cee legislation tracker: slovakia

Status as on 26/10 12am CET

Banking & Finance, Capital Markets

Financial Market Supervision

• 04/04: Supervisory proceedings conducted by the National Bank of Slovakia can be interrupted if the circumstances relating to the period of pandemic prevent the proper hearing and decision of the case.
• The National Bank of Slovakia may extend the deadlines for acts or obligations assigned to it if the circumstances related to the pandemic period prevent the compliance.
• The National Bank of Slovakia may extend the deadlines for acts or obligations arising to the supervised entities, if circumstances related to the period of pandemics prevent them from being maintained.
• During a pandemic period, the supervised entities may submit applications and other documents electronically. The supervised entities are obliged no later than 30 calendar days from the end of a pandemic period provide the documents in a manner prescribed by specific regulations.
• If the supervised entity submits a modified, falsified or otherwise modified document the National Bank of Slovakia may impose a fine of up to EUR 500.000 or to terminate a decision issued on basis of such document.

Deferment of loan payments provided to a consumer and to a small employer or other entrepreneur – natural person

09/04:

• The creditor shall, at the request of the debtor, grant a deferment of loan payments for a period specified in the request for deferment which shall not be more than nine months from the due date of the next outstanding loan payment which became due after the filing of the request for deferment. The debtor may request one time at most a deferment of payment of the same loan during the pandemic period.

• The creditor shall, upon request of the debtor, grant a deferment of loan payment for a period specified in the request that is no longer than three months from the due date of the next outstanding loan payment which became due after filing the request. The creditor shall grant the deferment of loan payments for a maximum of another three months if the debtor has notified the creditor of his interest in next deferment of loan payment prior to the expiry of the original period.
• If the loan payment is not paid which became due more than 30 days prior to the date of submission of the request for deferment of loan payments, the loan payment is also postponed.
• The creditor is not obliged to grant the deferment of loan payment if (i) the debtor is in delay with loan payment for more than 30 days prior to the submission of the request; (ii) as of 29 February 2020 the debtor was in delay with loan payment for more than 30 days in the amount of at least 100 EUR in case of another loan provided by the same creditor, (iii) the debtor was in status of failure as of the date of filing the request, (iv) request is incomplete.

Limits for contactless payments

• during the pandemic period, the maximum amounts shall apply for payment via POS terminals (i.e. EUR 50)

Corporate, M&A

Correspondence voting

• 27/03: Collective bodies of legal entities constituted under Civil or Commercial law may, at the time of state of emergency, vote per rollam or allow their members to participate in meetings of such body by electronic means, even if this is stipulated in their internal rules or statutes.

Criminal Defence

Attendance of public in trials, main trials and public hearings

• During a state of emergency: (i) courts shall hold trials, main trials and public hearings only to the extent necessary, (ii) the protection of health is a reason to exclude the public from trials, main trials and public hearings.
• If the court excludes the public from a trial, main trial or public hearing, it shall make an audio recording of the trial, main trial or public hearing, which shall be made available to anyone without delay after the trial, main trial or public hearing. Such audio recording replaces the obligation to make an audio recording from the trial, main trial or public hearing in accordance with the rules on proceedings before the courts.

Disputes (civil)

Deadlines and court proceedings / Substantive and procedural law

• 27/03: During a state of emergency: (i) courts shall hold trials, main trials and public hearings only to the extent necessary, (ii) the protection of health is a reason to exclude the public from trials, main trials and public hearings.
• If the court excludes the public from a trial, main trial or public hearing, it shall make an audio recording of the trial, main trial or public hearing, which shall be made available to anyone without delay after the trial, main trial or public hearing. Such audio recording replaces the obligation to make an audio recording from the trial, main trial or public hearing in accordance with the rules on proceedings before the courts.

