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Tax News Archive 2014 Bratislava

  • 30.10.2023 TAX NEWS – Changes in the limitation of tax deductibility of interest costs from 1 January 2024

    In relation to the coming year end of 2023 we would like to bring to your attention the new provisions of Art 17k of the Slovak Income Tax Act („SITA“) related to the limitation of interest costs tax deductibility which will be effective from 1 January 2024.

  • 16.08.2023 Tax News - Slovakia 2023

    What is new in the Slovak legislation? • New e-VAT evidence form from July 1, 2023 • Income from corporate bonds paid to SK non-residents will not be subject to tax • Important news in personal income taxation • EU framework agreement for cross-border teleworkers • Unification of the limit for cash payment to TEUR 15 from July 2023 • Increase of the basic compensation for use of private motor vehicle during a business trip Provisions currently in discussion o Re-increasing of meal allowance in 2023 o More favourable exemptions of income from the sale of real estate

FALCON’s „TAX-NEWS” is prepared with due care, is intended to provide general guidance and therefore only provides a quick overview of recent changes in tax legislation. For this reason it does not aim for completeness and preciseness. Specifically, it cannot replace the personal tax advice that is required for each individual matter. Therefore, please understand that we assume no liability whatsoever for the contents of the TAX-NEWS.

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