Slovakia & Malta Double Tax Treaty

The Double Tax Treaty Malta Slovakia sets out a maximum Slovakian withholding tax of 5% on dividends distributed by a Slovakian resident company to a Maltese resident company.

The Double Tax Treaty Malta Slovakia states that there is no Slovakian withholding tax on interest paid by a Slovakian resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Slovakia sets out a maximum Slovakian withholding tax of 5% on royalties paid by a Slovakian resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Slovakia outlines the definition of permanent establishment (PE) is based on the OECD model but includes the furnishing of services, including consultancy and managerial services, by an enterprise through employees or other personnel engaged by that enterprise.