Slovakia Tax Agency Announces General Tax Amnesty

The Slovak Financial Administration Oct. 10 announced a general tax amnesty under a regulation that took effect Oct. 1. The announcement includes that: 1) the amnesty from late payment penalties and default interest applies to taxpayers who, as of Sept. 30, have registered tax arrears, or have not filed a return for which the deadline has expired; 2) to qualify for the amnesty, a taxpayer must, from Jan. 1 2026, to June 30, 2026, file a return or additional tax return, pay the registered arrears as of Sept. 30, 2025, or pay the amount assessed on the filed return; and ...