The protocol to amend the 2023 Moldova—Slovak Republic Income and Capital Tax Treaty will take effect on 1 May 2025. The protocol, signed on 10 September 2024, aligns the treaty with the latest international standards based on OECD/G20 BEPS

The Slovak Republic’s parliament has passed a second amendment to the Financial Transaction Tax Act, set to take effect on 1 April 2025. The amendment expands taxpayer exemptions to include schools, extends exemptions for attorneys and public

The Slovak Government has approved a draft bill to implement Council Directive (EU) 2023/2226 (DAC8), which introduces new reporting and due diligence rules for crypto-asset service providers. This follows after the Slovak Republic’s Ministry

The Slovak Republic’s Parliament has accepted a proposal to consider the draft bill amending the Excise Duty Law on Mineral Oil on 17 January 2025. The bill proposed lowering the excise duty on unleaded motor fuels (CN codes 2710 12 41, 2710 12

The Slovak Parliament is reviewing proposed bills to lower corporate tax rates and extension of the loss carryforward limit in the country. One of the draft bills advocate reducing the corporate tax rate to 16% from the standard rate of 21% and

The Slovak Parliament is reviewing four proposed amendments to the VAT Act. The first bill expands the 5% reduced VAT rate to include certain mixes and doughs for baked goods. The second bill extends the 5% rate to menstrual hygiene products like