Slovakia > Publications > Archive 2018 > 29.3.2018 Changes in Taxation of Dividends
Changes in Taxation of Dividends
29 March 2018
AUDITOR Newsletter
As of January 1, 2017, new legal regulations for dividend taxation apply in the Slovak Republic. The changes shall first apply to dividends on profits for the year 2017, or for financial years that started in 2017. When paying out shares of profits in 2018 and in subsequent years, it is therefore necessary to pay attention to the year in which those profits were generated. In the following text, we will provide you with a basic overview of the taxation rules for shares paid out of profits reported after 1 January 2017 for both natural persons and legal entities.
