26. 2. 2026
27. 11. 2025
27. 11.
2025
One sentence summary | November 2025
Last month’s tax and legal news in brief.
- The Slovak Ministry of Finance has issued a template for the top-up tax return form, to be used for tax periods starting from December 31, 2023.
- The government has approved a new draft Act on the Commercial Register, which aims to strengthen digitalization, the reliability of data, and to enable simpler registration through notaries or lawyers. The proposed effective date of the Act is August 17, 2026, in line with the new information system of the Commercial Register. You can find more information in our previous article.
- The Slovak Financial Directorate has published templates for notifications under Act No. 235/2012 Coll. on the special levy on business in regulated sectors, effective from December 31, 2025, to be used by regulated entities for the first time for the levy period of January 2026.
- The OECD has updated the list of signatories to the multilateral agreement on the exchange of information under GloBE (GIR MCAA), with Hungary joining on October 31, 2025, bringing the total number of signatories to 22 countries, including Slovakia.
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