{
  "id": "sk/compliance/transaction-tax-cash-withdrawal",
  "catalog": "BC-000490",
  "title": "Daň z finančných transakcií — výber hotovosti",
  "title_en": "Financial transaction tax — cash withdrawal (SK)",
  "value": 0.8,
  "unit": "%",
  "period": "2026",
  "valid_from": "2025-04-01",
  "valid_to": null,
  "applies_to": "SK",
  "note": "Zákon č. 279/2024 Z. z. Na rozdiel od bežného prevodu (0,4 %, max 40 €) nemá výber hotovosti hornú hranicu. Týka sa daňovníkov dane (od 1. 1. 2026 len právnické osoby).",
  "aliases": [
    "compliance",
    "podnikatel",
    "firma",
    "regulacia",
    "povinnost",
    "limit",
    "2026",
    "transakcna dan vyber hotovosti",
    "0,8",
    "0.8",
    "bankomat dan",
    "vyber z uctu dan"
  ],
  "source": {
    "name": "Ministerstvo financií SR — Zákon o dani z finančných transakcií",
    "url": "https://www.mfsr.sk/sk/dane-cla-uctovnictvo/dan-z-financnych-transakcii/zakon-dani-z-financnych-transakcii/",
    "retrieved": "2026-06-08",
    "quote": "Na výber hotovosti z účtu (z bankomatu aj na pobočke) sa uplatňuje sadzba 0,8 % bez hornej hranice.",
    "law_ref": "279/2024",
    "published": "2026-01-01",
    "published_kind": "amendment",
    "quote_en": "A rate of 0.8% with no upper limit applies to cash withdrawals from an account (both at an ATM and at a branch)."
  },
  "confidence": "high",
  "status": "ok",
  "corroboration": [
    {
      "name": "Finančná správa SR — FAQ: Daň z finančných transakcií",
      "url": "https://www.financnasprava.sk/sk/aktualne-dan-clo/faq/dan-financne-transakcie",
      "retrieved": "2026-06-06"
    },
    {
      "name": "Zákon č. 279/2024 Z. z. o dani z finančných transakcií (slov-lex.sk)",
      "url": "https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2024/279/",
      "retrieved": "2026-06-06"
    }
  ],
  "sources_count": 3,
  "verification": {
    "is_real": true,
    "method": "cross-checked proti viacerým nezávislým zdrojom (web research 2026-06-06)",
    "checked": "2026-06-06",
    "checked_by": "botcorpus verifikácia (web research, cross-check oficiálny zdroj + prax)",
    "note": "Reálny fakt overený z viacerých nezávislých zdrojov — nie halucinácia.",
    "note_en": "A real fact verified from multiple independent sources — not a hallucination."
  },
  "freshness": {
    "source_dated": "2026-01-01",
    "retrieved": "2026-06-08",
    "last_checked": "2026-06-08",
    "next_check": "2026-09-06",
    "cadence_days": 90,
    "stale": false,
    "source_hash": "31943e59c28c0487"
  }
}