Posts by author: Martin Chlebec

Tax 

The National Council of the Slovak Republic adopted changes to corporate taxation

On 3 October 2024, the National Council of the Slovak Republic adopted draft acts which aim to contribute to the long-term stabilisation and sustainability of public funds. The adopted acts introduced a new tax… 

Tax 

Slovakia: The rules for Controlled Foreign Companies will also apply to individuals

Effective from 1 January 2022, the Slovak legislation governing the rules for controlled foreign companies (CFC) was extended for individuals as well. This extension should lead to the taxation of CFC profit sh…