2.10.2025
Slovak Parliament has approved the third consolidation package, which aims to reduce the public finance deficit. The measures are expected to bring savings of approximately 2.7 billion EUR and will affect entrepreneurs, employees, and self-employed persons.
In the area of corporate taxation, a new minimum tax bracket is being introduced for companies with annual taxable income above 5 million EUR, with the minimum tax increasing from the original 3 840 EUR to 11 520 EUR. The other brackets remain the same. A significant change is also taking place in the special levy in the areas of collective investment, where the rate is increasing from 4,36% to 15%.
A new charge is also being implemented for primary building materials such as gravel, sand, and stone. The charge will only apply to new extractions and is meant to promote the recycling of building materials. The rate is set at 1,35 EUR per ton.
As a part of the fight against tax evasion, a so-called general tax pardon is being introduced. This pardons fines and penalty interest for unpaid or unreported tax to tax and customs authorities. Taxpayers will have to pay their outstanding amounts or report them retrospectively between January 1st and June 30th, 2026. The amnesty applies to income tax, VAT, excise duties, motor vehicle tax, and insurance tax. However, it does not apply to tax advances, special charge from regulated industries, solidarity tax, local taxes, and fees.
From 2026, businesses will have to allow customers to make cashless payments by card or QR code. The schedule anticipates the preparation of cash registers in November 2025, test operation from January 2026, and mandatory acceptance from March 2026.
The VAT deduction regime for car use is also changing. If a passenger car is used exclusively for business purposes, the full deduction remains the same. However, in the case of combined use for business and private use, the deduction will be limited to 50%. The change affects purchase of vehicles, their operation, servicing, repairs, fuel, and spare parts.
Self-employed persons will now be required to pay contributions earlier – from the first day of the sixth month after becoming eligible to conduct business. The amendment also introduces a special assessment base of 26% of the average wage from two years ago. The minimum assessment base is also increased from 50% to 60%. Employees health insurance contribution will also be increased by 1% and the insurance tax rate from 8% to 10%. In the case of a disabled person, this increase will only be 0,5%.
Consolidation measures also affect public holidays. November 17th is permanently being abolished and January 6th and May 8th are only abolished for the year 2026. The ban on sales during public holidays is being abolished in most cases, but remains in place for January 1st, Good Friday, December 24th after 12 noon, and December 25th and 26th.
An important change is the introduction of new tax brackets for individuals. Income between 60 000 EUR and 74 999 EUR will be subjected to a rate of 30%, and income above 75 000 EUR will be subject to a rate of 35%. The Slovak Ministry of Finance will be given the power to flexibly adjust meal allowance rates for selected groups of employees or for certain countries in the event of significant difference between the basic rates and the actual prices of food and beverages.
Changes are also coming in the area of social insurance. The exemption whereby no income tax income was paid during sick leave, maternity leave, or childcare leave is being abolished. Under new rules, if an employee receives bonuses for a previous period, insurance contributions will be deducted from them even during these periods of work absence.
Employers will bear higher costs in the event of temporary inability to work. Instead of the current 10 days, they will be required to pay income compensation during the first 14 days of sick leave, with the Social Insurance Agency starting to pay benefits from the 15th day. Another new feature is the possibility for the attending physician to issue sick leave shortly after its expiration, with the consent of the assessing physician.
Another significant change is the increase in VAT on selected foods. The higher rate will apply to sweets, candy, cakes, ice cream, jams, and salty snacks. Diet foods will be exempt under special regulation to be published by the Ministry of Health. Finally, the package also introduces an increase in property insurance tax from the original 8% to 10%, which will directly affect the cost of business entities.
The approved consolidation package brings extensive legislative changes affecting several areas – from taxation of legal entities and individuals, through contributions, to labour conditions and public holidays. In practice, it will be necessary to pay close attention to changes in tax obligations, increased contributions, and changes in VAT.
Also important are the new rules for self-employed persons, the expantion of minimum assessment bases, and increases in certain tax rates. Companies should monitor the new minimum tax limits, higher special charge, and the introduction of payments for primary building materials. Similarly, the onligation to accept cashless payments should not be underestimated, as its introduction will have both technical and financial implications for business practice.
