Close
An overview by BMB Partners, Taxand Slovakia
Renáta Bláhová, Judita Kuchtová and Eva Kusá from our Slovakian member firm BMB Partners have analysed some of the key tax changes and legal updates across Slovakia, Europe and the world as part of the latest edition of the BMB Newsfilter newsletter.
Slovakia’s 2026 consolidation package introduces €2.7 billion in measures to curb the deficit, including higher progressive personal income tax rates (30–35 %), a 1 % rise in health contributions, increased VAT on sugary and salty goods, and a higher minimum tax for large companies. Other measures include the extension of the Industry 4.0 super-deduction until 2030 and the phased introduction of mandatory e-invoicing from 2026. The Financial Transaction Tax has been amended to expand exemptions, while stricter rules on fictitious self-employment are planned for 2027.
At the EU level, the OECD highlights trends in corporate, labour, VAT, green and property taxation, emphasising fairness and efficiency. The EU e-commerce VAT reforms continue to succeed, with over €33 billion collected via OSS/IOSS in 2024, reflecting growing uptake and simplification benefits.
You can read the full newsletter here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.