On 8 December 2023, the Slovak Parliament approved legislation to enforce a top-up tax to ensure minimum taxation for large local entities and multinational groups. The legislation aligns with the OECD Pillar Two and the EU global minimum tax directive. This law was published in August 2023 and enacted on 31 December 2023. In addition, the deadline for filing top-up tax returns and notifications was extended from 13 to 15 months after the tax period. This complies with the EU Global Minimum Tax Directive No. 2022/2523 issued on 15 December 2022. The directive aims to ensure a minimum level of taxation for multinational groups and large local groups within the EU.