Changes in labour relations are also significant, particularly the extension of employers’ obligation to pay compensation for lost income during sick leave and the abolition of certain public holidays. These measures will directly affect work organization and operational planning.
In general, it will be important to monitor secondary regulations and methodological guidelines that specify the practical application of individual measures in a timely manner. The changes will take effect from the beginning of 2026, so it is advisable to prepare for them in advance.
22.09.2025
The amendment of the act modifies the maximum rate of the local development fee, which from 2026 will be in the range of 5 to 50 EUR for each square metre started of the above-ground floor area of the building. This change responds to the evolution of the consumer price index since the entry of the original legislation into force in 2016.
From 2026, the legislator introduces an inflation coefficient, which will be used to calculate the amount of the fee. The coefficient will be announced each year by the Ministry of Finance of the Slovak Republic in the Financial bulletin, based on data, from the Statistical Office of the Slovak Republic. A transitional provision already provides for the calculation for 2026 by comparing the consumer price index of July 2025 against July 2024.
Municipalities will now have the option to reduce the development fee rate, but only for industrial buildings, warehouse buildings and administrative buildings that are located in industrial parks. However, such a reduction can only be established as of January 1 of the calendar year. Such an approved reduction would be valid for at least one year.
The legislation introduced a new option to count investments in public infrastructure, offering a different way of paying the development charge. For this possibility, several conditions must be met, which are the conclusion of a written contract between the municipality and the taxpayer, the execution of the investment in accordance with the terms of the law and public contract, and the transfer of the implemented building or facility to the property of the municipality. This mechanism aims to let municipalities have the flexibility to develop the area without the need for immediate capital expenditure. It also encourages the involvement of investors in the realisation of public benefit goals.
The Act also directly expands the purposes for which the development charge revenue can be used. It is now also possible to finance the acquisition of real estate, construction and buildings improvements along with the removal of structures, facilities for safety and maintenance of the municipality, the promotion of public transport and also planning documentation along with municipal development programs.
Municipalities will be required to publish information of the amount of revenue from the levy and its use on annual basis. This obligation applies on a project-specific basis and must be met no later than June 30 of the following calendar year.
The first paragraph defines the difference between the old and new procedure. The decisive point is the moment when the chargeable obligations arose, so whether it occurred before or after the entry into force of the amendment.
The second paragraph lays down the rules for the use of the charge if the revenue was received before 1 January 2026 but has not yet been used. To avoid retroactivity, the municipality is only required to use the funds in accordance with section 11(2)(a). Thus, for the purposes that mostly correspond with the prior legal status.
Paragraph three defines the method of calculating the inflation coefficient for 2026 on the basis of the previously mentioned consumer prices for the month of July 2025 compared to July 2024.
Fourth paragraph builds on paragraph three and sets out the deadline by which the inflation coefficient for 2026 must be published, which is immediately after 31 October 2025. This will ensure the timely preparedness of the entities that are affected by the amendment.
Security personnel are used to carry out tasks arising from the law on the protection of classified information. To fulfil this function, the head may set up a special unit or personally delegate a staff member to carry out these tasks within a defined scope.
Where required by the number of tasks or the complexity of the organisational structure, the head may establish several dedicated workplaces or may, in writing, authorize multiple security employees.
This function may be performed only on the basis of a valid certificate for access to classified information, proof of completion of the security personnel examination, and a written authorization in the defined scope of tasks.
The security personnel examination is conducted pursuant to a decree issued by the National Security Authority. The aim of this decree is to align the legal framework governing the agenda of security personnel with the requirements for the electronic performance of public administration. To this end, it introduces exclusively electronic communication with the National Security Authority. Through a new online portal, the entire agenda may be managed electronically – from submitting the application for the examination to notifying the termination of the certificate.
Key amendments introduced by the legislative change include exclusive electronic communication with the National Security Authority, a five-year validity period for the certificate confirming the completion of the examination, possibility to take the examination in the field of classified information protection and/or in the field of cryptographic information protection, extension of certificate validity if the security employee was entrusted by the head to carry out relevant tasks during period and the employee attended training conducted by the Authority at least once every two years, obligation to undergo refresh training in the form of a test.
