On June 1, 2026, Act No. 73/2026 Coll., amending Act No. 297/2008 Coll. on Prevention of Money Laundering and Terrorist Financing, as amended, and amending certain other acts (the “Amendment”), entered into effect.

The most significant changes introduced by the Amendment include:

• the establishment of the Register of Foreign Trusts maintained by the Ministry of Interior of the Slovak Republic. Registration in this Register is required where a trustee has its residence, place of business, or registered office in the Slovak Republic, or intends to enter into a business relationship with an obliged entity or acquire real estate in the Slovak Republic;
• the obligation of a trustee to maintain records of the assets under its administration for a period of at least five years;
• the obligation of an obliged entity to register in the information system of the Police Force designated for the receipt and analysis of reports of unusual business transactions;
• the introduction of additional impediments to (grounds for disqualification from) carrying on a trade – a legal entity whose ultimate beneficial owner (the “UBO”) has a criminal record may not carry on real estate activities, provide bookkeeping services, or provide a statutory body or registered offices to other legal entities.

With effect from July 10, 2026, the Amendment introduces a new regime governing access to data contained in the UBO records maintained in the Register of Legal Entities. Such data will be provided to a person who demonstrates a legitimate interest (e.g., a journalist, a civil society organization, a member of the academic community, or a person likely to enter into a transaction with the entity concerned). In cases warranting special consideration, access to such data may be denied, in particular where there is a disproportionate risk that the UBO could become a victim of a criminal offense.