Amendments regarding withholding tax applicable to taxpayers of non-contracting states

With effect from 1 March 2014, amendments to the Income Tax Act introduces the definition of a taxpayer of a non-contracting state, which means a taxpayer without a permanent residence or a registered office in a state listed on the list of states ("White List") published on the website of the Ministry of Finance.
If a taxpayer residing in a non-contracting state derives income from the Slovak sources, these payments will be subjected to a stricter tax treatment than the tax treatment applicable…