The Ministry of Justice has introduced a draft of a new Act on the Commercial Register, which proposes significant changes to the registration regime of business entities. The draft transfers certain competencies to notaries, enhances data transparency, and reflects ongoing developments in both the technological and legislative spheres. The new legal framework is scheduled to enter into force in March 2026.
The primary objective of this legislative reform is to modernize and consolidate the rules governing the operation of the Commercial Register, with an emphasis on the accuracy, reliability, and up-to-date nature of registered data. The proposed legislation aims to provide a comprehensive legal basis for the administration of the Commercial Register in a single dedicated statute, and to establish the groundwork for a new Commercial Register information system. Furthermore, the law intends to expand the interoperability between the Commercial Register and other public registers.
The new law will temporarily preserve the dual system of data registration—through both courts and registrars—until 30 June 2027. However, from 1 July 2027, all first-time registrations and subsequent changes will be executed exclusively by registrars, i.e., notaries.
One of the key innovations will be the possibility for a commercial company to reserve a company name even before its establishment in order to allow it to build its business brand and identity. For this purpose, a register of reserved company names will be established and maintained by the District Court in Žilina.
To enhance the integrity of registered data, amendments to the Commercial Code are also proposed. These will require that the founding document of any company be executed either in the form of a notarial deed, or a contract authenticated by a licensed attorney and signed by all founding shareholders or partners.
Furthermore, registered information will no longer need to be evidenced before public authorities or in commercial dealings, as such information will be accessible online and treated as legally authoritative. This measure is aimed at reducing the administrative burden on entrepreneurs and facilitating more efficient cooperation among public institutions.
In order to eliminate abusive practices, the new law introduces the possibility of legal representation of the applicant during registration. The applicant will be able to be represented on the basis of a power of attorney, but only by a lawyer, notary, or natural person who is an employee of the applicant.
Importantly, the proposed legislation does not impose any new administrative obligations on companies already registered in the Commercial Register. All existing entries will remain valid without the need for amendments or supplementation.
On 29 May 2025, the National Council of the Slovak Republic approved an amendment to Act No. 5/2004 Coll. on Employment Services, which was subsequently promulgated as Act No. 151/2025 Coll. and will enter into force on 1 September 2025. The adoption of this amendment represents a significant step forward in the field of state employment policy, particularly with regard to strengthening the position of persons in material need and increasing the efficiency of labour market activation instruments.
One of the main objectives of the amendment is to expand the category of individuals entitled to access employment services. Under the new provisions, individuals in material need will be eligible to utilise these services regardless of their status as registered jobseekers. This legislative shift is intended to facilitate more flexible and targeted use of active labour market measures, thereby supporting social inclusion and improving employability.
The amendment also introduces the provision of activation services, including professional counselling, the preparation of individual action plans, diagnostics, and the development of personal profiles. These instruments are to be implemented by labour offices with the aim of responding more effectively to the specific needs of disadvantaged individuals.
With the entry into force of the Act, a new type of activation allowance will be introduced, primarily aimed at the long-term unemployed from households in material need. This allowance may cover various costs associated with activation activities, such as expenses for work equipment, accident insurance, travel costs, or expenses incurred by the organiser of the activity.
An important change is the expansion of the commuting allowance for persons in material need who enter into employment. This allowance is to be provided on a monthly basis, with the maximum amount set at 150 EUR.
From the perspective of public administration digitalisation, the amendment simplifies the process of verifying temporary incapacity for work of jobseekers. It introduces electronic data exchange between the information systems of the Ministry of Labour, Social Affairs and Family of the Slovak Republic and the National Health Information Centre, thereby eliminating the need for submission of paper documentation.
In response to the European Commission’s observations and with the aim of aligning national legislation with Directive 2014/36/EU of the European Parliament and of the Council on the conditions of entry and stay of third-country nationals for the purpose of employment as seasonal workers, the amendment also modifies the conditions for employing third-country nationals. The changes concern, in particular, the application procedures, the issuance of permits, and the guarantee of equal treatment in terms of working conditions.
From a legislative standpoint, this amendment constitutes a multi-faceted intervention into the legal framework. In addition to the Employment Services Act, it also amends Act No. 417/2013 Coll. on Assistance in Material Need.
