Legislation in force
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Act No. 442_2012 Coll. on international assistance and cooperation in tax administration (297kB)
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Act No. 359_2015 Coll. on automatic exchange of financial account information in the field of taxation and on the amendment to certain acts (314kB)
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Decree No. 446_2015 of the Ministry of Finance of the Slovak Republic laying down details of due diligence of financial accounts by reporting financial institutions (287kB)
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explanatory statements_359 Act.pdf (180kB)
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explanatory statements_446 Decree (242kB)
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part 2 amendment to 359_2015 (96kB)
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Act 300_2016_AEOI_tax rulings (107kB)
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Act 43_2017_AEOI_CbCR (368kB)