The Slovak Ministry of Finance published the White List for 2021

UniCredit Bank Czech Republic and Slovakia, a.s., pobočka zahraničnej banky
The Slovak Ministry of Finance has published the list of cooperative jurisdictions valid in 2021
Wed, 30/12/2020

The Ministry of Finance of the Slovak Republic published on its website the list of the countries with which Slovak Republic has concluded a Double Tax Convention or Agreement on Mutual Administrative Assistance in Tax Matters, so called  "White List", valid from 01 January 2021. 

Compared to 2020, the following 4 countries were added to the White List:

- Cabo Verde

- Kenya

- North Macedonia

- Oman

Following 15 countries were deleted from the White List:

- Anguilla

- Bahamas

- Bahrain

- Barbados

- Bermuda

- British Virgin Islands

- Caymans Islands

- Guernsey

- Isle the Man

- Jersey

- Macedonia (which was replaced by North Macedonia)

- Panama

- Seychelles

- Turks and Caicos

- United Arab Emirates

The 2021 White List can be found under the following link:


Impact on investors:  Residents of countries not included in the While List are subject to 35% tax on dividends, Interest income from non-government debt securities and on taxable income from Slovak sources (e.g. interest on deposits, royalties, payments for services, transfers of business shares).