It introduces measures to strengthen activation allowances, adjust the conditions for entitlement to material need benefits, and revise provisions concerning the allowance for dependent children. These changes are in line with the State’s efforts to promote legal employment among the most vulnerable segments of society.
30.06.2025
• On 16.04.2025, the National Council of the Slovak Republic adopted a new law, No. 109/2025 Coll., which amends and supplements Law No. 213/1997 Coll. on non-profit organizations providing generally beneficial services, as well as certain other laws. The new Act entered into force on 14.05.2025, with effect from 01.06.2025.
• The changes mainly concern the disclosure of financial data by non-profit organizations. This means that non-profit organizations will have to publicly disclose how much funding they have received, from whom they received it, and how they used it.
• One of the main changes is the obligation for non-profit organizations to prepare a statement of income and expenditure for each calendar year, no later than 30.06. of the following year.
• The statement must include an overview of income by source, an overview of expenses, identification of persons who have made contribution to the non-profit organization, including the amount of the contribution, and identification details of members of the nonprofit organization’s bodies.
• The statement is then stored in the public section of the Register of Financial Statements, ensuring its public availability.
• If a non-profit organization fails to prepare or publish this report, it may be fined up to EUR 1.000, even repeatedly.
• New obligations are also extended to foundations through an amendment to Act No. 34/2002 Coll. on foundations. Foundations have the same obligations as non-profit organizations in terms of preparing and publishing reports
• The first report shall be prepared for the period from 01.06.2025 to 31.12.2025. The deadline for its preparation and publication is 30.06.2026.
• The Ministry of Labor, Social Affairs and Family of the Slovak Republic has published a notice on the increase in basic allowances for the use of private motor vehicles on business trips.
• These rates are relevant for employers, employees, and entrepreneurs who send employees on business trips using the
employee’s private car and for those who claim travel expenses in accordance with the Travel Expenses Act.
• From 01.06.2025, the following rates apply:
a) €0,085 for two-wheeled vehicles, three-wheeled vehicles and quadricycles;
b) €0,296 for cars.
• In May 2025, it will be seven years since the introduction of the General Data Protection Regulation, known as GDPR. This regulation harmonized personal data protection across the European Union and introduced new obligations for companies and new rights for individuals.
• Although GDPR initially posed challenges and new requirements for many companies, today this regulation is seen as standard not only in Europe but also worldwide. With the growing use of modern technologies, its importance continues to increase.
• The European Union is also working to simplify rules to support the business environment, especially for small and medium-sized enterprises. The aim is to extend the benefits currently available to small and medium-sized enterprises to so-called small mid-cap companies, i.e. companies that have outgrown the small and medium-sized enterprise threshold but have not yet reached the threshold for large companies.
• Currently, small and medium-sized enterprises, i.e. those employing fewer than 250 people, are not required to keep records of how they process personal data under certain conditions. Under the new proposal, this exemption would apply to companies with up to 750 employees. At the same time, it will be clarified that record-keeping will only be mandatory if the processing is likely to result in a “high risk” to the rights and freedoms of the data subjects.
• Finally, it is important to remember that personal data protection is not a one-time thing. Rules may change, and technologies and processes within companies are constantly evolving. It is therefore necessary to regularly review and update documentation and internal procedures to ensure that they comply with applicable legislation and that the business is protected against potential risks.
• The Government of the Slovak Republic has issued Regulation No. 106/2025 Coll., extending temporary border controls with Hungary and Austria until 07.07.2025.
• During this period, motor vehicles may not cross the borders with neighboring countries at locations other than those specified by the Ministry of the Interior of the Slovak Republic.
• On 27.05.2025, the National Council passed Law No. 150/2025 Coll., which establishes the Gendarmerie Corps, a new security force under the Ministry of the Interior of the Slovak Republic. The Corps will supplement existing forces (the police and the army), particularly in crisis situations, in protecting public order and in protecting borders.
• The Gendarmerie will not replace the police or the army, but will supplement them where standard capacities are insufficient. The law also regulates coordination with other agencies to avoid duplication or conflicts of competence.
