cee legislation tracker: slovakia

06 May 2020 | newsletters

Status as on 06/05 11am 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

Deadlines / Procedural law

  • 27/03: Periods for filing an appeal are suspended until 30/04, and those which lapsed after 12/03 shall not lapse earlier than after 30 days from the date of effectiveness of the Act.
  • In case the matter cannot be postponed due to endangerment of life, health, safety, liberty or material damage to a party or a party to the legal proceedings, the court may decide that the periods stipulated in the Act shall not apply and at the same time shall set a new reasonable period. There is no appeal allowed against such a resolution of the court. Attendance of public in trials, main trials and public hearings.

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: Limitation periods and prescription periods are suspended until 30/04, and those which lapsed after 12/03 shall not lapse earlier than after 30 days from the date of effectiveness of the Act (i.e. 27/03).
  • In case the matter cannot be postponed due to endangerment of life, health, safety, liberty or material damage to a party or a party to the legal proceedings, the court may decide that the periods stipulated in the Act shall not apply and at the same time shall set a new reasonable period. There is no appeal allowed against such a resolution of the court. Attendance of public in trials, main trials and public hearings.
  • 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

Prohibition to enter hospitals for visitations

  • 07/03: Prohibition to visit inpatient departments of hospitals

Prohibition of public events

  • 10/03: Organization of all sports, cultural or any other events is prohibited until 23/03
  • 23/03: Organization of all sports, cultural or any other events is prohibited as of 24/03

Quarantine

  • 01/05: All persons entering the Slovak Republic are ordered quarantine in the state facilities for the time necessary to carry out laboratory diagnosis of COVID-19 and, following the finding of a negative result, the person is ordered home isolation for a total aggregate period of 14 days. During the period of home isolation, it is also ordered to persons living with them in a common household..
  • The following persons are exempted from being in quarantine in the state-run facilities: (i) persons with reduced mobility, (ii) persons over the age of 75, (iii) pregnant women, persons with cancer, psychiatric illness, severe immune disorders, persons with special nutritional needs, persons with chronic diseases of the respiratory tract, heart and blood vessels, persons with metabolic disorders, persons with epilepsy, persons with mental disorders, persons with serious illness requiring continued injection treatment at regular intervals, persons with disabilities (these persons are obliged on the entry of territory of the Slovak Republic to submit in two copies (original and copy) a certificate from a medical doctor bearing his signature and a stamp stating that their health condition falls under the above health restrictions); and (iv) and persons close to them and accompanying them at the time of crossing the state borders of the Slovak Republic, who enter the territory of the Slovak Republic. These persons who are not subject to isolation in state facilities and to persons close and accompanying them, provided that they submit, on entry of the territory of the Slovak Republic, in two copies (original and copy) negative RT-PCR test for COVID-19 not older than 96 hours, is ordered home isolation for 14 days. Minors who enter the territory of the Slovak Republic unaccompanied are ordered to be isolated in their home environment for a period of 14 days. During the period of home isolation (including persons living in the same household), all persons subject to the obligation of home isolation are obliged to report immediately by telephone to the locally competent regional public health office.
  • persons with diplomatic immunity are exempted as well. These persons are ordered home isolation for 14 days (including persons living in the same household). During the period of home isolation (including persons living in the same household), all persons subject to the obligation of home isolation are obliged to report immediately by telephone to the locally competent regional public health office.
  • all persons who enter the territory of the Slovak Republic are ordered to immediately notify the health care provider by telephone or electronically.
  • 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. The condition for entry is to provide a negative RT-PCR test for COVID-19 not older than 30 days at each entry into the territory of the Slovak Republic. This condition shall enter into force on 01 May 2020.
  • quarantine also does not apply to persons who have a permanent or temporary residence in the Slovak Republic and have an employment relationship or a similar employment relationship as a health worker in the South Moravian, Zlín, Moravian-Silesian or Olomouc region of the Czech Republic and hold a certificate from the employer of such performance of work. The condition for this them is to provide at each entry into the territory of the Slovak Republic a negative RT-PCR test for COVID-19 not older than 96 hours.
  • 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.
  • in case of breach a fine up to EUR 1,659 can be imposed

State of emergency

  • 28/3: State of emergency has been declared for nursing care providers, which are facilities for seniors, nursing facilities, social services homes, specialized facilities, social service facilities for children, social custody and centres for children and families in the area of Slovak Republic, as a result of which e.g. the employees are prohibited to go on strike, etc.
  • 19/3: State of emergency has been declared for hospital medical care providers in the area of Slovak Republic, as a result of which e.g. the employee count cannot be reduced, the employees of the hospital are prohibited to go on strike, etc.

