VAT news [May 2025]
An amendment to the VAT Act, which introduces changes in determining the date of the taxable supply for PPP projects, has been published in the Collection of Laws. The coordination committee between the Gener…
Notice of intent to defer taxation of ESOP income: Optional form and first filing due by May 20
The Tax Administration has prepared an optional form that can be used to submit a notice of intent to defer taxation of income from employee stock ownership plans (ESOPs).
New limits for small-scale public contracts: What does the amendment to to the Public Procurement Act bring?
On March 19, 2025, Act No. 69/2025 Coll. was published in the Collection of Laws, which, among other things, brings significant changes to Act No. 134/2016 Coll., on Public Procurement. The amendment, which c…
News on the financial transaction tax in Slovakia
The new financial transaction tax in Slovakia will impact selected financial transactions from April 2025. Which activities will be affected? What should companies watch out for? And what recommendations and de…
Old-new rules for depreciation of solar power plants
The adopted amendment to the Energy Act (Act No. 87/2025 Coll.) also abolishes, among others, the provisions of § 30b of the Income Taxes Act, which stipulated a special method of depreciating solarsolar powe…
In brief from international taxation [March 2025]
What can you read about in the latest news from the world of international taxation? A double tax agreement between the Czech Republic and Argentina is entering the legislative process in both countries. The Co…
VAT news [April 2025]
The Ministry of Finance has produced a draft decree providing the correct calculation of the floor area of properties. The Court of Justice of the European Union decided under what conditions VAT taxpayers co…
Changes in ESOP taxation effective from April 1, 2025. The GFD has prepared information on the topic
On March 27, 2025, a law was announced in the Collection of Laws which will change the mandatory deferred taxation regime of income from employee stock options plans to an optional regime starting from April …
Subsidy for rail spurs: Last chance to meet the deadline for application submissions
Did you know that you can currently apply for a subsidy covering up to 49% of expenses for the construction of new railway spurs or the modernization and expansion of existing ones? The Ministry of Transport of…