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29. 5. 2025 29. 5. 2025
In brief

One sentence summary | May 2025

Tax and Legal Department

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Last month’s tax and legal news in brief.

  • The Ministry of Finance of the Slovak Republic submitted a draft amendment to Decree No. 229/2014 Coll. for public consultation, aiming to expand the scope of tax regulations for which taxpayers can request binding opinions. This amendment pertains to the Income Tax Act, the Value Added Tax Act, and the new Financial Transactions Tax Act.
  • An electronic form for Notification of Financial Transactions Tax is available on the financial administration portal. More information about the deadline for submitting this notification can be found in our article.
  • The Government of the Slovak Republic approved a draft amendment to the Consumer Protection Act, which introduces a new consumer right to repair selected products. The legislation also introduces stricter measures against misleading environmental marketing (known as greenwashing) and the obligation to indicate the estimated lifespan of goods.
  • The financial administration updated the overview of valid and effective treaties of the Slovak Republic on the prevention of double taxation in the field of income and property taxes as of May 23, 2025.

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