Wearing of protective masks in public

  • 21/4: all persons are prohibited to enter public spaces and remain in public spaces without a protection of upper respiratory tract (e.g. respirator, face mask, scarf, headscarf) with the exception of the following persons: (i) children until they reach 2 years of age, (ii) persons with severe autism spectrum disorders, (iii) persons in a closed vehicle, if all persons in the vehicle are from the same household, (iv) public transport drivers who are themselves separated from the rest of the passenger compartment in a closed cabin, (v) persons living in the same household during their stay in nature, if their distance from other persons is at least 20m, (vi) persons not living in the same household during their stay in nature, if their distance from each other is at least 20m.

Suspension of providing social services

  • 06/05: the provision of social services is suspended in the following facilities providing social services: (i) daily stationers, (ii) facilities for seniors with ambulatory form, (iii) nursing facilities with ambulatory form, (iv) rehabilitation services with ambulatory form, (v) specialized facilities with ambulatory form, (vi) social service homes with ambulatory form, (vii) daily centres (former "seniors clubs"), (viii) facilities caring for children until 3 years of age (former "creches").
  • in case of breach a fine up to EUR 20,000 can be imposed.

Liability for administrative offenses

  • 06/04: A person to which health legislation imposes obligations and which violates them due to the crisis situation, shall not be liable for such breach.

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

  • 06/05: the following conditions must be maintained:(i) presence of public is prohibited in inside areas with the exception of visits to the establishment's sanitary facilities, (ii) opening hours (except for home delivery) are limited from 06:00. until 20:00, (iii) there must be a distance of at least 2 m between the tables in the outdoor areas, (iv) only 2 people or parents with children can be present at one table, (v) perform disinfection of tables and contact surfaces after each customer (including grip parts of chairs and armchairs), (vi) the terrace staff uses face masks and performs hand disinfection between the service of the individual tables, (vii) sanitary facilities of the establishment must be equipped with liquid soap and paper towels, (viii) ensure malfunction of aerosol generating devices (e.g. hand dryers), (ix) 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

  • 06/05: 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 must sit in the rear seats, maximum two people with suitably covered upper respiratory ways, (iii) ensure suitable separation of the driver's compartments from the passenger compartment, preventing the free penetration of aerosol between these compartments. (iv) take a break of at least 15 minutes after each customer, (v) to disinfect the premises for customers after each customer with a disinfectant with a viricidal effect, the air conditioning in the customer compartment must be switched off.

Standards for human body care facilities

  • 06/05: the following conditions must be maintained (i) employees caring for the customer's body, with the exception of solarium employees, 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).

Standards for driving schools

  • 06/05: the following conditions must be maintained: (i) distance form of teaching, (ii) the driver and instructor must have the upper respiratory ways covered in an appropriate manner (face mask, shawl, scarf), (iii) practical driving and maintenance training may only be conducted with the participation of one driving course participant and one instructor, (iv) after each driving and simulator training completed by one course participant the interior of the vehicle, in particular the steering wheel and the gear lever, must be disinfected with disinfectant, (v) there must be a break of at least 15 minutes between each vehicle run when changing course participants.

Standards for libraries

  • 06/05: the following conditions must be maintained: (i) ensure that library staff wear gloves in contact with books and similar items, (ii) it is recommended that the book be discarded upon return and further handling will not be possible until after 24 hours.

Insolvency & Restructuring

Deadline for filing an application for bankruptcy

  • 27/03: The period within which the debtor is obliged to file for bankruptcy in case of over-indebtedness that occurred between 12/03 and 30/04 is 60 days.

