The Slovak Republic has published Law No. 315/2023 of 28 June 2023 in the Official Gazette, which includes measures regarding the taxation of capital gains derived by individuals from the sale of virtual currencies, as well as gains from the sale of securities and income paid on share certificates. With respect to gains from the sale of virtual currency, it is provided that the reduced individual income tax of 7% will apply, provided that a one-year holding period condition is met. With resp…