Slovakia: Guidance on establishment of “classic” permanent establishment (PE)
Guidance builds on latest OECD and BEPS developments.
The Financial Directorate in August 2026 published guidance on the establishment of a so-called “classic” permanent establishment (PE) within Slovakia.
The guidance builds on the latest version of the OECD Model Tax Convention and Commentary (2025) and reflects the changes introduced by the BEPS project, particularly regarding the definition of a PE and cross-border work from one’s place of residence.
Read an October 2026 report prepared by the KPMG member firm in Slovakia