9 December 2020
The COVID-19 pandemics significantly affected the place of work of many employees. Home office has become a „new normal“ in many companies but it also brings several risks and the respective legislation and its interpretation is being constantly…
Taxes
9 December 2020
National Council of the Slovak Republic, at its meeting held on 2 December 2020, approved a relatively extensive amendment to the Income Tax Act. Compared to the proposed wording, which was approved in the first reading, the final wording brings…
Taxes
21 September 2020
The Government approved the amendment to the Act on certain extraordinary measures in the financial area in connection with the spreading of a hazardous infectious human illness COVID-19 (Lex Corona). The Aim of the Amendment is to finish the…
Taxes
21 September 2020
The government´s draft amendment to the Income Tax Act was discussed in the first reading at the September meeting of the National Council of the Slovak Republic. The government´s draft, among other things, introduces rules for controlled foreign…
Taxes
14 July 2020
The Slovak Ministry of Finance introduced a draft amendment to the Slovak VAT Act bringing three major changes which are proposed to be effective from 1 January 2021 (except for the deadline for registration for special schemes which is proposed to…
Taxes
1 April 2020
In view of the current situation and the spread of COVID-19, businesses are now more than in the past concerned about the impacts of VAT on business cash flow, focusing mainly on the proposed measures related to the possibility to defer tax payment…
Taxes
1 April 2020
In connection with the coronavirus (COVID-19) the Slovak Parliament approved several measures in the financial area. These measures are related to tax, customs duties, accounting and the financial market.
Branislav Ďurajka,
Marianna Dávidová