• The Gendarmerie will have similar powers to the police. The basic powers of a gendarme will include:
– requesting proof of identity,
– restricting or prohibiting access to certain places, ordering the clearing of an area, or directing the movement of people,
– detaining a person who is caught in the act of committing a crime, resists arrest, or refuses to provide proof of identity.
• The Gendarmerie will thus complement our security forces and help maintain order, especially in difficult situations. Its aim is to cooperate with the police and the army so that all security forces operate in a coordinated manner and without unnecessary obstacles. For citizens, this new development should mean better protection and rapid assistance whenever needed.
• Many owners of older vehicles face the problem that their car no longer physically exists but is still registered. The good news is that from 15.07.2025, it will be possible to officially deregister these vehicles.
• On 10.06.2025, the National Council of the Slovak Republic approved an amendment to the Waste Act, which introduces a temporary option to administratively close cases of so-called non-existent vehicles, i.e., those that have been dismantled, scrapped, or otherwise destroyed without proper deregistration.
• This step was taken mainly due to the huge number of cars that were not deregistered but had physically ceased to exist (e.g., dismantled for parts or scrapped).
• Citizens will have six months to complete this step, from 15.07.2025, to 14.01.2026. The good news is that the fee for deregistering a vehicle will be reduced from the original 500,- EUR to a more reasonable 50,- EUR.
• The amendment is intended to help not only people who want to get rid of unnecessary paperwork, but also the state itself. It will enable the register of registered vehicles to be reviewed and cleaned up, which will contribute to more efficient management of the traffic register.
30.04.2025
• The new judgment of the Court of Justice of the European Union in Case C-21/23 significantly extends the consequences of a breach of the GDPR, as unlawful data processing may also be considered unfair competition.
• The dispute concerned two individuals, each of whom operates their own pharmacy.
• A German pharmacy sold non-prescription drugs via the Amazon Marketplace platform. When placing orders, customers provided personal data, including health-related data, without explicit consent.
• A competing pharmacy filed a lawsuit under German law against unfair competition, claiming that such data processing constitutes an unfair commercial practice.
• The Court ruled that the GDPR does not prevent Member States from allowing competitors to bring actions under national law against unfair commercial practices where the infringement of the GDPR affects fair competition.
• Companies that violate personal data protection rules now risk not only fines from regulators, but also lawsuits from their competitors.
• If a company unlawfully processes personal data and thereby gains an unfair advantage in the market, competitors who comply with the GDPR may claim damages.
• The judgment emphasizes that compliance with the GDPR is no longer just a legal and regulatory obligation, but also a key factor in maintaining fair competition.
• Companies should therefore view personal data protection as a strategic advantage that can streng then their market position.
• At the same time, it is important to review internal data processing procedures to minimize the risk of litigation not only from authorities but also from competitors.
• The Judgment of the Court of Justice of the European Union represents a fundamental shift in understanding the consequences of noncompliance with the GDPR and increases the importance of transparent and lawful processing of personal data.
• The judgment of the Court of Justice of the European Union concerns the interpretation of the term “company” in the context of imposing fines under the GDPR.
• This case was initiated by a Danish court in connection with criminal proceedings against ILVA A/S, which allegedly violated its obligations under the GDPR when processing the personal data of approximately 350,000 former customers.
• The Court confirmed that the term “company” in Article 83(4) to (6) of the GDPR must be interpreted in accordance with EU competition law, specifically Articles 101 and 102 TFEU.
• If a subsidiary violates the GDPR, its parent company may also be held liable for this violation if they form a single economic entity.
• When determining the amount of a fine for a GDPR violation, it is possible to take into account the total annual turnover of the entire group of companies, not just the turnover of the company that committed the violation.
• This judgment thus emphasizes the need for a comprehensive approach to personal data protection within entire corporate groups.
• Since April 2025, a new option has been available in Slovakia to have your ID card and driver’s license directly on your mobile phone.
• The Slovak Ministry of the Interior has launched two mobile apps – eIDENTITA and eDOKLADY – that enable digital identity verification and communication with the state without the need for physical documents.
• The apps are available on the App Store and Google Play.
