Business tax – international treaty

Slovak Republic: tax treaties

Tax treaties between the UK and the Slovak Republic and related documents.



The double taxation convention with Czechoslovakia entered into force on 20 December 1991. It continues to apply to the Slovak Republic and the Czech Republic.

The convention is effective in the Slovak Republic from 1 January 1992 and in the UK from:

  • 1 April 1992 for Corporation Tax
  • 6 April 1992 for Income Tax and Capital Gains Tax