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. 

Source: https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/2023/128/20230418

Link to the initial newsflash:
https://gss.unicreditgroup.eu/markets/slovakia/newsflashes/amendment-slovak-income-tax-act-%E2%80%93-taxation-corporate-bonds-0