• To install the app, you need a BOK – a 6-digit code that every citizen receives with their ID card, an ID card reader, a computer with an internet connection and a smartphone with iOS or Android operating system.
• The installation process is as follows:
– Insert your ID card into the reader connected to the computer.
– Enter the BOK on your computer.
– Click on “Add eID”.
– The system will generate a QR code.
– Install the eIDENTITA app on your mobile phone.
– Scan the QR code using this app.
– Install the eDOKLADY app on your mobile phone.
• Once the installation is complete, everyone will have access to a digital version of their ID card and driver’s license.
• The service is available to anyone who has a Slovak ID card and driver’s license.
• Digital documents can currently only be used during police checks, but in the coming months this option should also be available at post offices and when traveling by train.
09.04.2025
• On 05.02.2025 the National Council of the Slovak Republic passed Act No. 25/2025 Coll. the Building Act and on amendments and supplements to certain acts, which became valid on 19.02.2025 and effective on 01.04.2025.
• The new Building Act introduces a number of important changes in order to speed up and simplify the construction procedure and to increase the responsibility of individuals participating in construction works.
• One of the main changes to the Building Act is the merging of the zoning and construction procedures into one procedure under the name “building plan procedure”, which will simplify and shorten the building approval process.
• The act introduces also the electronification and digitization of proceedings. The new legislation introduces the obligation to store project documentation electronically in the information system of the Office for Spatial Planning and Construction of the Slovak Republic.
• The definitions of small buildings have also been changed. Small buildings shall be ground-floor buildings with a maximum built-up area of up to 50m2 and a height of up to 5 m. These are, for example, sheds, gazebos, sheds or saunas.
• There will be no notification obligations related to these constructions, if they meet the legal requirements (located more than 2 m from the neighboring property, not located in a public space).
• The responsibility of participants involved in the construction process, including contractors, construction managers, designers, geodesist and structural engineers will be increased as well.
• The law also regulates the solution of illegal constructions. It introduces an additional process for structures built without a permit before the law comes into force, with the aim that they should either be legalized or removed within a set period of time.
• The adopted law abolishes the Slovak Building Inspection Authority. Its competence is transferred to individual regional building authorities.
• In connection with the new Building Act, the Office for Territorial Planning and Construction of the Slovak Republic has launched the Construction Portal from 01.04.2025.
• The construction portal is part of the information system of the Office for Territorial Planning and Construction of the Slovak Republic, and it serves for electronic submission of applications and management of construction documentation.
• This portal is intended for builders, designers, construction managers, building authorities, concerned authorities and legal entities. The system provides a single digital space and ensures communication between all construction participants.
• Users can upload and manage construction documentation, submit electronic applications, track their status, obtain binding opinions and statements from affected authorities, and verify construction data.
• The new portal aims to simplify access to information, transparency and speed up of construction processes.
• The Constitutional Court of the Slovak Republic by resolution (No. PL. ÚS 6/2025-18) of 12.03.2025 decided on the motion of 33 members of the National Council of the Slovak Republic and the Public Defender of Rights to initiate proceedings pursuant to Article 125(1)(a) of the Constitution of the Slovak Republic on the compliance of Act No. 401/2024 Coll. with the Constitution and the Convention for the Protection of Human Rights and Fundamental Freedoms.
• The adopted act allows obliged persons to ask for reimbursement of costs also for extremely extensive searches for information, which should lead to the efficient management of the information provision process and to reduce the administrative burden.
• According to representatives, the introduction of the option to request reimbursement of costs reasonably incurred in disclosing information may violate the principle of non-discrimination, while infringing the principles of proportionality and legal certainty.
• The Constitutional Court agreed with concerns that the new legislation, which introduces a vague notion of “extraordinarily broad searches for information”, may have a negative impact on access to information. This new instrument allows obliged persons to request reimbursement of costs, the amount of which is not clearly defined. This may lead to applicants either being forced to pay or having their request for information delayed, without being entitled to a refund if unsuccessful.
• According to the Constitutional Court, such a change could seriously undermine legal certainty and access to information.
• The Constitutional Court concluded that the threat of adverse effects of the Act is real, direct and concrete, therefore it decided to suspend the effectiveness of Section 14(6) and (7) and Section 21(1) of the second sentence of the Freedom of Information Act in its amended wording effective as of 01.03.2025.
