Clear, concise and expert answers to tax-related questions. In this section, we regularly share short insights into current tax topics, respond to frequently asked questions and help navigate complex areas of taxation. Our advisors cover subjects such as corporate income tax (CIT), value-added tax (VAT), transfer pricing (TP) and personal income tax (PIT). Dive into the insights below and let us know what you think.
From 1 January 2026, the right to deduct input VAT on expenses related to passenger motor vehicles (category M1) and certain motorcycles (L1e and L3e), which are also used for purposes other than business, will be limited to 50%.
Do you have outstanding tax arrears, missed the deadline for filing your tax return, or need to correct an error in your tax return? The tax amnesty under Slovak Government Regulation No. 243/2025 Coll. gives you the opportunity to settle your obligations without penalties or late payment interest.