The Slovakian Ministry of Finance has published its 2022 White List

UniCredit Bank Czech Republic and Slovakia, a.s., pobočka zahraničnej banky
Tue, 04/01/2022

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:

-          Barbados

-          Botswana

-          Eswatini (formerly known as “Swaziland”)

-          Jordan

-          Liberia

-          Namibia

-          Paraguay

-          Seychelles

 

The following country was removed from the White list:

-          Belize

 

You can find a full copy of the 2022 White List on the following Ministry of Finance’s webpage:

List of cooperative jurisdictions in accordance with letter x) of article 2 of Act No. 595-2003 Income Tax Act | Ministry of Finance of the Slovak Republic (mfsr.sk)

 

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).