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In the current issue of Tax & Legal News we would like to draw your attention to the following highlights:

New duties for online intermediation services

As of 12 July 2020, the Regulation (EU) 2019/1150 of the European Parliament and of the Council on promoting fairness and transparency for business users of online intermediation services (“regulation”) has become effective. We have prepared an overview of the most important changes and duties for providers of the online intermediation services (“provider”), brought about by the application of the regulation.

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The main changes in the amendment to the Income Tax Act after the first reading

The government´s draft amendment to the Income Tax Act was discussed in the first reading at the September meeting of the National Council of the Slovak Republic. The government´s draft, among other things, introduces rules for controlled foreign companies or so-called CFC rules also for individuals.

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Deadline for filing the tax returns was announced

The Government approved the amendment to the Act on certain extraordinary measures in the financial area in connection with the spreading of a hazardous infectious human illness COVID-19 (Lex Corona). The Aim of the Amendment is to finish the pandemic period that is decisive for specific financial measures. The Amendment is yet to be approved by the Parliament.

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The rental subsidy is available also for businesses in difficulty

The Ministry of Economy of the Slovak Republic expanded the range of entities that can get the rental subsidy.

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Main amendments to the Act on Accounting and the Commercial Code resulting from "Podnikatelske kilecko"

"Podnikatelske kilecko" introduced changes to several laws. Our accounting advisory experts focused on amendments related to increase in the criteria of size for financial statements to be audited and simplification of an increase in share capital from own resources.

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