Disputes (public)

N/A

EU & Competition

N/A

Healthcare & Life Sciences & Regulatory

Curfew

• 24/10: curfew from 24/10 to 01/11, from 05.00 AM until 01.00AM, with the exception: (i) journey to and from employment and journey to the business or other similar activity, (ii) journey to the extent necessary in order to procure the basic necessities (purchase of food, medicine and medical supplies, hygiene goods, cosmetics and other drugstore goods, food and other necessities for animals, provision of childcare, provision of care for pets, refueling) to the nearest retail store from the place of residence and the return journey, (iii) travel to the extent necessary for the purchase of newspapers, servicing of telecommunications equipment, travel to the post office, to postal, banking, insurance services, dry cleaners and laundries, car repair shops, technical inspection stations, key services and optics, (iv) journey to procure the necessary basic necessities of life under point (ii) for another person (neighborhood assistance) and a return journey, (v) journey to a medical establishment for urgent medical examination, including escort by a close person or relative, and a return journey; (vi) journey to perform the RT-PCR test or the antigen test certified in the territory of the European Union for COVID-19 and the return journey, (vii) journey to the funeral of a close person, marriage, baptism and the return journey, (viii) journey to care for a close person or relative who is dependent on such care and a return journey; (ix) journey of the person with the dog or cat within 100 meters from the place of stay and the journey for the care of livestock and a return journey, (x) stay in nature in the rural area of the municipality within the district, in the case of the capital of the Slovak Republic Bratislava and Košice in the rural area within the territory cities, (xi) journey of a minor child to and from a childcare facility up to three years of age, a nursery school and a primary school for first- to fourth-year pupils for the purpose of fulfilling compulsory school attendance and the return journey, (xii) accompanying a minor child to and from a childcare facility under the age of three, a nursery school and a primary school for first- to fourth-year pupils for the purpose of fulfilling compulsory school attendance and the return journey, (xiii) arrival at the place of residence by 25/10.

Prohibition of public events

• 15/10: Organization of all sports, cultural or any other events for more than 6 persons is prohibited as of 15/10.

• Exceptions to these prohibitions are for events, all participants of which will have a negative RT-PCR test or antigen test certified in the European Union at the beginning of the event not older than 12 hours. These events must be reported to the locally competent Regional Public Health Office no later than 48 hours before the start, stating the exact time and place of the event. Subject to these conditions, it is possible to serve food or drinks at the event. Further conditions however must be maintained (e.g. upper respiratory ways covered in an appropriate manner (face mask, scarf, shawl)).

• Exceptions to the prohibition of public events: (i) baptismal ceremony, a funeral rite and a marriage ceremony, including their civilian versions, (ii) meetings, meetings of public authorities and their advisory bodies, meetings and other events held by law or by election, (iii) events necessary with the course following competitions: ice hockey: TIPOS extraliga (ice hockey - men), ICE HOCKEY LEAGUE (ice hockey - men), football: FORTUNA Liga (football - men), handball: SLOVNAFT Handball Extraliga (handball - men), MOL Liga (handball - women), volleyball: Extraliga men (volleyball), Extraliga women (volleyball), basketball: Slovak Basketball League (men - basketball), Extraliga women (basketball - women).

