On 16 September 2025, the Slovak parliament approved the pending protocol to the 2016 income tax treaty with Iran. The protocol, signed 9 April 2025, is the first to amend the treaty and includes the following changes:

• The title and preamble are replaced in line with OECD BEPS standards;
• Article 1 (Persons Covered) is replaced with updated provisions, including that income derived by or throug…