Double Tax Treaty Malta Slovakia

Double Tax Treaty Malta Slovakia

The Double Tax Treaty Malta Slovakia was signed on 7 Sept 1999 and is currently in force. The main features of the Malta Slovakia Tax Treaty are as follows.

Dividend Income

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.

Interest Income

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.

Royalty 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.

Other 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.

Please contact us for more information on the tax planning opportunities the Malta Slovakia Tax Treaty offers companies based in Slovakia and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: