Slovakia Issues its QDMTT Return
November 20, 2025
On November 18, 2025, Slovakia issued its QDMTT Return
On November 18, 2025, Slovakia issued its QDMTT Return
On October 21, 2025, Slovakia’s Parliament approved a law to amend its minimum tax act to provide for the June 2024 and January 2025 OECD Administrative Guidance, as well as EU Directive DAC 9 amendments.
On November 28, the Slovakian Parliament approved the draft GMT amendment law.
On September 11, 2024, the government of Slovakia approved a draft bill on amendments to the law to reflect various aspects of the OECD Administrative Guidance. See our updated GloBE Guide.
English Translation of Slovakia’s Global Minimum Tax Law
On August 3, 2023, Slovakia issued a draft Pillar Two law, which includes an IIR, UTPR and a QDMTT.
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