Quarantine

• 01/09: All persons who from 01/09 will enter the territory of the Slovak Republic, while during the previous 14 days they visited a country of the European Union not listed in Annex no. 1 of the measure and at the same time did not visit a country that is not a member of the European Union and is not listed in Annex no. 1 of the measure, home isolation is ordered until the negative result of the RT-PCR test for COVID-19 disease is received, or in the case of an asymptomatic course of home isolation by the completion of its 10th day. The person is obliged to undergo a laboratory diagnosis of COVID-19 at the earliest on the fifth day of home isolation. This is also ordered for persons living in the same household. A child under 3 years of age is not obliged to undergo a laboratory diagnosis of COVID-19 unless the relevant Regional Public Health Office or healthcare provider providing healthcare in the pediatric specialization and with whom the child has a healthcare agreement  specifies otherwise. The obligation of home isolation for children under 3 years of age who have not developed an acute respiratory illness ends with the termination of the obligation of home isolation for persons living with them in the same household.
• All persons who from 01/09 will enter the territory of the Slovak Republic, while during the previous 14 days they visited a country which is not a member of the European Union and is not listed in Annex no. 1 of the measure, home isolation is ordered until the negative result of the RT-PCR test for COVID-19 disease is received, or in the case of an asymptomatic course of home isolation by the completion of its 10th day. The person is obliged to undergo a laboratory diagnosis of COVID-19 at the earliest on the fifth day of home isolation. This is also ordered for persons living in the same household. A child under 3 years of age is not obliged to undergo a laboratory diagnosis of COVID-19 unless the relevant Regional Public Health Office or healthcare provider providing healthcare in the pediatric specialization and with whom the child has a healthcare agreement  specifies otherwise. The obligation of home isolation for children under 3 years of age who have not developed an acute respiratory illness ends with the termination of the obligation of home isolation for persons living with them in the same household.
• All persons who from 01/09 will enter the territory of the Slovak Republic through the state border between the Slovak Republic and the Republic of Ukraine are obliged to prove themselves to a member of the Police Force of the Slovak Republic by registering on the website korona.gov.sk/ehranica. Citizens of third countries (countries outside the European Union) are subsequently obliged during their stay in the territory of the Slovak Republic to be able to prove their confirmation of the above registration to members of the Police Force of the Slovak Republic.
• The quarantine does not apply to other person such as truck drivers entering Slovakia for the purpose of transport of goods, (ii) ship crew members for the purpose of transport of goods, etc.
• quarantine does not apply also to (i) persons with permanent residence, or temporary residence in the Slovak Republic and have an employment relationship or similar working relationship in foreign border areas within 30 km (via road) of the open border crossing point to the territory of the Slovak Republic and hold a certificate from the employer of such performance of work and (ii) persons with permanent residence, or temporary residence living in foreign border areas within 30 km (via road) of the open border crossing point to the Slovak Republic and have an employment relationship or similar working relationship within 30 km (via road) of the open border crossing point in the Slovak Republic and hold a certificate from the employer of such performance of work.
• in case of breach a fine up to EUR 1,659 can be imposed

State of emergency

• 1/10: State of emergency has been declared in the area of Slovak Republic for a period of 45 days.
• The Government orders the implementation of a measure of economic mobilization in the area of the Slovak Republic to the relevant ministries, designated as the subject of economic mobilization to ensure the operation of designated quarantine facilities.
• The Government orders the implementation of a measure of economic mobilization in the area of the Slovak Republic for the purpose of: (a) reprofiling of the bed stock of the Slovak Republic in approved numbers for individual health care providers for the infectological profile through the network of economic mobilization entities to ensure the provision of health care according to the development of the epidemiological situation in the region, (b) the implementation of hygiene and anti-epidemic measures to ensure healthcare.
• The Government orders the implementation of an economic mobilization measure for the purpose of security throughout the territory of the Slovak Republic: (a) passenger bus services for the transport of persons to and from designated quarantine facilities or areas with quarantine measures, (b) or to quarantined areas with goods, (c) freight transport for the transport of emergency stocks from the warehouses of the Administration of State Material Reserves of the Slovak Republic to a designated place in cooperation with the rescue services of the integrated rescue system, (d) urban passenger bus transport, suburban passenger bus transport and long-distance passenger bus transport to ensure the transport service of the territory.

Wearing of protective masks in public

• 15/10: all persons are prohibited move in public in exteriors, interiors of buildings or in means of public transport without covering the upper respiratory tract (nose and mouth) with a veil, respirator without exhalation valve, scarf or mask, with the exception of: (i) children up to 6 years of age, (ii) persons in exteriors outside the built - up area (urban area) of the municipality, if they are from other persons with whom they do not live in the same household, more than 5m, (iii) people with severe autism spectrum disorders, (iv) pupils with moderate and severe mental or hearing disabilities, (v) persons performing sports, (vi) persons photographed for the time necessary to carry out the photographing process, (vii) persons of the bride and groom at marriage, (viii) performers in the performance of artistic performance and performers in shooting a documentary film, (ix) sign language interpreters in the exercise of their profession, (x) an employee who is alone in the indoor workplace.

Sale of personal protective equipment

• 06/04: it is prohibited to sell or transfer personal protective equipment during a crisis situation with the exception of entities stipulated by the Act (e.g. health care professional, governmental bodies etc.). Breach of the obligation may be fined up to EUR 10,000.

