Slovakia: Rules and reporting obligations, reverse hybrid entities

Filings by reverse hybrid entities that satisfy the conditions as of 31 December 2021 are due by 31 January 2022.

Rules and reporting obligations

Rules for reverse hybrid entities (effective 1 January 2022) include a new reporting obligation.

The reporting requirement applies to the following Slovak tax non-residents that have at least 50% direct or indirect shares of registered capital, voting rights or profit of a reverse hybrid entity:

  • Partners of a partnership
  • Unlimited partners of a limited partnership
  • Recipients of income from subject with legal personality
  • Recipients of income from subject without legal personality

The deadline for reporting by reverse hybrid entities is the end of the calendar month following the month during which an individual became partner of a partnership, unlimited partner of a limited partnership, or a recipient of income (provided other conditions are satisfied).

In accordance with transitional provisions, filings by reverse hybrid entities that satisfy the conditions as of 31 December 2021 are due by 31 January 2022.

Read a January 2022 report prepared by the KPMG member firm in Slovakia


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