After more than six decades, the foundations of private law in Slovakia are changing. The new Civil Code unifies civil and commercial contract law and introduces new rules, in particular for legal entities, rights in rem and succession.
The deadline for mandatory electronic invoicing is approaching, and preparations for the new rules are in full swing. However, as these rules are put into practice, questions are arising, and some of them are being asked more frequently at the…
On 9 October 2026, the Council of the European Union updated the list of non-cooperative jurisdictions for tax purposes, often referred to as the European tax ‘blacklist’.
In August 2026, the Financial Directorate of the Slovak Republic published methodological guidance on the establishment of a so-called ‘classic permanent establishment’ of a taxpayer with limited tax liability located within the territory of the…
Last month’s tax and legal news in brief.
Last month’s tax and legal news in brief.
A draft amendment to the Equalisation Tax Act has been submitted to the National Council of the Slovak Republic, responding to the latest OECD guidance on Pillar Two rules. The draft provides more time to utilise the transitional CbCR safe harbour,…
In June 2026, the European Commission presented a package of measures aimed at simplifying corporate taxation in the EU, known as the “Tax Omnibus”, together with a revised Directive on Administrative Cooperation (DAC). The objective is to reduce…
As of September, the Financial Administration is expanding the scope of taxpayers that will be registered for income tax automatically (so called registration ex officio). For many organisations, this will remove the obligation to submit…
In Slovakia, we are seeing an increasingly frequent tendency, particularly in creative and intellectual professions (culture, media, IT), to take advantage of the more favourable tax regime for authors’ royalties. Combined with flat-rate expenses…
Do you operate an international transport business with vans weighing over 2.5 tonnes? From 1 July 2026, new obligations will apply to you, including the fitting of a smart tachograph and stricter rules governing the organisation of drivers’ work.
The judgment of the Court of Justice of the European Union of 16 July 2026 in Case C‑51/25 Betaal Garant Nederland CV v De Nederlandsche Bank NV provides an interpretation of the Payment Services Directive (PSD2), in particular whether an…