30. 4. 2026
One sentence summary | April 2026
Last month’s tax and legal news in brief.
Daňovky
Tax and Legal
news
30. 4. 2026
Automatic exchange of information under Pillar Two: updated list of GIR MCAA…
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…
30. 4. 2026
Poland and the Czech Republic updated their lists of non-cooperative jurisdictions
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.
30. 4. 2026
Did you know a state register of accommodation providers is being prepared to…
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…
26. 3. 2026
Slovakia introduces strict rules for all digital labor platforms
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…
26. 3. 2026
Withholding tax on payments for software in Slovakia – changes from 2026
As of 1 January 2026, the rules on withholding tax applicable to payments for software made to foreign suppliers have changed.
26. 3. 2026
Did you know that, as of 1 January, higher fines apply and there is a new discount…
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…
26. 3. 2026
Top-up tax: new obligations for large groups
The top-up tax rules under Pillar 2 bring new obligations for large groups of companies in Slovakia as well.
26. 3. 2026
Do not forget to file the income tax returns
The filing deadline for income tax returns for 2025 and paying the respective tax is Tuesday, 31 March 2026.
26. 3. 2026
Attorneys will authorize business documents
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.
26. 2. 2026
Filing of reports containing income tax information
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.
26. 2. 2026
Company formation within 48 hours? A new legal framework for innovative businesses
On 20 January 2026, the European Parliament adopted a resolution to pave the way for a new, unified legal framework for innovative companies across the European Union. The aim is to simplify business across Member States and support the growth of…