From 1 January 2026, Cyprus is introducing new anti-abuse measures concerning payments of interest, dividends and royalties to low-tax and non-cooperative jurisdictions, which were adopted on the basis of three decrees published on 13 March 2026.…
Last month’s tax and legal news in brief.
The Organisation for Economic Co-operation and Development (OECD) has published an updated list of jurisdictions that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two, which…
Following the February update of the EU list (the so-called EU Blacklist), Poland and the Czech Republic introduced amendments in March 2026, each opting for a different implementation approach.
Slovakia is preparing a major change for everyone who offers short term rentals of flats, houses or rooms – for example via Airbnb, Booking.com or other platforms. The government has approved a draft law that will introduce a state register of…
The Ministry of Labour, Social Affairs, and Family of the Slovak Republic has submitted a new proposal for the regulation of digital platforms, responding to the expansion of delivery and transport services. The legislation, based on a European…
As of 1 January 2026, the rules on withholding tax applicable to payments for software made to foreign suppliers have changed.
From 1 January 2026, Act No. 384/2025 Coll. on the recording of sales comes into force, imposing new obligations on businesses and amending the Tax Code. Penalties for breaches of tax obligations are being tightened, and an incentive mechanism is…
The top-up tax rules under Pillar 2 bring new obligations for large groups of companies in Slovakia as well.
The filing deadline for income tax returns for 2025 and paying the respective tax is Tuesday, 31 March 2026.
The new Commercial Register Act grants attorneys new authority, as it introduces new institute - authorization of articles of association and other business documents by an attorney.
The Commission Implementing Regulation (EU) 2024/2952 of 29 November 2024 laying down a common template and electronic formats as regards the information to be provided in income tax information reports, as amended.
