Past webinar: Application of top-up tax in Slovakia (Pillar II)

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Past webinar: Top-up tax in Slovakia (Pillar II)

Are you ready for the domestic top-up tax, also known as Pillar II? In the recent webinar Forvis Mazars tax experts addressed the fundamental aspects of this tax.

The Act of top-up tax came into effect on 31 December 2023, with the first reporting and notification obligations potentially applying to your company for the year 2024, with a deadline of 30 June 2026.

This matter represents a significant milestone in the international tax environment and brings complex requirements, particularly for large multinational groups, which may have a substantial impact on your business operations.

What we discussed

During the webinar, we focused on the following key questions:

  1. Who and under what circumstances the top-up tax applies to
  2. What are the possible exemptions from top-up tax calculation
  3. What documents need to be submitted for the relevant tax period

Your guides through the topic

Petra Beláňová
Manager, Tax, Forvis Mazars in Slovakia

The top-up tax is among the most significant developments in international tax law in recent years. Our team will help you understand what this development may mean for your company and prepare for the upcoming obligations and impacts.

If you have questions regarding specific impacts on your firm, do not hesitate to contact our tax advisors below or via enquiry form button.

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