Slovak Finance Ministry Launches Consultation on Draft Law for DAC9 and Pillar 2 Administrative Implementation

• Slovakia’s Finance Ministry is consulting on a draft bill to implement DAC9, enabling centralized Top-up tax return filing for MNE groups under the EU Pillar 2 rules.

• Under DAC9, ultimate parent or designated entities can file centrally, exempting other EU-based group entities from filing separate Top-up tax returns, streamlining cross-border compliance processes.

• The draft bill also integrates 2024–2025 OECD guidance on deferred tax liabilities, transparent and reverse hybrid entities, aligning Slovakia’s rules with evolving international tax standards. Deadline: 3 July 2025.

Source: Orbitax

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