Newsletter Slovakia

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​Latest news on law, tax and business in Slovakia
    

 

 Issue September 2022

Law
  • Legal regulation of crowdfunding

Business

  • Change of the board allowance amount as of 1. September 2022
  • Accounting estimates

 Issue June 2022

​Law

  • Introduction of electronic notification of incapacity for work
  • Central Register for Accounts

Tax

  • Tax deductibility of credit interest (thin capitalisation rules) – prepared amendment

Business

  • Change of the board allowance amount of 1 May 2022

 Newsflash March 2022

  • ​Employment of persons with temporary refuge
  • International sanctions and their application in practice

 Issue February 2022

​Law

  • New act on electronic communications – changes in marketing regulations
    • Direct marketing and unsolicited communication
    • Duties and restrictions of direct marketing depending on type of recipient
    • Prerequisites of consent to the sending of electronic communication and its revocation pursuant to GDPR
    • Direct marketing in form of telephone call

Business

  • Digitalization of accounting as of 1 January 2022

 Newsflash Slovakia January 2022

​Registration with the RPSR – changes as of 1 January 2022

 Issue December 2021

​Law

  • Prepared changes in the Labour Code as of 1 August 2022
    • Informing on working conditions and terms of employment
    • Information delivery and granting form
    • Transition to another form of employment
    • Introduction of the term “paternity leave”

 

Tax

  • The most interesting tax changes
    • Public index of tax reliability
    • Deduction of investment expense
    • Both-way electronic communication
    • Tax liability and so-called “split payment”

 

Business

  • Contribution for boarding from the point of view of taxes and deductions as of the year 2022
    • Example
    • Mode in case of employees employed on basis of an agreement
    • Mode in case of managing directors and shareholders

 Newsflash 23 November 2021

​New duty to register ban accounts with the Tax Office

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JUDr. Maroš Tóth

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+421 2 5720 0444
+421 2 5273 3643

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Peter Alföldi

Partner

+421 2 5720 0411
+421 2 5273 3635

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