Double tax treaties with Ethiopia and Iran enter into force

Slovakia
UniCredit Bank Czech Republic and Slovakia, a.s., pobočka zahraničnej banky
Fri, 20/07/2018

The DTT between Ethiopia and Slovakia entered into force on 26 February 2018 and the one between Iran and Slovakia on 1 May 2018                                                                        

  

DTT between Ethiopia and the Slovak Republic

The DTT shall take effect on 1 January 2019. The treaty includes provisions for the exchange of information.

Treaty Dividend Tax Rate:

  • 10%
  • 5%, if the beneficial owner holds at least 10% of the capital of the company paying dividends.

Treaty Interest Tax Rate:

  • 5%
  • 0%, if interest is paid:
    • To the government of the other contracting state, an administrative territorial unit or a local authority thereof or to the central bank of that other contracting state
    • In connection with a loan or a credit guaranteed or insured by the government of the other contracting state, an administrative-territorial unit or a local authority thereof or by the central bank of that other contracting state

 

DTT between Iran and the Slovak Republic

The DTT shall take effect  on 21 March 2019. The treaty includes provisions for the exchange of information in line with international standards.

Treaty Dividend Tax Rate:

  • 5%

Treaty Interest Tax Rate:

  • 5%
  • 0%, if the interest is derived by the other contracting state, ministries, other governmental institutions, municipalities, central bank and other banks wholly owned by the other contracting state

 

Maria Gelingerova
Relationship Manager
Global Securities Services Slovakia
maria.gelingerova@unicreditgroup.sk