Slovak Republic - Amendments to the Dividend Taxation Regime
- Slovak Republic
- Z. Blažejová
- European Taxation, 2019 (Volume 59), No 1
- 11 December 2018
In this note, the author discusses an amendment to the Slovak Income Tax Act introducing changes effective 1 January 2017 regarding the taxation of profit shares and other types of income connected to investments of both corporate and individual shareholders.