Act No. 497/2022 Coll. on Screening of Foreign Direct Investments (the "FDI Act"), published on 23 December 2022, will have a significant impact on foreign investments in Slovakia, at least in terms of the time needed to complete transactions.

Regulations on Foreign Direct Investment (FDI) are becoming increasingly influential, especially in M&A transactions. It is essential to consider...

The first comprehensive Slovak foreign direct investment (FDI) screening regime entered into force on 1 March 2023. Now that the first year of this new FDI regime is behind us, below we summarise...

An amendment to the Banking Act came into force on January 1 2005. The amendment focuses on transborder banking business and multinational banking holdings, and implements the Directive on the Implementation of Article 67 of the Treaty (88/361/EEC). It introduces a system of consolidated banking supervision and defines, among other things, the terms 'banking consolidated group', 'financial consolidated group' and 'mixed consolidated group'. The amendment also sets out new

Since 1 March 2021, Slovakia had a limited FDI regime applicable only to critical infrastructure. However, right after it was adopted, the government started preparing comprehensive legislation...

Screening under the FDI Act concerns foreign investments made by foreign investors as defined in the FDI Act.

Structures involving Dutch or Luxembourg companies are commonly used for inbound investments in the Slovak Republic. An important reason for this is the extensive double tax treaty network of both countries eliminating or reducing withholding taxes on interest paid from Slovakia as well as the domestic participation exemption on dividends and capital gains enabling a tax free exit from investments in Slovak companies.