On 20 June 2018 the Slovak Parliament has approved the Governmental proposal of the insurance tax act introducing tax in the amount of 8% from non-life insurance lines of business in case that the insured risk is located in the territory of…
Trading with virtual currencies is becoming an increasingly discussed topic. As the current version of tax and accounting legislation does not provide for necessary guidance, at the end of March the Ministry of Finance issued a Methodological…
Proposal of the Act on insurance tax, which is a part of the Governmental legislative plan for 2018, is already in inter-governmental review process.
Starting from 2018, definition of tax residency of individuals has been broadened.
On 19 December, the President signed an amendment to the VAT Act, which was approved by the National Council of the Slovak Republic at the beginning of December.
On 7 December 2017 Parliament approved an Amendment to the Income Tax Act. The second reading has brought several significant changes, such as the exemption of income from the sale of shares and business shares.
The Amendment of the Act No. 563/2009 Coll. on Tax Administration (the Tax Code) was approved by the Slovak Parliament for the second reading. The next steps of the legislative process are planned for October 2017.