• On Tuesday, 01.04.2025, Geodesy, Cartography and Cadastre Authority of the Slovak Republic launched selected functions of the ESKN portal into stable operation, including the display of the cadastral map.
• The renewed services will also make it possible to check and print a partial extract from the title deed and obtain a copy of the cadastral map.
• At the same time, from 03.04.2025, selected services of ZBGIS are made available, enabling experts and the general public to work with cartographic layers and geodetic data.
• Geodesy, Cartography and Cadastre Authority of the Slovak Republic also draws attention to a false letter that has started to circulate these days. On behalf of the office, it announces changes in the cadastral register, allegedly caused by a hacker attack.
• On its website, the Authority announced that it was taking legal action on the matter and urged the public not to react to such a notification. The public can check the valid data on the CICA portal, which contains up-to-date and verified land registry data.
• On 25.03.2025, the Government of the Slovak Republic decided to declare an emergency situation for the entire territory of the Slovak Republic in connection with the occurrence of highly contagious foot-and-mouth disease virus.
• It is a highly contagious viral disease affecting livestock, mainly cattle, pigs, sheep and goats. Although the disease does not pose a direct health risk to humans, it has serious economic consequences.
• According to the Slovak law, an emergency situation is a period of threat or a period of exposure to the effects of an emergency situation on life, health or property.
• During an emergency situation, measures are taken to save life, health or property, to reduce the risks of danger or activities necessary to prevent the spread and effects of the emergency situation.
• We recommend to follow the information published by the Ministry of Agriculture and Rural Development of the Slovak Republic and the State Veterinary and Food Administration
and to respect all regulations of the relevant authorities. The Ministry of the Interior also regularly publishes up-to-date information in this area on its website.
06.02.2025
• On 03.10.2024 the National Council of the Slovak Republic passed Act No. 278/2024 Coll. amending and supplementing certain acts in connection with further improvement of the state of public finances, which became valid on 25.10.2024 with entry into force on 01.01.2025.
• The adopted Act, among other things, also amended the provision of Section 27 of Act No. 222/2004 Coll. on value added tax, which regulates the rates of value added tax and the related Annexes No. 7 and 7a for goods and services with a reduced rate of value added tax.
• From 01.01.2025 new tax rates of value added tax are established. The basic rate is increased from 20% to 23%, the first reduced rate is increased from 10% to 19% (foodstuffs,
electricity, restaurant services serving nonalcoholic beverages), while the second reduced rate of 5% (selected types of foodstuffs, medicines, medical devices, books and selected services) is maintained.
• On 03.10.2024 the National Council of the Slovak Republic passed Act No. 279/2024 Coll. on Financial transaction tax and on amendments and supplements to certain acts, which became valid on 25.10.2024 with entry into force on 01.01.2025.
• The subject of the tax is a financial transaction in which an amount of funds is debited from the entrepreneur’s account, the use of a card issued for the entrepreneur’s bank account and the recharged cost related to the execution of a financial transaction relating to the entrepreneur’s activity carried out domestically.
• The following payments remain outside the scope of the tax: payment of taxes, levies, payment transactions made between accounts of the taxpayer held with the same provider or certain transactions related to the purchase of securities.
• The taxpayer is a natural person entrepreneur, a legal entity and an organizational unit of a foreign person who is a client of a payment service provider in the Slovak Republic or carries out activities domestically. Exceptions include, for example, the Social Insurance Institution, municipalities and higher territorial units, civic associations or budgetary organizations.
• The basic rate of this tax is 0,4% for each debit financial transaction, up to a maximum of 40 € of the tax base. This rate increases when withdrawing funds from a transaction account to 0,8% of the amount withdrawn. The maximum tax rate does not apply to cash withdrawals. The annual rate for a payment card is set at 2 €.
• The tax period is the calendar month. The deadline for filing the tax return and paying the tax is the end of the calendar month immediately following the tax period. The tax for the first three tax periods (from April to June) can be paid until 31.07.2025.
• An entrepreneur who is a natural person and does not have an established payment account on which he carries out financial transactions related to his business will be obliged to establish one by 31.03. 2025.
