The Ministry of Finance of the Slovak Republic has published new guidelines on the content of transfer pricing documentation. Following this, a new corporate income tax return form for 2025 has been released, featuring a revised structure of Table I – Related Party Transactions.
At first glance, these changes may seem minor and presented as a simplification of transfer pricing documentation preparation. However, their practical implications for taxpayers can be significant. The seemingly small adjustment to Table I in the corporate income tax return introduces a substantially expanded structure and applies to every taxpayer with related-party transactions.
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Thank you for your interest in our webinar. The recording contains valuable insights available upon request. We are pleased to share it with participants who want to get back to the information shared, or with those who could not attend. To access the recording in the Slovak language, simply email us at event.sk@forvismazars.com and we'll provide you with viewing instructions promptly.
Who guided you through the topic
Ulrika Gajdošová
Tax Manager at Forvis Mazars in Slovakia
What was discussed
- Comparison of previous and new guidelines on transfer pricing documentation content
- Overview of the new structure of Table I in the 2025 corporate income tax return
- Practical tips for preparing documentation and the tax return correctly
