What has been changed in accounting from 31 December 2025 and 1 January 2026?
In December 2025, the Slovak Ministry of Finance issued two important decrees updating Accounting Procedures for Entrepreneurs and rules for the financial statements of large accounting entities and public interest entities. The changes mainly…
The new European Commission work programme for 2026
Read an overview of the main measures the European Commission plans to introduce in the area of direct taxation in 2026. The new work programme builds on the Commission’s long-term strategies and responds to the current needs of the business…
Parliament approved Amendment to the Top-Up Tax Act
The amendment to the Top-Up Tax Act, which aims to ensure a minimum level of taxation for large and multinational corporate groups at a rate of 15%, introduces changes that will also affect the Tax Administration Code and bring new obligations in…
One sentence summary | October 2025
Last month’s tax and legal news in brief.
The new Guidelines on transfer pricing documentation introduce a significant change
The Ministry of Finance of the Slovak Republic has issued new guidelines on determining the content of the transfer pricing documentation. Additionally, a new corporate income tax return form for the year 2025 has been published, featuring a revised…
The Ministry of Finance of the Slovak Republic issued guidance on the Financial Transaction Tax
The guidance clarifies the assessment of performing a taxpayer’s activity in Slovakia, the taxation of recharged costs, and transactions that are not subject to tax in the case of cash pooling.
New Commercial Register Act in the Comment Procedure
The Ministry of Justice of the Slovak Republic has introduced a draft Act on the Commercial Register, which fundamentally changes the rules for company registration, transfers competencies to notaries, and increases data transparency. From March…
Do you know what comes with buying a new car from another EU member state?
Buying a new car or motorbike from another EU member state is not an everyday occurrence. It's important to bear in mind in advance that even if you bring a new vehicle from another EU member state to Slovakia as a private individual, you will still…
European Commission publishes work program for 2025
We have prepared a summary of key measures that the European Commission plans to propose in 2025. They are based on long-term strategies while also responding to the current political and economic challenges of member states. The work program…
Did you know the difference between withholding tax and tax guarantee?
Withholding tax and security tax are two different methods aimed at securing tax collection (at source). Did you know that the main difference between them lies in their purpose and the way they are implemented?
Amendment to Accounting Procedures
Adjustment of accounting for equalization tax and financial transaction tax. Changes in the accounting of crypto assets.
Amendment to the Financial Transaction Tax Act Approved by Parliament
Only 56 days of the approval of the Financial Transaction Tax Act, the Parliament approved its amendment.