The Ministry of Finance of the Slovak Republic published on its website the list of the countries with which it has concluded a Double Tax Convention or Convention on Mutual Administrative Assistance in Tax matters, so called "White List", valid from 01 January 2020.
Compared to 2019, the following 9 countries were added to the List:
Antigua and Barbuda
Brunei Darussalam
Dominica
Dominican Republic
Ecuador
El Salvador
Jamaica
Morocco
Qatar
Following 2 countries were deleted from the list:
Samoa
Vanuatu
Please find attached additional details on webpage of Ministry of Finance: https://finance.gov.sk/en/taxes-customs-accounting/direct-taxes/income-tax/valid-effective-international-agreements-accordance-letter-x-article-2-act-595/2003-income-tax-act/
Impact on investors: Residents of countries not included in the While List published by the Slovak Ministry of Finance 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).
The Slovak Ministry of Finance published the "White List" of treaty countries valid for the year 2020.
UniCredit Bank Czech Republic and Slovakia, a.s., pobočka zahraničnej banky
Summary:
The Slovak Ministry of Finance published the "White List" of treaty countries valid for the year 2020.
Thu, 06/02/2020