26. 2. 2026
29. 10. 2025
29. 10.
2025
One sentence summary | October 2025
Last month’s tax and legal news in brief.
- The Parliament has approved a new Act on Consumer Loans and Other Loans and Credits for Consumers, which abolishes the existing state support for increased mortgage repayments and transfers this obligation to banks. Under the new rules, financial institutions themselves will be responsible for providing assistance to clients, with the state no longer intervening in the process. These changes will take effect from December 1, 2025, and the provision of this service by banks will be voluntary.
- As of December 1, 2025, according to the Announcement of the Ministry of Labour, Social Affairs and Family of the Slovak Republic No. 280/2025 Coll., the amounts of meal allowances for domestic business trips will increase to EUR 9.30 (time zone 5 to 12 hours), EUR 13.80 (time zone 12 to 18 hours), and EUR 20.60 (time zone over 18 hours).
- The Ministry of Finance of the Slovak Republic has issued new templates of income tax return forms for individuals and legal entities for the year 2025. These templates will be used when submitting tax returns by taxpayers whose filing deadline falls after December 31, 2025 at the earliest.
- The Financial Administration has issued information on the amendment to the Act on Financial Transaction Tax, which, as of January 1, 2026, introduces changes to the notification obligations for selected entities. Among other things, the amendment excludes self-employed individuals from the group of taxpayers, revises the definitions of taxpayer and tax remitter, and introduces a new definition of permanent establishment. At the same time, a new template for the “Notification on Financial Transaction Tax” has been established, which will be used for the first time for the January 2026 tax period.
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