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Newsletter 1 I Spotlight: Changes in the legal landscape that affect your business

New obligations for companies
The year 2021 sees new company law obligations for companies. We outline some of these here. 
Please note that some new obligations need to be fulfilled immediately and others require careful planning during the year to avoid complications or fines.

Reimbursement of CO2 Taxes
Companies that are subject to the greenhouse gas emissions trading scheme and were allocated emission allowances free of charge in accordance with the Slovak implementation of Directive 2003/87/EC during the five-year trading period 2008-2012 can still claim a refund of unlawful CO2 taxes from the competent authorities until 12 April 2021.

New reporting obligations for cross-border tax arrangements
The amendment to Act No. 442/2012 on International Assistance and Cooperation in Tax Administration, which entered into force on 1 July 2020, introduces a new tax reporting obligation. From our experience, taxpayers are still insufficiently familiar with this new reporting obligation.


Portrait of Natália Jánošková
Natália Jánošková
Senior Associate
Portrait of Soňa Hanková
Soňa Hanková
Portrait of Terézia Rusnáková
Terézia Rusnáková
Junior Associate