Slovak Republic: tax treaties

2019 UK-Slovak Republic Synthesised text of the Multilateral Instrument and the 1990 Double Taxation Convention as it applies to the Slovak Republic — in force

The 2019 UK-Slovak Double Taxation Convention as it applies to the Slovak Republic has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI entered into force on 1 October 2018.

It is effective in the UK from:

• 1 January 2019 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2020 for Corporation Tax
• 6 April 2020 for Income Tax and Capital Gains Tax
• 1 July 2019 for all other taxes levied by the Slovak Republic for taxable periods beginning on or after that date

1990 UK-Czechoslovakia Double Taxation Convention — in force

The UK-Czechoslovakia Double Taxation Convention entered into force on 20 December 1991. It continues to apply to the Czech Republic and the Slovak Republic.

It is effective in the UK from:

• 1 April 1992 for Corporation Tax
• 6 April 1992 for Income Tax and Capital Gains Tax

It is effective in the Slovak Republic from 1 January 1992.