GLOBAL TAX INTELLIGENCE
International and corporate tax developments.
Follow material tax changes around the world, with clear legal status and links to the original documents.
From the Intelligence desk.
Tax developments and analysis from Straxiom Intelligence. Browse by topic and country.
Slovakia · Administrative guidance
Slovakia clarifies 2027 tax depreciation for buildings
On 19 October 2026, Slovakia's Financial Directorate published Information 13/DZPaU/2026/I explaining how Law 243/2026 changes tax depreciation and the boundary between technical improvement and repairs from 1 January 2027.
Slovakia · Administrative guidance
Slovakia expands related-party reporting in corporate tax return
On 22 October 2026, Slovakia's Financial Directorate published Information 14/DZPaU/2026/I, introducing new corporate income-tax return forms for filings whose deadline falls after 31 December 2026 and expanding related-party transaction disclosures.