The government of Slovakia in September 2016 approved amendments to legislative proposals that would revise provisions of the income tax law of Slovakia. The amendments are expected to be approved by the Parliament by year-end, and then generally to be effective as of 1 January 2017 (changes to the taxation of dividends, described briefly below, would apply to dividends distributed out of profits generated in tax periods beginning on or after 1 January 2017, and a new regime of taxation of liquidation proceeds would apply if the liquidation started on or after 1 January 2017).
Under the package of tax amendments approved by the government are the following items:
Read a September 2016 report [PDF 475 KB] prepared by the KPMG member firm in Slovakia
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