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Double Tax Treaties in Slovakia

Updated on Monday 18th December 2017

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Double tax treaties concluded by Slovakia

Since 1973, Slovakia has begun the process of concluding double tax treaties with countries all over the world. The first country which has signed a double tax treaty with Slovakia was France. Between 1973 and 2000, Slovakia has signed treaties of double taxation avoidance with: Netherlands, Mongolia, Japan, Austria, Sri Lanka, Sweden, Norway, Cyprus, Spain, Germany, Italy, Macedonia, Bosnia and Herzegovina, Denmark, India, Brazil, Greece, China, Nigeria, Tunisia, United Kingdom, Luxembourg, Czech Republic, United States of America, Romania, Russian Federation, Hungary, Poland, Ukraine, Croatia, Turkmenistan, Belgium, Switzerland, Turkey, South Africa, Finland, Latvia, Ireland, Belarus, Australia, Malta, Israel and Bulgaria.
Even though the treaties signed after 2000 are not as numerous as in the past, Slovakia is making great efforts to extend this network. Double tax treaties were signed with: Indonesia, Serbia, Montenegro, Lithuania, Canada, Portugal, Korea, Czech Republic, Iceland, Uzbekistan, Slovenia, Estonia, Singapore, Moldova, Mexico, Kazakhstan, Vietnam, Syria, Libya, Switzerland, Taiwan, Georgia. 
Also, the treaties with Macedonia and Egypt were amended in 2011 and in 2004 in order to match the new business environment.
The most used model in elaborating the double tax treaties is the OECD model.

Provisions of the double taxation agreements signed by Slovakia

The double tax treaties signed by Slovakia are created by the desire of the avoidance of double taxation of incomes and capital.
The dividends, incomes and royalties paid by a foreign citizen from a treaty country are also taxed with a smaller rate than usual. The taxes may vary from 0% (if certain conditions are met, such as owning a majority of the Slovak capital) to 15%.
In order to beneficiate from exemption or reduction of taxes, the individual or the corporate body must provide a proof that the incomes are already taxed in the country of origin (a certificate of taxation received from the foreign competent tax authority is sufficient) and a proof that the requester doesn’t have a Slovak residence (a certificate of residency is necessary).
Beside the double tax treaties, Slovakia has signed protocols of exchange of information with the majority of the offshore centers. These treaties are especially created in order to avoid tax fraud by not paying taxes in neither of the countries or jurisdictions. Our company formation agents in Slovakia can help corporate clients benefit from the advantages provided by these tax treaties. For more information please contact our team of company incorporation experts.

Partner: Firmengründung in Slowakei , Company Formation Poland, Company Formation HungaryРегистрация фирм Словакия

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