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Slovak Republic Restores Tax Exemption for Interest on Corporate Bonds Paid to Non-Residents

|Approved Changes|Slovak Republic
Slovak Republic

The Slovak Republic has published Law no. 128/2023 of 29 March 2023, which amends certain provisions of the Income Tax Law. One of the key amendments concerns the taxation of interest income derived by non-residents, which essentially provides that interest payments on "bonds and treasury bills" from the Slovak Republic to a non-resident is not considered as income originating from sources in …

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