A Slovak tax resident is taxed in Slovakia on worldwide income. Tax paid abroad is credited or the income is exempted under the double tax treaty. A foreign company managed from Slovakia can also become a Slovak tax resident.
| Question | Rule |
|---|---|
| When you are a Slovak resident | if you have permanent residence or a home here, or stay here at least 183 days in a year |
| When a company is resident | if its seat or place of effective management is in Slovakia, meaning key decisions are made here |
| Residence in two states | treaty criteria decide where you are resident for treaty purposes, such as a permanent home and the centre of vital interests |
| Double taxation | resolved by the treaty with the source state, by credit or exemption |
| Social and health insurance in the EU | under Regulation 883/2004 it is paid in one state only, usually where you work |
| Service | Price |
|---|---|
| Individual tax return with foreign income | from €50 |
| Return of a foreign company that is a Slovak resident | from €100 |
| Written opinion on residence or structure | after consultation |
Cases are anonymised.
If you are a Slovak tax resident, usually yes. Double taxation is avoided by the method in the treaty with the state where you work.
Within the EU in one state only, usually where you work. Special rules of Regulation 883/2004 apply when you work in several states.
If it is managed from Slovakia, it can be a Slovak tax resident. It then has obligations in Slovakia too and credits the UK tax.
It depends on whether you keep permanent residence, a home or your centre of vital interests here. The change must be evidenced.
It is assessed whether the LLC is a separate entity for Slovak purposes or its income is attributed directly to you. The outcome affects obligations in both Slovakia and the US.
Sources: Act No. 595/2003 Coll. on Income Tax, § 2(d) and (e) and § 45, double tax treaties and Regulation (EC) No. 883/2004.
Tell us where you live, where you work or do business and who makes decisions in the company. We will tell you where and how much is taxed.
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