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

UniCredit Bank Czech Republic and Slovakia, a.s., pobočka zahraničnej banky
Wed, 19/04/2023

Further to our previous Newsflash of 11 April 2023, the Amendment to the Act No. 595/2003 on Income tax approved by Parliament on 29 March 2023 was issued in the Collections of laws of the Slovak Republic under number 128/2023 on 18 April 2023.The cancellation of taxation of income from domestic corporate bonds held by foreign investors came into force as of 18 April 2023. 


Link to the initial newsflash: