The Financial Directorate of the Slovak Republic has published the Information on the exemption of income from the sale of shares and capital shares under the provisions of Section 13c of Act No. 595/2003 Coll. on Income Tax. This provision may be applied upon the subject of conditions – to selected legal entities or permanent…
Trade in goods between the Slovak Republic and other EU Member States as well as third countries is subject to a strict statistical reporting obligation in Slovakia – Intrastat reporting on the receipt and dispatch of goods. Considering that data from statistical surveys are used by various business and non-business associations to obtain information about…
Amendment of the Act No. 530/2023 Coll., which amends certain acts in connection with the improvement of the state of public finances, it should not be forgotten that there is a new obligation for legal entities for the tax period 2024 in the form of – minimum tax of a legal entity. As the minimum…