The New Slovak Civil Code changes the rules for companies and individuals from 1 July 2027
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.
What the new methodological guidance on the establishment of a permanent establishment highlights – Part 1
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…
New Judgment of the Court of Justice of the EU on the Boundaries of Regulated Payment Services
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…
Amendment to the AML Act introduces new obligations for obliged entities and entrepreneurs
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…
KPMG Survey: Remote working exposes companies to the risk of establishing a permanent establishment
Remote working, including long-term home working from abroad, is fundamentally changing how companies operate in an international environment. The latest KPMG survey examines how individual countries approach the risk of establishing a permanent…
The tax office refused to allow the deduction of an unused tax loss against the tax base determined retrospectively following a tax audit
Once the right to assess tax has lapsed, the tax loss reported by the taxpayer is deemed correct, and the tax office is obliged, as a matter of official duty, to apply it to reduce the tax base increased by the tax audit in a subsequent period. This…
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.
Did you know that, as of 1 January, higher fines apply and there is a new discount for early payment of assessed tax?
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…