• On 10.12.2024 the National Council of the Slovak Republic passed Act No. 401/2024 Coll., amending Act No. 211/2000 Coll. on free access to information, which became valid on 27.12.2024 with entry into force on 01.03.2025.
• The adopted act allows obliged persons to claim reimbursement of costs also for extremely extensive searches for information, which is intended to contribute to the efficient management of the information provision process and to reduce the administrative burden.
• The obligation of the obliged person to notify the applicant within 5 working days of the request for payment for the provision of information is introduced, and the notification must make it clear how the amount of the payment has been calculated.
• The applicant may object to the assessment. If the applicant does not object or pay the assessment within 7 days of receipt of the notice of demand for payment, the person liable shall abandon the application.
• The time limit for processing applications is extended from 8 to 12 working days from the date of application.
• Proceedings commenced and not legally terminated by 28.02.2025 shall be terminated in accordance with the regulations in force until 28.02.2025.
• On 03.10.2024 the National Council of the Slovak Republic passed Act No. 278/2024 Coll. amending and supplementing certain acts in connection with further improvement of the state of public finances, which became valid on 25.10.2024 with entry into force on 01.01.2025.
• With the adoption of this Act, the conditions for entitlement to the child tax bonus regulated by Act No. 595/2003 Coll. on Income Tax, as amended, have also been modified.
• From 01.01.2025 the age limit for obtaining the tax bonus is set. While in 2023 and 2024 parents could also claim the bonus for children up to the age of 25, from 2025 it will only be possible to claim the bonus for children up to the age of 18.
• The amount of the tax bonus will also change depending on the age of the child. While in 2024 the amount of the tax bonus for a child up to the age of 18 was 140 € and for a child aged 18 and over 50 €, from 01.01.2025 the amount of the tax bonus for a child up to the age of 15 is 100 € and for a child aged 15 to 18 50 €.
• Another change is the limitation of the amount of income at which an employee is entitled to claim the tax bonus for a child. This is gradually reduced as gross wages rise. The reduction of the bonus starts at a gross monthly salary of 2477 € and the tax bonus decreases as the salary increases.
• Geodesy, Cartography and Cadastre Authority of the Slovak Republic announced on its website that on 22.01.2025 it launched the website kataster.vugk.sk, where the data of the cadastre of immovable property are published. The published data are up-to-date as of 03.01.2025.
• The date of launch of the central portal of the ESKN is still unknown.
• Geodesy, Cartography and Cadastre Authority of the Slovak Republic has also announced that its databases are restored from several backups, which are compared with each other, which means that during the outage the ownership certificates were not altered.
• The current list of cadastral departments of district offices that are providing services again is published at www.skgeodesy.sk. Please note that the cadastral departments of the district offices currently provide services only for the districts under their jurisdiction.
• On 01.08.2024, Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13.06.2024 laying down harmonised rules in the field of artificial intelligence and amending Regulations (EC) No. 300/2008, (EU) No 167/2013, (EU) No 168/2013, (EU) 2018/858, (EU) 2018/1139 and (EU) 2019/2144 and Directives 2014/90/EU, (EU) 2016/797 and (EU) 2020/1828, abbreviated as the Artificial Intelligence Act (hereinafter referred to as ,,Regulation”).
• The purpose of the Regulation is to ensure a balance between strengthening citizens’ confidence in AI systems and supporting their further development. It follows a risk-based approach, categorising these systems into levels ranging from minimal to unacceptable risk.
• The provisions of the Regulation apply to all subjects in artificial intelligence systems, from the developers of these systems to their users.
• In addition to organisations and individuals within the EU, the rules and regulations in the Regulation also apply to companies and individuals located outside the EU, if their
activities have an impact on the market or EU citizens.
• From 02.02.2025 the general provisions and prohibited practices in the field of artificial intelligence (Chapters I and II of the Regulation) became applicable. These provisions apply to systems that are considered particularly harmful and abusive as they are contrary to EU values, for example, systems that manipulate human behaviour, opinions or decisions, systems that exploit vulnerability or systems that are used for social scoring.
• The Regulation will apply in full from 02.08.2026.
