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One sentence summary | October 2026

Last month’s tax and legal news in brief.

  • The Ministry of Finance of the Slovak Republic has published new templates for personal and corporate income tax returns for the year 2026. These forms will be used when submitting tax returns for which the filing deadline falls after 31 December 2026.
  • From 1 November 2026, a handling fee of €2 per item on the customs declaration is planned to be introduced for online purchases from countries outside the EU, regardless of the value of the goods. Consumers should also check what fees the seller or online platform is charging them and whether these are actually intended to cover customs duties.
  • From 1 December 2026, the daily subsistence allowance rates for domestic business trips will increase. The new meal allowance rates will be EUR 9.80 (for a duration of 5 to 12 hours), EUR 14.60 (for a duration of more than 12 hours up to 18 hours) and EUR 21.70 (for a duration of more than 18 hours), depending on the length of the business trip.
  • On 20 October 2026, the Financial Directorate of the Slovak Republic updated the overview of valid double taxation agreements in force relating to income and property taxes. The overview contains up-to-date information on the treaties that the Slovak Republic has concluded with individual countries and serves as a practical reference when assessing the taxation of income in cross-border situations.

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