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Slovak Republic Pillar 2 Top-up Tax Return and Instructions

|Approved Changes|Slovak Republic
Slovak Republic

The Ministry of Finance of the Slovak Republic has published Notification No. MF/15676/2025-724 on the issuance of a model tax return form for the additional (supplementary) domestic top-up tax, which is in line with the Pillar 2 QDMTT. The Ministry has also published Notification No. MF/15677/2025-724 on the issuance of instructions for completing the tax return for the additional domestic top-up tax, which are included as part of the Notification. As introduced by Law No. 507/2023 of 8 …

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