Standards for public catering establishments

• 15/10: the following conditions must be maintained:(i) opening hours (except for home delivery) are limited until 22:00, (ii) serve food and beverages packaged for pick-up, with the exception of service outside the establishment, (iii) food and beverages cannot be consumed indoors, (iv) perform disinfection of tables and contact surfaces after each customer (including grip parts of chairs and armchairs), (v) if tableware (plates, cutlery, cups) is used, it is necessary to ensure its washing according to the requirements specified in Section 9 (4) let. g) of the Decree of the Ministry of Health of the Slovak Republic No. 533/2007 Coll., when washing kitchen utensils by hand, it is recommended to add a disinfectant suitable for the given purpose before rinsing the kitchen utensils, (vi) operating personnel are obliged to use face masks and to perform hand disinfection between the operation of individual tables, (vii) the cutlery must not be freely available to customers at the tables, but must be brought to the food by the staff wrapped in a paper napkin, (viii) allow the consumption of food or beverages to be performed exclusively by sittings, in order to ensure a controlled separation of persons, (ix) the sanitary facilities of the establishment must be equipped with liquid soap and paper towels, (x) disinfect sanitary facilities every hour.

Standards for accommodation facilities

• 06/05: the following conditions must be maintained: (i) the operation of wellness centers, fitness centers, swimming pools and other indoor areas of leisure activities in the premises of accommodation facilities is prohibited, (ii) it is forbidden to serve food and drinks in the interior of the accommodation facilities, except for room service, (iii) accommodate customers only in accommodation areas with a separate bathroom and toilet, (iv) maintain a time interval between accommodating customers in the same accommodation for at least 24 hours.

Standards for taxi services

• 15/10: the following conditions must be maintained: (i) the driver must have the upper respiratory ways covered in an appropriate manner (face mask, scarf, shawl), (ii) passengers are recommended to sit in the rear seats, (iii) it is recommended to ensure suitable separation of the driver's compartments from the passenger compartment, preventing the free penetration of aerosol between these compartments, (iv) to disinfect the premises for customers after each customer with a disinfectant with a viricidal effect.

Standards for human body care facilities

• 15/10: the following conditions must be maintained (i) employees caring for the customer's body are obliged to use a face shield in their activities, (ii) adjust the time schedule of operation so that there is always space between individual customers for cleaning and disinfecting the workplace (desks, armchairs, washbasins, foot bath), (iii) disinfect after each customer with a disinfectant with a viricidal effect, (iv) respiratory protection may not be used for the necessary time for operations that do not allow it (facial treatment, cutting, washing hair), (v) the sanitary facilities of the establishment must be equipped with liquid soap and paper towels.

Standards for driving schools

• 15/10: the following conditions must be maintained: (i) the driver and instructor must have the upper respiratory ways covered in an appropriate manner (face mask, shawl, scarf), (ii) after each driving and simulator training completed the interior of the vehicle, in particular the steering wheel and the gear lever, must be disinfected with disinfectant, (iii) in case of training aimed at driving motor vehicles in groups A (motorcycles), each of the participants in this course must wear their own helmet and appropriate protective equipment used in such training when driving this type of vehicle (e.g. protective gloves)

Standards for shopping malls

• 15/10: the following conditions must be maintained: (i) equip the hygienic facilities of the operation with liquid soap and paper towels, (ii) allow access to the premises of the shopping mall only to a person with a body temperature of not more than 37°C, (iii) the number of customers in the shopping mall at any one time may not exceed the concentration of one customer per 15 sqm of the sales area of all operations in the shopping mall intended for customers (this condition does not apply to children under 14 accompanied by an adult), (iv) disinfect sanitary facilities every hour, (v) public catering establishments are obliged to serve food and beverages in a packaged state; it is forbidden to consume food and drinks in the premises of the shopping mall. , (ii) it is recommended that the book be discarded upon return and further handling will not be possible until after 24 hours.

Insolvency & Restructuring

Insurance

N/A

Intellectual Property

N/A

Labour & Employment

Obligations for all operators

• 01/09: as of 01/09 all operators all obliged to the following: (i) when entering the workplace or premises, the operator must request the employees in an employment, civil service or other similar relationship to prove the fulfillment of the obligation to complete home isolation ended by a negative RT-PCR test for COVID-19 performed in laboratories in the territory of the Slovak Republic, or by a certificate of crossing the state border of the Slovak Republic older than 10 days. If this person is unable to prove the above, the operator is obliged to notify the relevant Regional Public Health Office in its district and deny that person access to all areas of the workplace or establishment.
• in case of breach a fine up to EUR 20,000 can be imposed.

