The Tax Procedure Code introduced the tax reliability index applicable from 01 January 2018; the index shall be assigned to the tax entities based on carrying out their obligations towards the Financial Administration under the Tax Procedure Code or special regulation. Based on the assessment the Financial Administration shall determine reliable tax entities classified for special tax regimes (benefits). The Tax Office sent to Centrálny depozitár cenných papierov SR, a.s. a letter to inform it on compliance with the requirement to be become entitled to a special tax regime applicable from 01 January 2019.
CDCP SR: “Starting in the new year, we are lowering fees and improving services in order to facilitate access to the capital market for Slovak companies.“
Centrálny depozitár cenných papierov SR is reducing fees for issuers and improving electronic services from 1 January 2026. It wants to create an easier entry