Insurance

N/A

Intellectual Property

N/A

Labour & Employment

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.
    1. 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

Closure of retail shops

  • 06/05: all retail and service provider operations and operations and service provides in shopping centres (i.e. buildings grouping more than 35 separate retail or services operations) save the following must remain closed: (i) grocery shops, including itinerant trading, without a possibility to consumption of food and beverages on the spot; (ii) drug stores, (iii) pharmacies, shops and dispensaries of medicinal devices and optics including examinations and measurements of vision, if these are part of the store; (iv) newspaper sellers; (v) shops selling feed for animals, and veterinary practices; (vi) operations of telecommunications operators; (vii) restaurants and fast food shops; (viii) post offices, banks, insurance and leasing services providers including facilitation of these services; (ix) e-shops with possibility to pick up goods at the store and home delivery services; (x) laundry services and dry cleaning services; (xi) lock service providers and shoe repair shops; (xii) florists.
  • the retail and service providers must maintain the following hygienic standards for the customers and employees: (i) 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; (ii) entry only with disinfected hands or provide disposable gloves; (iii) maintaining a minimum of 2m gap in rows; (iv) the amount of customers shall not exceed the amount of 1 customer per 25 sqm of area of the shop (does to apply to children); (v) place at the entry the abovementioned hygienic standards and notice only limited number of customers; (vi) 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; (vii) carry out frequent ventilation of the premises and regularly disinfect contact surfaces, handles, shopping carts and baskets; (vii) ensure that floors are washed wet every day.
  • 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 shops on Sunday

  • 06/05: closure of shops on each Sunday and the operators of the establishments are ordered to carry out the obligatory disinfection of the premises of the establishments in question (sanitary day). The following establishments are exempted: (i) veterinary practices, (ii) public pharmacies pursuant to the list published by the Self-Governing Region, (iii) public and hospital pharmacies with a public expenditure department, which are located at the seat of a fixed ambulance service with approved operating time including Sunday, (iv) hospital pharmacies, (v) fuel stations, (vi) operations of telecommunications operators, (vii) restaurants and fast food shops, (viii) post offices, banks, insurance services providers, (ix) home delivery services, (x) natural healing baths and spas on the basis of a proposal of a medical doctor; (xi) outdoor areas of zoos and botanical gardens, (xii) outdoor tourist attractions; (xiii) museums, galleries, libraries and exhibition halls.
  • in case of breach a fine up to EUR 20,000 can be imposed

Closure of certain establishments

  • 06/05: the following establishments shall remain closed: (i) natural and artificial swimming pools; (ii) sports facilities; (iii) human body care facilities; (iv) facilities for children and youngsters, including care facilities for children under 3 years of age; (v) wellness centers, including swimming pools in the accommodation facility; entertainment establishments such as casinos, cinemas and other leisure establishments; reconditioning stays.
  • exemptions from the closure include: (i) natural healing baths and spas on the basis of a proposal of a medical doctor; (ii) outdoor sports grounds for contactless sports, without open locker rooms, swimming pools and sanitary facilities, without the presence of the audience; (iii) social services facilities, facilities for social protection of children and social guardianship and special educational facilities; (iv) operation of hairdressers, barbershops, cosmetics, manicures, pedicures, solariums, massages (except for wet procedures – e.g. hydromassage); (v) outdoor areas of zoos and botanical gardens (while maintaining distance of people from animals at least 2 m); (vi) outdoor tourist attractions; (vii) museums, galleries, libraries and exhibition halls.

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

Income Tax

  • In case notification on prolongation for submission of tax return is not submitted as required by law by 31/03, automatic remission of fines will apply if tax return is filed and the tax is paid until 30/06.
  • 04/04: Income tax return for the taxable period which last day for filing of the tax return shall expire during the pandemic period, shall be deemed maintained by the end of the calendar month following the end of the pandemic period. The taxpayer is obliged to also pay the income tax within this period.
  • the period for filing a tax return can be prolonged by a maximum of 3 months or 6 months in case of foreign income.
  • Statement of remittance of income tax paid by the taxpayer to whom the employer has carried out an annual settlement, may be submitted by the end of the second calendar month following the end of the pandemic period.
  • Deadline for the submission of notice of withholding and payment of income tax of the health provider shall be deemed to be maintained if such notification made by the end of the calendar month following the end of the pandemic period and also the income tax is paid.
  • Deadline for report on the accounting of the tax and on the total income from dependent activity is deemed to be maintained until the second calendar month following the end of the pandemic period.
  • 25/04: Income tax advances for the period for which the taxpayer is obliged to pay income tax advances calculated according to a special regulation and payable during the pandemic period shall not be paid for the period immediately following the period in which the taxpayer's sales decreased by at least 40% compared to the same period of the previous calendar year. The non-payment of advances shall be claimed by the taxpayer by submitting a declaration that he meets the conditions to the relevant tax administrator no later than 15 days before the due date of the income tax advance. This method of paying income tax advances shall apply for the first time to income tax advances due in May 2020.

