In December 2017, an amendment to Act No.
595/2003 Coll. on Income Tax, as amended and on
Act No. 563/2009 Coll. on Tax Administration (the Tax Code) and on
the Amendment and Supplement of Certain Acts, as amended was
introduced. The Amendment strengthens the level of protection
against aggressive tax planning and the rules against the
disruption of the tax base resulting from the transfer of profits
outside the Slovak Republic.
With effectiveness as of January 1,
2018 (or, with respect to some of the changes, as of
January 1, 2019), through the amendment, the Anti-Tax Avoidance
Council Directive (EU) 2016/1164 of July 12, 2016 is transposed
into the law of the Slovak Republic and introduces many changes
that intend to reduce tax avoidance.
