- Slovak Ministry of Finance seeking comments on draft bill to transpose EU Council Directive 2023/2226 (DAC 8)
- Proposed measures include expanding mandatory AEOI to include reporting crypto-asset service providers
- Bill applies to crypto-assets such as stablecoins, e-money tokens, NFTs, and CBDC
- AEOI rules to be expanded to non-custodial dividends and exchanges of advance cross-border rulings
- Requirement to include Tax Identification Number in information exchanges
- Implementation of penalty rules for infringements of domestic provisions
- Measures to apply from Jan. 1, 2026
- Comments due by April 5
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
