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.
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.
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…
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…
On 14 April 2026, an amendment to the Act on Protection against the Legalisation of Proceeds of Criminal Activity and on Protection against the Financing of Terrorism was adopted. The amendment entered into force on 1 June 2026, while certain…
On 27 May 2026, the Ministry of Finance of the Slovak Republic submitted a draft amendment to the VAT Act for consultation. The proposed amendments will also affect the areas of mandatory electronic invoicing and mandatory digital reporting of…
On 27 May 2026, the Slovak Ministry of Finance submitted a draft amendment to the VAT Act for consultation. A key part of the amendment comprises measures to combat VAT evasion and abuse of the VAT system. This is the second part of a series…
On 27 May 2026, the Slovak Ministry of Finance submitted a draft amendment to the VAT Act for consultation. It introduces significant changes affecting the platform economy and extends the ‘single VAT registration' system. It will affect not only e…
Last month’s tax and legal news in brief.