1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
  2.  What is the implementation status of Pillar Two/GloBE rules?
  3.  Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
  4.  When will the Income Inclusion Rule (IIR) come into force?
  5.  When will the Undertaxed Payments Rule (UTPR) come into force? 
  6.  Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
  7. Further comments

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Slovakia
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1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?

Yes.

2. What is the implementation status of Pillar Two/GloBE rules?

A draft bill implementing the EU Directive has been published. The implementation period ends before 1 January 2024.

3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?

The authorities had not published any guidelines at the time of writing.

4. When will the Income Inclusion Rule (IIR) come into force?

Delayed application till 31 December 2029 at the latest.

5. When will the Undertaxed Payments Rule (UTPR) come into force? 

Delayed application till 31 December 2029 at the latest.

6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?

2024.

7. Further comments

The bill has already been published and remains within the legislative procedure. It is now up to the Ministry of Finance to evaluate the observations submitted in the framework of the preliminary and interministerial comment procedure. Given the early stage of the procedure, it is likely that changes will be made to the draft.