The Slovak government has initiated the process to amend its minimum tax legislation to align with the OECD/G20 Pillar 2 Side-by-Side Package, confirming EU-level endorsement and opening the draft bill to public consultation until mid-February 2026.
The Slovak Republic’s Ministry of Finance (MoF) published Preliminary Information No. PI/2026/11 on 19 January 2026 concerning the preparation of draft legislation to amend Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive (Directive (EU) 2022/2523).
The primary objective of the bill is to incorporate additional adjustments arising from the OECD/G20 Inclusive Framework’s administrative guidance to the Global Anti-Base Erosion (GloBE) Model Rules, adopted on 5 January 2026, as part of the OECD Side-by-Side Package.
Public comments and proposals on the draft bill may be submitted until 13 February 2026.
Earlier, on 5 January 2026, the OECD issued a document titled “Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar 2), Side-by-Side Package” which set out more details of the side-by-side arrangement originally discussed with the US in June 2025.
