Tax-News

On 28th November 2024 the Parliament approved the amendment of the Act no. 279/2024 on Financial Transaction Tax (“FTT”) approved by the Slovak Government in October 2024. The Act was approved as the part of the consolidation package with the aim to improve the state of public finances. FTT will be effective from 1 January 2025, however the first taxation period will be April 2025.

The government of the Slovak Republic has approved and filed to the Slovak Parliament for further proceeding the so-called “lex consolidation” representing a set of measures amending the particular acts. Please note that these changes have not yet been approved by the Slovak Parliament, they represent only the proposed measures and during the process of negotiation may be subject to further changes. The following changes are proposed by the government:

In einer Anfragebeantwortung des BMF zur Umsatzsteuerbefreiung von Aufsichtsratsvergütungen wird klargestellt, dass diese nur gilt, wenn die Zahlung direkt an das AR-Mitglied erfolgt.

Mit dem COFAG-Neuordnungs- und Abwicklungsgesetz wurde auch eine Verzinsungsregelung betreffend der Rückerstattung getroffen.