Amendment to the Slovak income tax act – taxation of corporate bonds - Update

Referring to our previous newsflash concerning the Amendment to the Slovak income tax act – taxation of corporate bonds issued on 20 December 2022 we would like to confirm that the Amendment to the Act No. 595/2003 on Income tax approved by Parliament on 6 December 2022 was signed by the President and issued in Collections of laws of the Slovak Republic under number 496/2022.  The changes relating to taxation of domestic corporate bonds held by foreign investors will come into force as of 1 January 2023.

 Source: 496/2022 Z.z. - Zákon, ktorým sa mení a dopĺňa záko... - SLOV-LEX