One sentence summary | April 2023

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Last month’s tax and legal news in brief.

The Ministry of Labour, Social Affairs and Family of the Slovak Republic released a draft decree on the increase the amounts of meal allowances to EUR 7.30 (for the time zone 5 to 12 hours), EUR 10.90 (for the time zone 12 to 18 hours) and EUR 16.40 (for the time zone over 18 hours). We will keep you informed of any new developments in this respect with the expected effective date on 1 June 2023.
Amendment to the Act on subsidies under the purview of the Ministry of Labour, Social Affairs and Family will bring changes in the provision of meals subsidies from 1 May 2023 (re-introduction of so-called free school meals). You can apply for a meal subsidy regardless of the tax bonus for children or irrespective of the amount of household income. For more information see the frequently asked questions section.
Individuals - employees do not forget to assign 2% of your taxes until 2 May 2023 at the latest. You must submit to the tax authority the Confirmation of Tax Paid and Declaration on Tax Assignation. The Financial Administration has also prepared a simple guide in this respect.

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