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Slovak Republic

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Tax authorities

Ministry of Finance of the Slovak Republic
Stefanovicova 5, PO Box 82, 817 82 Bratislava
Tel: +421 2 5958 1111
Fax: +421 2 5249 3048
Email: podatelna@mfsr.sk
Website: www.finance.gov.sk

Tax rates at a glance

(As of September 2012)

Corporate income tax 19%
Capital gains
Branch tax 19%
Withholding tax
  Dividends 0% (a)
  Interest 0% to 19% (b)
  Royalties from patents and licences 0% to 19% (b)
  Branch remittance tax N/A
Net operating losses (Years)
  Carryback
  Carryforwards
  1. Withholding tax does not apply to dividends paid to non-residents from profits generated as from 1 January 2004. A 19% rate is imposed on distributions before this date unless reduced under an applicable tax treaty.
  2. The higher rate applies unless reduced under an applicable tax treaty.

Tax

The Slovak Republic was well known for introducing a flat tax in 2004, which started a wave of other countries following suit. Rates were set at 19% for personal tax, corporate tax and VAT.The election of a new Socialist government, which came into power ... [more]

Deloitte's Slovakia practice advises more than 350 business entities in Slovakia, including eight of the 10 biggest banks and a number of non-financial companies in the local market.The team has 39 tax professionals and lawyers. The head of department ... [more]

The tax department at Ernst & Young is under the leadership of Stan Jakubek.The firm has a strong team of professionals. Peers highlight Juraj Ontko for his strength in indirect tax work and Marian Biz for her expertise in the area of corporate tax.Over ... [more]

PwC

PwC's tax department is under the leadership of Todd Bradshaw, who manages a team of three partners and 50 fee earners.Marc-Tell Madl, from the firm's Ukraine office, joined the practice in June 2011. PwC remains a strong practice in the Slovak market ... [more]

BDO

BDO welcomed Miroslav Tain, who joined in November 2011 from the Deloitte practice, as head of tax. He manages seven fee earners.The firm is highly respected by peers and clients alike. "We were working with them on income tax, VAT and corporate matters. ... [more]

See also

Slovak Republic
Central and Eastern Europe

Firm contact details