Slovakia Issues its QDMTT Return

On November 18, 2025, Slovakia issued its QDMTT Return along with Instructions for completion. 

Section 40 of the Slovakian Minimum Tax Law requires the submission of a top-up tax return within 15 months after the end of the relevant tax period. If the tax period is a transitional year, the filing deadline is 18 months. No extension or waiver to the filing deadline is permitted. The top-up tax return is also required to be submitted electronically.

The QDMTT Return is divided into five sections:

Part I – Taxpayer information

Part II – Group and submitting entity information

Part III – Information on the top-up tax

Part IV – Space for special taxpayer records

Part V – Application for refund of tax overpayment

The key elements are Parts I-III.

Part I requires basic information on the taxpayer (Name, Address and Taxpayer Type (eg a PE, constituent entity or JV)

Part II requires information on the group (Group name, UPE, identification of the filing entity (eg a local designated entity, the UPE or a designate filing entity),  as well as whether any jurisdictional exclusions apply (eg the de minimis exclusion or the Transitional CbCR or Safe Harbour)).

Part III requires the QDMTT top-up tax to be identified. This is then separately split to identify amounts attributable to investment entities and JVs. The amount of total GloBE income and any additional top-up tax is also required to be identified, as is the currency used and information on the currency conversion.