The Slovak Republic has published Law 152/2025 of 28 May 2025 in the Official Gazette, which introduces new rules for the deprecation of technical improvements and repairs of buildings used to provide accommodation services (e.g., hotels, hostels, dormitories) and buildings serving sports and sporting facilities (e.g., sports halls, sports fields, ski lifts). If the technical improvement or repair amounts to at least 10% of the acquisition price (value) of the building or facility, the techn…