DAC9 introduces new rules for sharing top-up tax information and filing obligations under the Pillar 2 GMT Directive (Directive (EU) 2022/2523).
The Slovak Parliament approved a draft bill to implement Council Directive (EU) 2025/872 of 14 April 2025 (DAC9) on 22 October 2025.
The directive introduces new provisions to enhance the exchange of information related to Top-up Tax Information Returns and sets out the operational framework for fulfilling the filing requirements established under Directive (EU) 2022/2523 (Pillar Two – Global Minimum Tax).
The documentation thoroughly tracks the bill’s journey through the National Council of the Slovak Republic, detailing key stages such as its submission, the assignment of committees (Constitutional Law Committee and Committee for Finance and Budget), and its progression through the first, second, and third readings.
Additionally, the documentation confirms that the bill successfully advanced through all parliamentary stages, culminating in the third reading at the 40th meeting on 21 October 2025, and is currently advancing to the editorial office.
Earlier, the Slovak Republic’s Ministry of Finance had opened a public consultation on a draft bill to implement Council Directive (EU) 2025/872 of 14 April 2025 (DAC9) on 16 June 2025. The draft legislation included DAC9 implementation and amendments to adopt 2024-2025 guidance from the Inclusive Framework on deferred tax liability adjustments and rules for transparent and reverse hybrid entities.
