The Ministry of Finance of the Slovak Republic has published, on its website, a list of cooperative jurisdictions in accordance with letter x) of article 2 of Act No. 595-2003 of the Income Tax Act, representing the list of countries with which the Slovak Republic has concluded a Double Tax Convention or Agreement on Mutual Administrative Assistance in Tax Matters. This so called “White List" is valid from 01 January 2022.
Compared to the previous year, the following 8 countries have been added to the White List:
- Eswatini (formerly known as “Swaziland”)
The following country was removed from the White list:
You can find a full copy of the 2022 White List on the following Ministry of Finance’s webpage:
Impact on investors: Residents of countries not included in the White List published by the Slovak Ministry of Finance are subject to 35% tax on dividends and on taxable income from Slovak sources (e.g. interest on deposits, royalties, payments for services, transfers of business shares).