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…
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.
Does the Tax Neutrality Directive apply to regulated levies?
The Supreme Administrative Court of the Slovak Republic dealt with the question of whether the Tax Neutrality Directive should also apply to special (regulated) levy and whether profits generated from internal reorganization are subject to such levy.