Excuse of absence by the employer

• 27/03: The employer shall excuse employee's absence at work during the time of his or her temporarily sick leave due to disease or injury, maternity leave or parental leave, quarantine, personal and full-time care of a sick family member according to a special law, personal and full-time care of a person according to a special regulations and during the time when a person who otherwise cares of a child younger than ten years of age underwent an examination or treatment in a healthcare facility which could not have been undertaken during the employee's non-working time. The employee shall not be entitled to wage compensation for such time, unless a special law provides otherwise.

Performance of work for purposes of holiday

• 27/03: For the purposes of the holiday entitlement, the period of personal and full-time care of a person according to a special law and during the time when a person who otherwise cares of a child younger than ten years of age underwent an examination or treatment in a healthcare facility which could not have been undertaken during the employee's non-working time, are not considered as the performance of work.

Active labour market measure under the Employment Services Act

• 27/03: Active labour market measures shall be considered also projects to support the retention of jobs, including those where self-employment is carried out, and to support the retention of employees in the context of declaring a state of emergency and elimination of the consequences.

Electronic applications for jobseekers

• 27/03: During the state of emergency in connection with COVID-19, a citizen may apply for registration to the job seekers database also via an application submitted by electronic means without a qualified electronic signature.

Suspension of fines under Employment Services Act

• 27/03: The authority shall not impose a fine if a person or legal entity breaches its obligation under the selected provisions if the obligation is subsequently fulfilled until 30/06.

Amendment to Slovak Labour Code

• 04/04: modifications of Labour Code provisions applicable during an extraordinary situation, state of distress or state of emergency declared by the competent authorities ("Emergency Situation") and for two months after its recall: (i) if the employee is not able to perform work fully or partly due to the suspension or limitation of the employer's operation based on the decision of the competent authority or as a result of a declared Emergency Situation this constitutes an obstacle to work on the part of the employer during employees are entitled to wage compensation amounting to 80 % of their average earnings; (ii) employer is allowed to order an employee to work from home if the nature of the work allows. Likewise, the employee is entitled to work from home if the nature of the work allows and there are no substantive operational reasons that would prevent home office. These entitlements are only applicable while measures to prevent the emergence and spread of transmittable diseases or imposed by the relevant authorities when public health is endangered are in place; (iii) minimum period for the employer to communicate a request to the employee to take vacation leave is shortened from 14 to seven days, unless the employee agrees to a shorter period; (iv) minimum period in which the employer is obliged to inform the employee about the distribution of their working time is reduced from a week to two days in advance; (v) employer must excuse the employee's absence from work during obligatory quarantine or isolation. During this time the employee is not entitled to wage compensation payable by the employer, but to a sickness benefit from the Social Insurance Agency.

Health and Safety at Work

• 04/04: employers are not obliged to fulfil some of their duties during the current Emergency Situation if these duties cannot be objectively fulfilled. Such nonfulfillment must not imminently and gravely endanger health or life. Furthermore, the fulfilment of certain statutory periods is postponed.
  3. Governmental Aid for the Employers
• 03/04: To avert mass redundancies, Slovak government has introduced an allowance scheme aimed at two types of employers: (i) employers whose operations were prohibited or closed during the Emergency Situation based on measures issued by the Public Health Authority of the Slovak Republic; and (ii) employers whose revenues (in Slovak: tržba) decreased during the Emergency Situation. To be eligible for the allowance, the employer must be unable to assign work to the employees or its revenues must have decreased by at least 20%.

Social security

• 06/04: Insurance which is payable by the employer or self-employed person who show a decrease in net turnover or decrease of income by 40% or more, in March 2020 is payable until 31 July 2020.
• Employers' insurance premium who show a year-on-year decrease in net turnover or a decrease in revenues from business by 40% or more as a result of state of emergency declared in connection with COVID-19, is payable until 31 July 2020

 

Real Estate & Construction

Retail shops

• 15/10: from 9AM until 11AM from Monday until Friday grocery shops and drug stores  shall allow entry only to persons above 65 years of age.
• in case of breach a fine up to EUR 20,000 can be imposed.

