Late payment interest under § 156 of the Tax Code after the ECB rate rise
The ECB rate has risen to 2,65 %, yet the Slovak tax office still charges 15 % a year on tax arrears. Taking apart…
The ECB rate has risen to 2,65 %, yet the Slovak tax office still charges 15 % a year on tax arrears. Taking apart…
Slovakia's corporate tax rate is not applied in profit brackets but as a single rate on the whole tax base. It is…
Decree 184/2026 Coll. does not say which security measures have to be adopted. It says how the category applying to a given…
An operator of an industrial site in Slovakia received three new figures at once in July 2026: the asbestos exposure limit, the…
From 1 April 2026 the forms of regional investment aid narrowed from four to three and one provider dropped out. The rest…
The CBAM transitional period ended on 31 December 2025 and with it the regime of quarterly reports. From January 2026 an authorisation…
The 2022 Construction Act never entered into force and was repealed. Preparing an industrial building today runs on Building Act 25/2025 Coll.…
The minimum wage is not negotiated from scratch: Act 663/2007 Coll. carries a formula with a named numerator and denominator for the…
The NBS forecast of June 2025 expected GDP growth of 1,2 % for 2025; the outturn was 0,8 %. Nominal wages meanwhile beat the…
Amending Act 272/2025 Coll. removed the sole trader from Slovakia's financial transaction tax. It did not remove the legal entity, and foreign…