Slovak Republic - 2011 Amendments to the Slovak Income Tax Act
- Slovak Republic
- T. Ciran; Z. Blazejova
- European Taxation, 2011 (Volume 51), No 4
- 23 February 2011
In this note, the authors outline recent amendments to the Slovak Income Tax Act including changes, inter alia, to tax-free allowances for individuals, tax allowances applicable to specified types of income, travel allowances, the principal residence exemption, the lump-sum expense deduction, tax incentives and exemptions, the deductibility of foreign VAT and the new tax on greenhouse gas emission allowances.