Closure of certain establishments

• as of 15 October 2020, the following establishments shall remain closed: (i) natural and artificial swimming pools; (ii) wellness facilities; (iii) sports facilities; (iv) theaters, cinemas, music and other art facilities; (v) catering facilities.
• exemptions from the closure include: (i) natural healing baths and spas on the basis of a proposal of a medical doctor; (ii) catering facilities which fulfill the following conditions: (a) entry and remaining in the facility (both outdoor and indoor areas) only with a protection of upper respiratory tract (e.g. face mask, scarf, headscarf), this does not apply to the time needed to consume beverages and meals in public catering establishments; (b) entry only with disinfected hands or provide disposable gloves; (c) place at the entry the abovementioned hygienic standards; (d) carry out frequent ventilation of the premises and regularly disinfect contact surfaces, handles, shopping carts and baskets, used devices, tools, use disinfectants with viricidal effect for disinfection; (e) grocery stores, establishments of mass caterers, including fast food stalls and other outpatient sales of food and beverages, must ensure regular and effective cleaning and disinfection, which must be carried out thoroughly within the daily sanitation regime and within the principles of good hygiene adopted and implemented practice under Regulation (EC) No 852/2004 of the European Parliament and of the Council of 29 April 2004 on the hygiene of foodstuffs; (f) maintaining a minimum of 2m gap in rows (does not apply to persons to living in the same household); (g) the amount of customers shall not exceed the amount of 1 customer per 15 sqm of area of the shop (does to apply to children under the age of 14 accompanied by an adult; also does not apply to the exterior parts of catering facilities, as long as the operator is able to ensure and maintain a distance of 2m between the tables; if the area of the facility does not reach 15 sqm, there can be a maximum of 1 customer in operation at one time (with the exception of children)).

​​​​​​Proceedings pursuant to the Building Act

• 25/04: During the crisis situation the Building Authority: (i) performs oral hearings and local inspections only to the extent necessary, (ii) it may extend the period for performing an action and the period for issuing a decision without the prior consent of the appellate body (the Building Authority is obliged to notify all parties to the proceedings on such extension), (iii) arrange a submission without undue delay in which the Building Authority may perform actions on basis of a written submission which provides a sufficient basis for the assessment of the submission without personal contact with the parties to the proceedings.

Energy performance of buildings

• 25/04: If in the proceedings on the provision of a contribution for the insulation of a family house initiated on the basis of a call for applications for a contribution announced by the Ministry in 2019, the applicant is invited to submit the missing annexes until 30 June 2021.

Expropriation of land and buildings

• 25/04: During the crisis situation, the Authority: (i) performs oral hearings only to the extent necessary or in case one of the parties to the proceeding insists on an oral hearing, (ii) it may extend the period for performing an action and the period for issuing a decision without the prior consent of the appellate body (the Authority is obliged to notify all parties to the proceedings on such extension), (iii) arrange a submission without undue delay in which the Authority may perform actions on basis of a written submission which provides a sufficient basis for the assessment of the submission without personal contact with the parties to the proceedings.

Land communities

• 25/04: If due to the crisis situation the freedom of movement and residence or the right to assemble peacefully is restricted, the decision of the committee shall not be necessary for action required under the articles of the community, the statutes or the decision of the committee if failure to do so would jeopardize the periods laid down in generally binding legislation or for failure to fulfill obligations (does not apply to actions for which the period for their performance is extended by a special regulation).
• during the crisis situation, the supervisory body has the rights of the Assembly if a committee is not established.

Termination of lease agreement

• 25/04: the Landlord may not unilaterally terminate the lease of the property (including the lease of an apartment or non-residential premises) until 31 December 2020 due to the tenant's delay with payment of the rent (including service charges) which is due in the period from 1 April 2020 until 30 June 2020, which are a result of circumstances stemming from COVID-19 pandemic situation. This reason for the delay must be sufficiently proven by the tenant. Other reasons for termination of the lease shall not be affected.

Tax & Duties

Denatured alcohol

• Requirements for denatured substances with respect to denatured alcohol used for disinfection and production of disinfection products were amended.

