New Guidance on Financial Transaction Tax Issued by the Ministry of Finance of the Slovak Republic
On April 10, 2025, the Ministry of Finance of the Slovak Republic issued
new guidance (No. MF/008722/2025-77) detailing the procedures for
assessing taxpayer activities within Slovakia.
This guidance also covers the taxation methods for recharged costs and the automated compensation of balances in accordance with Act No. 279/2024 Coll. on the Financial Transaction Tax and its subsequent amendments.
This new directive aims to provide clarity and streamline the processes for both taxpayers and financial institutions, ensuring compliance with the latest legislative changes. Stakeholders are encouraged to review the guidance thoroughly to understand its implications and ensure proper implementation in their financial practices.
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