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Slovak Ministry of Finance Consulting on Draft Bill to Implement DAC9 and Pillar 2 Administrative Guidance

|Proposed Changes|Slovak Republic
Slovak Republic

The Slovak Republic's Ministry of Finance has launched a public consultation on a draft bill for the implementation of Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 established new rules to facilitate the exchange of information with respect to Top-up tax information returns and the framework for the operational implementation of the filing obligations laid down in Directive (EU) 2022/2523 (Pillar 2 GMT Directive). The new rules enable the central filing of the Top-up tax in…

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