Changes in Income tax Act 595/2003 Coll

Ministry of Finance of the Slovak Republic has announced the list of planned changes in Income tax Act 595/2003 Coll. Among these changes belongs, for example, restriction of nontaxable part of tax base per taxpayer, which should be applicable only to income from dependent activity and income from business. Next major changes should be cancellation of nontaxable of tax base for supplemental pension savings, life insurance and purpose-made savings; or modifications of conditions related to withdrawal tax. Above-mentioned changes should be affective from the beginning of 2011, although some of them can be applied only after year end closing in annual clearing of tax, i.e. in 2012.


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