Slovakia Publishes Minimum Top-Up Tax Declaration Form

The Slovak finance ministry published Tuesday the official top-up tax declaration form for entities subject to the global minimum tax rules within Slovakia, along with filing instructions.

The tax return contains a declaration of top-up tax due in Slovakia, including taxpayer identification, group information, and a calculation summary of the payable tax.

• The return must be filed within 15 months after the end of each fiscal year, or 18 months for the first year.
• The global minimum tax seeks to levy large corporate groups’ revenue at least 15% and is half of a global tax deal ...