Slovakia Gazettes Law Amending Law on Pillar 2, DAC9 Implementation

The Slovak Official Gazette Nov. 10 published Law No. 291/2025, amending Law No. 507/2023 regarding the global minimum tax on multinational enterprise (MNE) and large domestic groups under Pillar Two, and the implementation of Directive 2025/872/EU (DAC9). The law includes measures: 1) implementing the DAC9 amendments regarding the standardized tax information return for reporting MNEs and large domestic groups; 2) incorporating the requirements for top-up tax information exchanges under the Multilateral Competent Authority Agreement (MCAA) on the Automatic Exchange of Financial Account Information (AEOI), pursuant to the common reporting standard (CRS); and 3) adopting the OECD amendments to the guidance ...