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In the current issue of Tax & Legal news we would like to draw your attention to the following highlights:

European directive introduce a new top-up tax in Slovakia

For a long time, the European Union has been trying to solve the taxation of large multinational companies that use the tax regimes of countries with a low tax rate. Member States, including Slovakia, are introducing a new top-up tax that will ensure that corporations fulfil their tax obligations in the countries of their subsidiaries where profits are generated. The introduction of this tax in Slovak legislation will bring new reporting obligations.

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CBAM: Reporting rules for its transitional phase were adopted

On 17 August 2023, the European Commission adopted an implementing regulation laying down rules for fulfillment of reporting obligations under the carbon border adjustment mechanism (CBAM) during its transitional phase.

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News in the field of approval of urban planning documentation

In May 2023, the Parliament adopted an amendment to the Construction Act introducing changes in the process of approval of the urban planning documentation.

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One sentence summary | September 2023

Last month’s tax and legal news in brief.

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Financial Directorate prepared auxiliary document for proving the status of the beneficial owner

The Financial Directorate of the Slovak Republic in cooperation with the Slovak Ministry of Finance and Slovak Chamber of Tax Advisors prepared the long-awaited auxiliary material for proving the status of the beneficial owner.

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