Autor: Peter Feith

Wichtige Änderungen im slowakischen Steuerrecht 2018 und 2019

Feith

SWI 2018, 145

Several important amendments to Slovak tax law were implemented in 2018; further substantial changes are planned for 2019. The changes as of 2018 comprise the favorite treatment of research, development and licenses, the introduction of an exit tax, the classification of taxpayers according to their reliability, and the strengthening of the substance-over-form principle. Amendments planned for 2019 include the introduction of CFC regulations and the implementation of BEPS-related measures by way of extending the definition of “permanent establishment” and “related person” in transfer pricing.