A New Withholding Tax Form from 2026

From 2026, the method of reporting tax withheld at source is changing. The Financial Administration of the Slovak Republic is introducing a new form template for the Notification of Withholding and Remittance of Tax Withheld at Source, which expands the scope of data reported for individual income recipients.

This is another step in the trend of strengthening analytical data collection by the tax administrator. A similar approach could already be seen in the corporate income tax return for 2025, where, for example, transactions with related parties began to be reported in more detail in Table I. The new withholding tax form pursues the same goal – to obtain more precise data on individual income recipients.

When the new form will be used

The Financial Administration has published a new form template designated “OZN4311v26”, which will start to be used from January 1, 2026.

However, it is important to correctly determine which form applies to which period. For the reporting obligation for December 2025, the current form “OZN4311v21” will still be used. The new form will therefore be used for the first time when reporting data for January 2026, which will be filed in February 2026.

The deadline for fulfilling the reporting obligation remains unchanged. The notification must be filed by the 15th day of the calendar month following the month in which the taxable income was paid.

What changes in the structure of the form

At first glance, these are mainly formal changes, but in practice they will mean more detailed data reporting.

The most significant changes include:

• Division of the separate page – the current single “separate page” is replaced by two types of annexes – Separate Page A and Separate Page B. This division responds to situations where, in one month, the taxpayer reports several types of taxable income or multiple recipients.
• More precise indication of annexes – on the cover page of the notification, the number of attached pages of type A and the number of pages of type B are now stated separately.
• The possibility to list multiple recipients – for both types of separate pages, it is possible to list multiple income recipients. The form allows additional items to be added as needed, which simplifies the reporting of a larger number of recipients.

Completing Separate Page A when paying dividends

Separate Page A is used mainly for reporting withholding tax on dividends paid to tax residents of the Slovak Republic.

For each dividend recipient, detailed identification data will need to be provided, in the following structure:

Taxpayer identification details – first name, surname, and personal identification number must be stated. If the recipient has not been assigned a personal identification number in the Slovak Republic, their date of birth is stated instead.

Permanent residence address – the form requires the full permanent residence address – street, building or orientation number, postal code, municipality, and country, including the country code.

Financial data on the paid income – while in the past the notification mainly stated the amount of withheld tax in aggregate form, the new form requires more detailed data for each recipient. Specifically, this includes:

• the date of payment of the taxable income
• the amount of taxable income (gross dividend amount)
• the tax rate in percent
• the specific amount of tax withheld
• the date on which the withheld tax was remitted to the tax administrator

When determining the tax rate, it is necessary to take into account the tax period from which the profit designated for dividend distribution originates. For example, for profit for the year 2024, a 10% tax rate applies, while for profit generated from 2017 onwards (except for 2024), a rate of 7% applies.

Practical recommendation for entrepreneurs and accountants

The expanded scope of data also means higher administrative requirements. It is therefore advisable to keep these requirements in mind already at the moment of deciding on dividend distribution.

When adopting a resolution of the general meeting or a decision of the sole shareholder on profit distribution, it is practical to include the identification details of the shareholders directly in the minutes – in particular personal identification numbers and permanent residence addresses. This way, the accountant will already have the necessary data available in advance and will avoid having to obtain it additionally at the time of filing the notification.

FAQ

When will the OZN4311v26 form be used for the first time?
The new form will be used for the first time for the reporting obligation for January 2026, which is filed in February 2026.

Will the new form already be used for December 2025?
No. For December 2025, the current form OZN4311v21 will still be used.

By when must the notification of withholding and remittance of tax be filed?
The notification must be filed by the 15th day of the calendar month following the month in which the taxable income was paid.

What data will need to be stated for income recipients?
The form requires more detailed identification data on the recipients, their address, as well as financial data on the paid income and the withheld tax.

Conclusion

Changes in tax forms often appear at first glance to be merely technical adjustments. In practice, however, they may mean new administrative obligations and higher requirements for data records. Even in the case of dividend payments, it is becoming increasingly clear that correctly set processes and consistent data records are key to the smooth fulfilment of tax obligations.

It is precisely in such situations that the expert perspective of a tax advisor adds value, as they are able to identify and point out legislative changes in time and help entrepreneurs apply them correctly in practice.

 

 

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