International treaty

Slovak Republic: tax treaties

Tax treaties and related documents between the UK and the Slovak Republic.

• From: HM Revenue & Customs
• Published: 2 February 2012
• Last updated: 1 June 2023
  Show all updates

  1. 1 June 2023

     The PDF attachments has been removed and replaced with HTML attachments to improve accessibility. Technical content in the attachments is unchanged. The 'Details' section has been updated to improve readability.

  2. 1 January 2019

     Synthesised text of the Multilateral Instrument and the 1990 Czechoslovakia-UK Double Taxation Convention as it applies to the Slovak Republic - in force has been added.

  3. 2 February 2012

     First published.

Documents

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

HTML

1990 UK-Czechoslovakia Double Taxation Convention — in force

https://www.gov.uk/government/publications/czech-republic-tax-treaties

Details

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.