Tax Administration

• If a document is served personally during a pandemic period via a post, the conditions for the delivery of post shall be governed under the conditions of the postal service undertaking. If the natural person or legal entity does not collect the document by the end of the period in which has been imposed by the postal service undertaking, the last day of that period shall be deemed to be the date of delivery, although such a natural or legal person was not informed of the delivery.
• During the period of the pandemic, the Financial Administration of the Slovak Republic does not update the published list of tax debtors, the list of VAT tax payers which have met the conditions for deletion from the list and a list of deleted VAT tax payers.

Deduction of tax loss

• 25/04: Unapplied tax losses reported for tax periods ended in the years 2015 to 2018 may be deducted from the income in the total amount of EUR 1,000,000, if the last day of the deadline for filing an income tax return for the tax period expires in the period from 1 January 2020 to 31 December 2020.
• The deduction of a tax loss may be claimed by a taxpayer whose tax period is a business year in a tax return for a tax period ending no earlier than 31 October 2019.
• The tax loss shall be deducted progressively from the earliest reported tax loss to the most recently reported tax loss.

Telecom & Data Protection

Amendment of Act on electronic communication

• 27/03: During the time of state of emergency or emergency in the healthcare sector, in connection with the occurrence of a pandemic or the spread of dangerous contagious human disease the network provider shall: (i) processes the data subject to telecommunications secrecy together with information on the time of origin of the location data in an anonymized form for statistical purposes necessary to prevent and model the development of life and health threats, (ii) processes the data subject to telecommunications secrecy together with information on the time of origin of the location data for the purpose of identifying the recipients of reports to whom special measures of the Public Health Authority need to be notified in order to protect life and health, (iii) processes the data subject to telecommunications secrecy together with information on the time of origin of the location data exclusively to the extent necessary for identification of users to protect their lives and health. Data processed shall be provided by the network provider to the Public Health Authority on the basis of a written request.
• Public Health Authority may collect, process and store data processed for the duration of a state of emergency or emergency in the healthcare sector, until 31 December 2020 at the latest.

Other

Interruption of study in schools and other measures related to education

• 25/3: in case a state of emergency or other similar emergency is declared or a life-threatening event occurs, the Minister of Education may decide on (i) interruption of study in schools, (ii) interruption of operation of schools, (iii) amendment of schedule related to organization of the school year (e.g. school holidays, study hours, issuance of diplomas etc.), (iv) termination of part or form of final exams in high schools, (v) termination of external exams of elementary school pupils.

Public procurement / Exception from prohibition to conclude agreements with public contracting authority and contracting authority

• 27/03: The prohibition to conclude agreements with entities who are obliged to register in the register of public sector partners (and are not registered) shall not apply to a framework agreement concluded with a public contracting authority / contracting authority exclusively by two or more tenderers who are natural persons and which relates to the provision of services and to a agreement, framework agreement and concession agreement concluded for the purpose of safeguarding life, health during the state of emergency if the conditions under the Act are met; or if the contract is of low value.

Social Security

• 27/03: An employee or a self-employed person are entitled to sickness benefit if they are on temporary sick leave due to an injury or if quarantine or isolation has been imposed on them.
• insured person is entitled to nursing benefits if he/she nurses personally or full-time for a child until eleventh birthday, or until eighteenth birthday if it is a child with long-term medical condition in the following cases: (i) child has been ordered quarantine or isolation, (ii) a pre-school facility, social services facility or a school which the child is attending has been closed or quarantined, (iii) person which otherwise nurses for the child has become sick, quarantined or was hospitalised and therefore cannot nurse for the child.
• 25/04: the employer or the compulsorily insured person and the compulsorily insured self-employed person are not obliged to pay insurance premiums for April 2020 if in April 2020 they had a closed operation by decision of the relevant authority for at least 15 days.
• Compulsory contributions that the employer is obliged to pay for his employee participating in pension savings or a self-employed person compulsorily insured under a special regulation participating in pension savings are not obliged to pay for a period under a special regulation, if they meet the conditions under special regulation.

