Slovak Republic - Key Amendments to Slovak Tax Legislation
- Slovak Republic
- Branislav Ďurajka; Z. Blažejová
- European Taxation, 2013 (Volume 53), No 4
- 14 March 2013
This note outlines recent legislative developments in the Slovak Republic, in particular, an increase in the corporate income tax rate, the introduction of a special levy for businesses in regulated industries and a return to progressive taxation of the income of individuals through the introduction of a second tax bracket.