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Slovak Republic Preparing Draft Bill to Implement DAC9 Rules and Other Pillar 2 Global Minimum Tax Amendments

|Proposed Changes|Slovak Republic
Slovak Republic

The Slovak Republic Ministry of Finance has announced that it is preparing a draft bill to amend Law No. 507/2023 of 8 December 2023, which provided for the partial implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The amendments will incorporate administrative guidance from the OECD Inclusive Framework and implement amen…

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