Slovakia: Domestic Corporate Taxation
Withholding tax regulations apply to interest, royalties and capital gains. Dividends paid before 2004 to a direct EU shareholder with a share of more than 25% are not subject to withholding tax. Exceptions covering EU interest and royalties are included in the Slovak Income Tax Act. No withholding tax on dividends is charged on profits arising from 2004 onwards. Certain cases, including the sale of real estate in Slovakia, are not subject to withholding tax if paid to residents of the EU.