Denatured alcohol

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

Tax Administration

  • 04/04: Filings made by electronic means, unless not filed in accordance with the special regulation, do not have to be filed also in paper form. Such filings shall be deemed delivered.
  • Missing the deadline which has elapsed during the period of pandemic shall be forgiven, if the taxpayer performs the missed action no later than at the end of the calendar month following the end of the period of pandemic. This does not apply to filing the tax return and paying the tax.
  • 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 pandemic period, the deadline for carrying out the tax inspection which started prior to the commencement of the pandemic period, shall be interrupted at the request of the taxpayer. Legal effects of actions taken during the pandemic period until the date of entry into force of this Act (i.e. 04/04) are retained. A tax inspection that was interrupted prior to the commencement of the pandemic remains interrupted until the end of the pandemic period, even if during the pandemic period the reasons for which the tax inspection was suspended have ceased to exist.
  • if the tax inspection commences during the period of the pandemic, the period for its execution is interrupted from the day following the date of the commencement of the tax inspection.
  • If a tax inspection on the eligibility of the excess is carried out during the pandemic period, the tax administrator may issue a partial protocol. By issuing this partial protocol, the tax inspection is suspended.
  • 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.
  • During a pandemic period, the tax procedures commenced prior to the start of the pandemic period shall be suspended at the request of the taxpayer,. Legal effects of acts performed during the period of the pandemic until the effective date of this Act (i.e. 04/04) shall be retained. Tax proceedings interrupted prior to the start of the pandemic period remain suspended until the end of the pandemic period, even if the reasons for which the tax proceeding has ceased to exist.
  • If the tax proceeding commences during the period of the pandemic, the tax proceeding shall be suspended from the date following the date of commencement of the tax proceeding.
  • The interruption of tax proceedings shall not apply to tax proceedings in which a tax overpayment is decided upon or a claim under special regulations.
  • During the period of the pandemic, the period for expiry of the right to assess a tax tax, the limitation period for the right to recover the tax arrears and the expiry of the period for right to recover the tax arrear are interrupted.
  • The amount of outstanding tax for which the due date expires during the period of a pandemic, and which the taxpayer pays by the end of the calendar month following the end of the pandemic period shall not be considered an outstanding tax.
  • The tax execution is postponed during the pandemic period. Legal effects of acts performed during the periods of the pandemic until the date of entry into effectiveness of this Act (i.e. 04/04) shall be maintained.
  • A taxpayer shall be relieved of its liability for a breach of the obligation to file an additional income tax return within a specified period if this period has expired during the pandemic period and if the taxpayer fulfills this obligation by the end of the calendar month following the end of pandemic period.
  • The tax administrator shall not charge interest on late payment pursuant to a special regulation, if the tax payer pays by the end of the calendar month following the end of the period of pandemic.

Motor Vehicle Tax

  • 04/04: The period for filing the tax return and the due date of the tax which has not elapsed prior to the start of the pandemic or has commenced during the pandemic, shall be deemed to be maintained if the tax return is filed and the tax is paid by the end of the calendar month following the end of the pandemic period.
  • 25/04: Advances for motor vehicle tax payable during the pandemic period starting in April 2020 are not obligatory for the taxpayer. A taxpayer who fails to pay the advances referred to in the first sentence shall settle the motor vehicle tax within the period for filing the motor vehicle tax return.

Interruption of tax audit and tax proceedings

  • 25/04: The tax audit and tax proceedings are interrupted at the request of the tax subject from the day following the day of submission of the request until the end of the pandemic period.
  • Tax audits and tax proceedings interrupted so far are continued if they have not been suspended at the request of the tax subject or if the reasons for which tax audits and tax proceedings were interrupted pursuant to a special regulation have ceased to exist.

Tax overpayment

  • 25/04: The tax overpayment of income tax, which the tax subject applies to the income tax return filed during the pandemic period, shall be returned by the tax administrator to the tax subject within 40 days from the end of the calendar month in which the tax subject filed the income tax return. The tax overpayment of income tax applied by the tax subject in the income tax return for the tax period, which is the calendar year 2019, filed from 1 January 2020 until the beginning of the pandemic period, the tax administrator shall return to the tax subject within 40 days from 31 March 2020.

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.

Customs offences

  • 25/04: Liability for a customs offense or customs offense committed by a person not complying with the conditions laid down for the goods shall lapse if the person who should have complied with them proves that the non-compliance was solely due to the negative consequences of the pandemic.

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 31/12 at the latest.

