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Inland Revenue

Tax Policy

Slovak Republic

2024 agreement

Status: In force
Signed: 26 September 2023
In force: 1 November 2024
Effective:

In New Zealand: For withholding taxes from 1 January 2025. For all other taxes for income years beginning on or after 1 April 2025. In the Slovak Republic: For withholding taxes from 1 January 2025. For all other taxes for tax periods beginning on or after 1 January 2025. Refer to Article 28 of the agreement.

Legislation: Double Tax Agreements (Slovak Republic) Order 2024 (SL 2024/154) Contents - New Zealand Legislation 
National interest analysis: National Interest Analysis - Slovak Republic DTA

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Last updated: 01 Nov 2024