The Financial Directorate of the Slovak Republic in cooperation with the Slovak Ministry of Finance and Slovak Chamber of Tax Advisors prepared the long-awaited auxiliary material for proving the status of the beneficial owner.
For a long time, the European Union has been trying to solve the taxation of large multinational companies that use the tax regimes of countries with a low tax rate. Member States, including Slovakia, are introducing a new top-up tax that will…
In May 2023, the Parliament adopted an amendment to the Construction Act introducing changes in the process of approval of the urban planning documentation.
On 17 August 2023, the European Commission adopted an implementing regulation laying down rules for fulfillment of reporting obligations under the carbon border adjustment mechanism (CBAM) during its transitional phase.
Last month’s tax and legal news in brief.
At the end of June, the Slovak Parliament passed three important amendments covering several areas which should contribute to a lower tax burden of Slovak tax individuals.
The Slovak Ministry of Finance introduced a draft amendment to the Slovak VAT Act bringing the following major changes.
Last month’s tax and legal news in brief.
New FASTER Directive (Faster and Safer Relief of Excess Withholding Taxes) aims to simplify the system of withholding tax and its refund.
Tax deductibility of the services provided by the group is often subject to review by Tax Authorities. Do you know which steps should not be underestimated so that a possible tax audit does not surprise you?
With effect from 22 June 2023, the Measure No. MF/006455/2023-74 on the report on income tax information enters into force by which the Ministry of Finance of the Slovak Republic (the „Ministry “) stipulates the content, arrangement, and electronic…
The National Council of the Slovak Republic ("NC SR") approved the Act amending the Act on the Commercial Register and the Act on the Register of Non-Governmental Non-Profit Organisations (the "Amendment").
