27. 3. 2024
29. 5. 2023
29. 5.
2023
One sentence summary | May 2023
Last month’s tax and legal news in brief.
- The Financial Administration has published the list of taxpayers with tax reliability index on its website. An overview of the taxpayer assessment is publicly available in the information lists.
- The Ministry of Labour, Social Affairs and Family of the Slovak Republic has published on its website a structured form the Application for granting an exception pursuant to Article 16 (1) of Regulation (EC) No. 883/2004, in which it is possible to select the performance of telework according to the Framework Agreement between the Slovak Republic and Austria as a reason (you can find more information about the signing of the Framework Agreement with effect from 1 June 2023 in our previous Article).
- New rates of the meal allowances for business trips will come into force on 1 June 2023: EUR 7.30 (for the time zone 5 to 12 hours), EUR 10.90 (for the time zone over 12 to 18 hours) and EUR 16.40 (for the time zone over 18 hours). In this context, the minimum value of the meal voucher increased from EUR 5.10 to EUR 5.48, the minimum employer contribution/financial contribution increased from EUR 2.81 to EUR 3.02 and the maximum employer contribution/financial contribution increased from EUR 3.74 to EUR 4.02.
- The President signed an amendment to the Whistleblower Protection Act, which from 1 July 2023 regulates the obligations of employers in the area of the internal system of notice’s verification. In addition, the penalties for non-compliance are increased up to EUR 100 000.
- The Social Insurance Agency allows from 15 May 2023 to request the issuance of an A1 certificate also via an electronic form. More information on the document for social security purposes when employees work abroad, can be found on the following link.
- The Parliament has not approved the draft amendment to the Act on Foundations to the second reading during the May's session. The instrument for managing private assets which was supposed to introduce so-called private foundations failed to pass even by the parliamentary proposal.
- The Slovak Government has extended by Decree the financial contribution for accommodating Ukrainian refugees according to the Act on Asylum until the end of 2023, while the amount remains unchanged.
- The European Central Bank increased the key interest rates on the main refinancing operations to 3.75% with effect from 10 May 2023.
Do you have a question? Write us.
Our experts will answer your questions
Share the article
Recommended
27. 3. 2024
29. 11. 2023
29. 11. 2023
