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Slovakia: Guidance on taxation, deduction of recreational contributions

Slovakia: Deduction of recreational contributions

The Slovak Financial Directorate issued guidance concerning the tax treatment of a recreational contribution provided by certain employers to employees as well as the rules for claiming recreational contributions as a tax deductible expense.


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The guidance (a decree) includes several examples illustrating the new tax rules relating to employer-provided recreation for employees and introduces recreational vouchers as a new financial tool for promoting the travel and tourist industry.

The new requirements for a recreational contribution apply for employers having more than 49 employees (based on the average registered number of employees for the previous calendar year and having been employed continuously for at least 24 months). Employers having less than 50 employees are not required to provide a recreational contribution to their employees.

  • The recreational contribution, provided by the employer at the request of employees, is provided in the amount of 55% of total eligible costs or up to €275 per employee working full-time (when there is part-time employment, the contribution is reduced proportionally).
  • The recreational contribution can be provided in the form of recreational voucher or as a reimbursement of eligible costs incurred and substantiated by the employee.

Read an April 2019 report prepared by the KPMG member firm in Slovakia

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