UniCredit Bank Czech Republic and Slovakia, a.s., pobočka zahraničnej banky
Tue, 02/01/2024
Referring to our previous newsflash, concerning the Amendment to the Slovak income tax act – the increase of WHT on the payment of dividends to private individuals was issued on 20 December 2023. We would like to confirm that the Amendment to the Act No. 595/2003 on Income tax was approved by Parliament on 19 December 2023 and it was signed by the President as well.
The changes related to taxation of dividends held by private individuals came into force as of 1 January 2024.
Related Newsflash: Amendment to the Slovak income tax act – increase of WHT on the payment of dividends to private individuals | Custody | UniCredit Group
Impact on investors: For information purposes