Slovakia: Bill implementing DAC8 approved by Parliament; consultation on implementation of DAC9
DAC8 on cryptoasset reporting and DAC9 on the automatic exchange of Pillar Two information between EU member states
Parliament on June 10, 2025, approved a bill amending the Act on Automatic Exchange of Information on Financial Accounts for Tax Administration to implement the 2023/2226 Directive (DAC8) on cryptoasset reporting, effective January 1, 2026. The bill requires the president's signature and publication to become law.
In addition, the Ministry of Finance on June 16, 2026, initiated a consultation on a draft bill implementing DAC9 on the automatic exchange of Pillar Two information between EU member states, effective December 31, 2025. The bill also aims to align domestic legislation with OECD/G20 guidance on tax base distortion, addressing deferred tax liability and rules for transparent and reverse hybrid entities. The bill requires parliamentary approval, presidential signature, and publication to become law.
For more information, contact a KPMG tax professional in Slovakia:
Tomas Ciran | tciran@kpmg.sk