Amendment to the Act on Financial Transaction Tax

Amendment to the Act on Financial Transaction Tax

The National Council of the Slovak Republic has approved an amendment to Act No. 279/2024 Coll. on Financial Transaction Tax, introducing several significant changes effective from 1 January 2026.

The most notable change is the removal of self-employed individuals from the group of taxpayers. Going forward, the financial transaction tax will apply exclusively to legal entities. The amendment also clarifies the definition of a permanent establishment, the scope of the tax, and certain procedural deadlines. In addition, it tightens the penalty provisions related to incorrectly executed transactions.

Summary of key changes:

  • changes in the group of taxpayers,

  • clarification of the scope of the financial transaction tax,

  • addition of rules governing tax payment deadlines,

  • new penalties for transactions executed through accounts not subject to tax.


For more detailed information, please see the attached newsletter, prepared by our tax expert, Lucia Bellanova.

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