Newsletter Slovakia

• Payment of wages in special cases in subcontracting relationships

• Approved amendment to the Motor Vehicle Tax Act

Business

• How to prepare for an effective financial audit
  
• Amendment of the Act on Travel Allowances

 

 Read as a PDF file: Engli​sh version, Slovak version​​

• Approved wording of the "Consolidation Package"
  

 Read as a PDF file: Engli​sh version, Slovak version​​​​​

• Government proposal for measures to consolidate public finances
  

 Read as a PDF file: English version, Slovak version​​

• New Consumer Protection Act

• Translation of the OECD Transfer Pricing Guidelines

• German law on due diligence in supply chains
  
• Employers, get ready for total transparency in pay!
  

 Read as a PDF file: English version, Slovak version​​

• Cross–border secondment of employees within the EU
  
• Investing in Mallorca​​
  

 Read as a PDF file: English version, Slovak version​

• Consolidation package changes taxes and levies
  

 Read as a PDF file: English version, Slovak version

• Proper setup of the proxy's conduct in the company
• Cross-border transfer of a company's registered office

• Use of standard prices when valuing inventories
• Adjustment of allowances for business trips within Slovakia
  

• Changes to whistleblowing regulation in Slovakia – Amendment to the Whistleblowers Act

 Read as a PDF file: English version, Slovak version

• Conversion of companies and cooperatives and new procedures for cross-border mobility of companies

• Conversions of companies and cooperatives and new procedures for cross-border mobility of companies – tax implications
• Minimum standards for proving the final beneficiary
  

• Private foundations as the future of family wealth

• Reporting information on corporate sustainability
  

• Commercial Code Amendment

• Basic information on EU funding for the 2021-2027 programming period

• Audit obligation of accounting entities in 2022
  
  

• Legal regulation of crowdfunding

• Change of the board allowance amount as of 1. September 2022
• Accounting estimates
  

• Introduction of electronic notification of incapacity for work
  
• Central Register for Accounts
  

Tax

Business

• Change of the board allowance amount of 1 May 2022
  

• New act on electronic communications – changes in marketing regulations
  • Direct marketing and unsolicited communication
  • Duties and restrictions of direct marketing depending on type of recipient
  • Prerequisites of consent to the sending of electronic communication and its revocation pursuant to GDPR
  • Direct marketing in form of telephone call

• Digitalization of accounting as of 1 January 2022