On 15 May 2013, the amendment to the Income Tax Act was approved by the National Council, and signed by the President on 30 May 2013.
The changes become effective from 1 July 2013 and cover the following:
| - | income from bonds (issued either by state or by private sector) and treasury bills paid to non-residents after 30 June 2013, will not be considered as taxable income, i.e. no tax will be due in Slovakia on such income obtained by no… |