Download our tax alerts below with the overview of the most significant changes brought by the amendments to the Slovak Income tax, Value Added Tax and Tax Code.
New introduced definitions, Exit tax, Business combination, Patent box, Super deduction of R&D costs, Hybrid mismatches, Rules for controlled foreign companies "CFC" Rules, Divided income, Participation Exemption, Taxation of income for provision of certain services
The amendment to the VAT Act focuses on areas where application practice required the need to modify the existing VAT rules and also to areas that needed to be aligned with the European Court of Justice's case-law on VAT
The amendment to the Tax Code significantly reforms the institute of tax secrecy to ensure international tax cooperation in the tax area and to remove barriers in providing information in the fight against tax evasion and frauds.
The amendment introduces a long awaited institute of the tax reliability index for taxpayers, including special tax regimes for reliable tax entities, which should be motivational and preventive
Shall you have any questions about these changes, we are more than happy to answer.