The Slovak Republic has published a notice from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaty with Germany. The notice includes the amendments made by the MLI to the treaty and its effective date.
Notice No. 262/2024 provides that the MLI applies for the 1980 Slovak Republic-Germany tax treaty:
- in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes occurred on or after 1…