Temporary social security measures relating to COVID-19

• 27/03: An employee is entitled to sickness benefit if they are on temporary sick leave due to quarantine or isolation being ordered to them. The right to benefit commences on the first day of sick leave.
• the amount of sickness benefit is 55% of the daily assessment base (in Slovak: denný vymeriavaci základ) for a mandatory insured self-employed person or voluntarily insured person who is on sick leave due quarantine or isolation being ordered.
• nursing benefits commence on the first day of personal or full-time nursing and cease on the last day of nursing in the following cases: (i) person nurses a child until his or her sixteenth birthday if the child's medical conditions requires a care by another person, (ii) person fulfils conditions stipulated in the Act (e.g. he or she nurses personally or full-time for a child until his or her eleventh birthday, or until his or her eighteenth birthday if it is a child with long-term medical condition, etc.), (iii) person nurses a direct relative, sibling, husband, wife or parent of husband or wife if a social services facility in which these persons are being provided social services is closed by a decision of relevant authority or quarantined.
• the insured person shall be paid the nursing benefit only once even if more persons being nursed.
• an insured person who was entitled to nursing benefit before the effectiveness of this Act, this entitlement ceased to exist during the state of emergency before the effectiveness of the amendment, and the need for treatment or care continues after the effectiveness of the amendment, the insured person shall also be entitled to nursing benefit for the period of need of care for which no entitlement to nursing benefit was established before the effectiveness of the amendment.
• an employee, mandatory insured self-employed person with sickness insurance or pension insurance, voluntarily insured person with sickness insurance, pension insurance or unemployment insurance is not obliged to pay sickness insurance, pension insurance and unemployment insurance from the first day of personal and full-time care until the end of this care.
• the mandatory sickness insurance, pension insurance or an unemployment insurance of an employee, mandatory insured self-employed person with sickness insurance or pension insurance shall not be interrupted from the first day of personal and full-time care.

Import of Goods

• 04/04: The approved charitable organizations importing goods shall be exempted from import duties and VAT. Such organization are the following which: (i) provide health care, social assistance or humanitarian care; (ii) promote the public benefit of delivering individually identified humanitarian aid for an individual or a group of people who are in danger of life or in need of aid for natural disaster; (iii) engagee in any other charitable activity.

Administrative Fees

• 04/04: An administrative fee shall not be paid during the period of the pandemic for the actions of the administrative authorities that are necessary to mitigate the negative consequences of a pandemic.

Financial aid

• 04/04: To mitigate the negative consequences of a pandemic and to support small or medium enterprises the Ministry of Finance may provide financial assistance through the Export-Import Bank the Slovak Guarantee and Development Bank, in the form of (i) guarantees for credit and (ii) repayment of interest on a loan granted by the bank.

Suspension of trade license

• 09/04: In the case of suspension of the trade license during the state of emergency in connection with COVID-19, the condition that the suspension of a trade license cannot last less than six months shall not apply.

Private security

• 09/04: The Interior Ministry may limit the restrict new applications for licenses (for security service, for technical service etc.).
• The licenses which will expire or have expired since the state of emergency within two months of its end shall be extended until three months after the end of state of emergency.
• Certain time periods shall not run (e.g. period for issuance of new license).

Nature and landscape protection

• 09/04: The prescription periods for claiming compensation for damages caused by specified animals and for compensation for normal farming management under this Act shall not run from the date of entry into force of the Act (i.e. 09/04) until the end of crisis situation.

Environmental Impact Assessment

• 09/04: During the crisis situation in proceedings requiring consultation, or when requested by a party, authority or municipality these shall be carried out in writing in paper form or in electronic form.

Integrated prevention and control of environmental pollution

• 09/04: In proceedings requiring the on-site investigation, oral hearing or, the deadlines stipulated for the issuance of decisions under the Act shall not run until the end of crisis situation.

Economic mobilization

• 10/04: The Government orders the implementation of the economic mobilization in the territory of the Slovak Republic to the relevant Ministries designated as the subject of economic mobilization in order to ensure priority production and selected services.
• The measure is order to subject which produce or distribute (i) protective masks, (ii) disinfectants and gels, (iii) food alcohol containing min. 70% alcohol, (iv) another product which will be evaluated as strategic for the needs of economic mobilization.
• ban on the export of certain vital products from the Slovak Republic to another Member State of the European Union or the European Economic Area and to third countries. These products are (i) personal protective equipment. (ii) antibacterial soaps, gels and disinfectants (iii) artificial lung ventilation devices.

Suspension of executions

• 25/04: at the request of the debtor (natural perso