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 the Slovak Republic (i.e., such interest income is exempt). This restores the exemption for all bond…