Slovakia: Tax collection and reporting guidelines in Financial Transactions Tax Act
The Financial Transactions Tax Act becomes effective on January 1, 2025.
The Financial Transactions Tax Act was published in the Collection of Laws on October 25, 2024. Since the expert discussion could only take place during and after the approval of the act in the National Council, several areas remain unanswered. In particular, it is unclear whether it will be necessary to amend the act before it becomes effective on January 1, 2025.
Read a November 2024 report prepared by the KPMG member firm in Slovakia