8.1 Unilateral Double Taxation Relief
Slovak tax residents are subject to tax on their worldwide income in the Slovak Republic regardless of where the income is received. The Slovak Income Taxes Act No. 595/2003 Coll. provides for the circumstances in which an individual will be considered to be a tax resident of the Slovak Republic. Tax non-residents are subject to tax only on income from Slovak sources as defined in Sec. 16 of the Slovak Income Taxes Act.
