Slovakia: Expanded scope of binding tax opinions on income tax, VAT, and financial transaction tax
Effective September 1, 2025
Amended rules on binding tax opinions—effective September 1, 2025—were published in the official gazette in August 2025.
The scope now includes more provisions of the Income Tax Act, Value Added Tax (VAT) Act, and all provisions of the Financial Transaction Tax Act.
For more information, contact a KPMG tax professional in Slovakia:
Tomas Ciran | tciran@kpmg.sk