banner

December changes

15. 1. 2026

THRESHOLD VALUES AND LIST OF BODIES OF GROUNDWATER

On January 1, 2026, Government Regulation No. 368/2025 Coll., amending Government Regulation No. 282/2010 Coll., establishing threshold values ​​and a list of groundwater bodies as amended by Government Regulation No. 452/2019 Coll.

 

RECORDING AND REPORTING OBLIGATION

On December 31, 2025, Decree No. 369/2025 Coll., amending and supplementing Decree of the Ministry of the Environment of the Slovak Republic No. 89/2024 Coll. on the recording and reporting obligation, shall enter into force.

 

WASTE

On January 1, 2026, Decree No. 370/2025 Coll., amending and supplementing the Decree of the Ministry of the Environment of the Slovak Republic No. 371/2015 Coll., implementing certain provisions of the Waste Act, as amended.

 

DEVELOPMENT OF WIND ENERGY

On December 22, 2025, Decree No. 371/2025 Coll., amending and supplementing the Decree of the Ministry of the Environment of the Slovak Republic No. 354/2025 Coll. on the criteria for the development of wind energy, shall enter into force.

 

PROTECTION OF VICTIMS OF CRIMINAL OFFENCES AND WHISTLERS OF ANTI-SOCIAL ACTIVITIES

On December 30, 2025, Act No. 376/2025 Coll., amending and supplementing Act No. 54/2019 Coll., shall enter into force. on the protection of whistleblowers and on amendments to certain acts.

 

ADMINISTRATIVE FEES

On 1 January 2026, Act No. 383/2025 Coll., amending and supplementing Act No. 145/1995 Coll., on administrative fees, entered into force.

 

ENVIRONMENTAL IMPACT ASSESSMENT

On 1 January 2026, Act No. 383/2025 Coll., amending and supplementing Act No. 24/2006 Coll., on environmental impact assessment, and on amendments to certain acts, entered into force.

 

INTEGRATED ENVIRONMENTAL POLLUTION PREVENTION AND CONTROL

On 1 January 2026, Act No. 383/2025 Coll., amending and supplementing Act No. 39/2013 Coll. on integrated prevention and control of environmental pollution and on amendments and supplementing certain acts.

 

TRADE ENTREPRENEURSHIP

On 1 January 2026, Act No. 384/2025 Coll., amending and supplementing Act No. 455/1991 Coll. on trade entrepreneurship (Trade Licensing Act) entered into force.

 

ROAD TRAFFIC

On 1 January 2026, Act No. 384/2025 Coll., amending and supplementing Act No. 8/2009 Coll. on road traffic and on amendments and supplementing certain acts entered into force.

 

TAX ADMINISTRATION

On January 1, 2026, Act No. 384/2025 Coll., amending and supplementing Act No. 563/2009 Coll., on tax administration (Tax Code) and amending and supplementing certain acts, entered into force.

 

TAX ADMINISTRATION

On January 1, 2026, Act No. 385/2025 Coll., amending and supplementing Act No. 563/2009 Coll., on tax administration (Tax Code) and amending and supplementing certain acts, entered into force.

 

INCOME TAX

On January 1, 2026, Act No. 385/2025 Coll., amending and supplementing Act No. 595/2003 Coll., on income tax, entered into force.

 

ACCOUNTING

On January 1, 2026, Act No. 385/2025 Coll., amending and supplementing Act No. 431/2002 Coll. on accounting, entered into force.

 

SOCIAL INSURANCE

On January 1, 2026, Act No. 387/2025 Coll., amending and supplementing Act No. 461/2003 Coll. on social insurance, entered into force.

 

INCOME TAX

On January 1, 2026, Act No. 406/2025 Coll., amending and supplementing Act No. 595/2003 Coll. on income tax, entered into force.

 

SOCIAL INSURANCE

On January 1, 2026, Act No. 406/2025 Coll., amending and supplementing Act No. 461/2003 Coll., on social insurance, entered into force.

 

LABOR CODE

On January 1, 2026, Act No. 406/2025 Coll., amending and supplementing Act No. 311/2001 Coll. – the Labor Code, entered into force.

 

GLOBAL DEFORESTATION

On December 28, 2025, Act No. 416/2025 Coll., amending and supplementing Act No. 81/2025 Coll., ensuring the implementation of certain European Union measures to mitigate global deforestation and amending and supplementing certain acts, entered into force.

 

CRIMINAL CODE

On December 28, 2025, Act No. 416/2025 Coll., amending and supplementing Act No. 300/2005 Coll. – Criminal Code, entered into force.


Back to news

Sign up for newsletter

Would you like to be informed about news and important changes in legislation?

Sign up to receive news of the areas in which we operate.

Sign up

I need a service

Legal and professional consultancy

Find service

I need a document

Individually prepared documantation

Find document

I need a training

Advanced trainings

Find training