Slovakia (SK)

Jurisdiction Overview

IDQuestionAnswer
403 *Taxpayers reporting schemes: Are taxpayers required to report at least annually on certain tax avoidance schemes they have used? No.
 Data Date: 2019

Notes

 
"The Slovak Mandatory Disclosure Rules (MDR) legislation is aligned with the requirements of the Directive" (globaltaxnews.ey.com).

Sources

https://globaltaxnews.ey.com/news/2019-5830-slovakia-passes-draft-legislation-to-implement-eu-mandatory-disclosure-rules