Other

Interruption of study in schools and other measures related to education

  • 25/03: 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.

Amendment of Act on monetary contributions for compensation for severe disabilities

  • 27/03: During the period of state of emergency related to COVID-19 but no later than until 30/06, the amount of the monetary care allowance shall be reduced pro rata for the days during which the person with a severe disability was in a health care institution for more than 150 days. The amount of the monetary care allowance shall not be reduced according to the first sentence for the days during which a person was an escort of a person with a severe disability in a health care institution.
  • During the state of emergency related to COVID-19, the amount of the monetary care allowance shall be reduced pro rata for the days during which a person was in a healthcare facility or has not performed personal care for other serious reasons for more than 150 days. The allowance shall be granted if the person ensures the care of a person with severe disability by another person or social service, during the days for which the allowance is provided to the person.
  • During the state of emergency related to COVID-19, personal assistance may also be provided by a natural person referred in the respective regulation. These personal assistants provide personal assistance for a maximum of ten hours per day.

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 an 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.

Enforcement of pledges

  • 27/03: Pledges shall not be enforced until 30/04. Any actions leading to the enforcement of pledge until 30/04 are ineffective.

Auctions and other method of monetizing debtor's assets

  • 27/03: Until 30/04, the auctioneer, the bailiff and the trustee are obliged to refrain from exercising an auction, ordering the sale of the property by the Auctioneer, organizing a bidding process or other competitive process in order to sell the assets. Any method of monetizing the debtor's assets under the preceding sentence between the effectiveness of the Act and 30/04 is invalid. Until 30/04, a bailiff is obliged to refrain from enforcing execution by selling real estate.

Social Security

  • 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.
  • 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.

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.

Accounting measures

  • 04/04: During the pandemic period the deadlines under special regulations shall be deemed to be maintained if the entity shall fulfill its obligations by the end of the third calendar month following the end of the pandemic period.

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).

Stay of foreign nationals

09/04:

  • Temporary residence, permanent residence or tolerated stay that would otherwise expire during the crisis situation or which expires within one month from the end of crisis situation are extended until two months from the end of the crisis situation.
  • A third-country national who has legally entered the territory of the Slovak Republic and has not been granted residence is entitled to stay in the territory of the Slovak Republic until one month after the end of crisis situation.
  • The enforcement of the decision on administrative expulsion is postponed for the duration of the crisis situation.

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.
    1. 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

Waste disposal

  • 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. The period for the removal of illegally placed waste 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.

Border controls

18/04:

  • from 18/04 until 7/05 border control has been renewed with Austria, Hungary, Poland and the Czech Republic and international airports.
  • During this period the internal borders of the Slovak Republic may only be crossed at the border crossing points.

 

Suspension of executions

25/04:

  • at the request of the debtor (natural person) the bailiff shall immediately issue a notice of the suspension of the execution, which he shall immediately deliver to the parties to the proceedings and other entities affected by the execution (the bank, the employer of the debtor etc.),
  • the request for suspension shall include a declaration by the debtor that the income of the debtor has temporarily decreased as a result of the crisis situation and that immediate execution could have particularly adverse consequences for him or his family. The application must be accompanied by a declaration of assets.
  • the suspension of the execution shall last for six months from the issuance of the notice of the suspension of the execution, but no longer than 1 December 2020.

Social protection of children and social guardianship

25/04:

  • the government may during or immediately after the crisis situation state via a governmental regulation: (i) the extension, shortening, forgiving of deadlines, (ii) the conditions for the extension of the residence measures carried out for the child on the basis of an agreement with the parent or the person personally caring for the child or an adult natural person on the basis of an agreement with that person, (iii) conditions for the implementation of measures, methods, techniques and procedures to the extent necessary to prevent or reduce the risk of endangering the life or health of natural persons for whom measures are taken under the Act.

Kindly note that the summaries on this page are for information purposes only and do not take into account the specifics of a certain situation. The information is not designed to substitute and cannot substitute legal advice tailored to your needs. It is made available strictly on a non-reliance basis. Also, some of the addressed topics might be subject to short-term changes. 

This article is part of our coronavirus-focused legal updates – visit our coronavirus infocorner to get more info!

Peter Devínsky

Attorney at Law

T: +421 2 571 00738
p.devinsky@schoenherr.eu

Linkedin

Tomáš Šilhánek

Associate

T: +421 2 571 007 36
t.silhanek@schoenherr.eu

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