For companies with employees working from other countries, tax uncertainty has decreased significantly by the end of 2025. The OECD has published an updated Commentary on Article 5 of the Model Tax Convention, which provides greater clarity on when…
Last month’s tax and legal news in brief.
On January 14, 2026, the Ministry of Finance of the Slovak Republic submitted a draft amendment to the VAT Act for a shortened comment procedure (ending on January 22, 2026). The amendment introduces targeted measures against entities that have long…
The Supreme Administrative Court of the Slovak Republic dealt with the question of whether the Tax Neutrality Directive should also apply to special (regulated) levy and whether profits generated from internal reorganization are subject to such levy.
The method for calculating accounting and tax depreciation for motor vehicles is changing. The Financial Administration has issued new guidance that clearly describes the accounting perspective from the tax perspective and explains how to avoid…
In December 2025, the Slovak Ministry of Finance issued two important decrees updating Accounting Procedures for Entrepreneurs and rules for the financial statements of large accounting entities and public interest entities. The changes mainly…
The year 2026 has brought a series of significant legislative changes to Slovakia, including in the area of taxation. The changes affect taxes, social contributions, social benefits, and state support. In the following overview, we present a…
Trade licenses that allowed the provision of crypto-asset services during the transitional period are no longer sufficient - stricter rules now apply under the European MiCA Regulation. You can verify authorised providers in the NBS register.
On December 16, 2025, the President of the Slovak Republic signed an amendment to the VAT Act (now already published in the Collection of Laws). A significant part of the amendment concerns the introduction of new obligations regarding the issuance…
On December 16, 2025, the President of the Slovak Republic signed the amendment to the VAT Act (now already published in the Collection of Laws), which was approved by the National Council of the Slovak Republic on December 9, 2025. We previously…
Last month’s tax and legal news in brief.
Another amendment to the Act on Financial Transaction Tax has been published in the Collection of Laws, which will enter into force on January 1, 2026. The transaction tax will apply only to legal entities and branches of foreign companies operating…
