A foreign broker does not withhold Slovak tax for you or file your return. A Slovak resident taxes sales of shares and ETFs, foreign dividends and crypto ETNs himself through a type B return. The key points are the one-year exemption, the foreign tax credit and currency conversion.
| Income | Rule |
|---|---|
| Sale of shares, ETFs and ETNs held over one year | exempt if they are securities traded on a regulated market and not held as business assets (§ 9(1)(k)) |
| Sale within one year | other income under § 8, 19% to 35% rate and health contributions |
| Crypto ETPs and ETNs | securities, the one-year exemption can apply to a sale on a regulated market. It does not apply to redemption by the issuer or to off-exchange products |
| Foreign dividends | a separate tax base with a separate rate. Tax withheld abroad can be credited under the double tax treaty |
| CFDs and options | derivatives, the one-year exemption does not apply |
| Interest on cash at the broker | taxable income that belongs in the return |
The exemption is assessed per instrument. What matters is the type of security, where you sell it and how long you held it. For crypto ETNs and ETPs it should be checked for the specific ISIN before you sell.
| Service | Price |
|---|---|
| Individual tax return | from €50 |
| Full service with a tax advisor | from €250 |
| Written opinion on the exemption for a specific ISIN | after consultation |
Cases are anonymised.
No. Holding is not taxed. Sales, dividends and interest are declared.
It can, if the security is sold on a regulated market after more than one year. It does not apply to redemption by the issuer or to an off-exchange product. It should be checked for the specific ISIN.
Yes. Foreign dividends belong in the return, and the foreign tax withheld can be credited under the double tax treaty.
That is normal. From the annual statement and reports we prepare records split by Slovak income categories.
No. A loss on the sale of securities is not deducted from salary.
A declaration for US tax purposes that lets the broker apply the reduced treaty withholding rate on US dividends.
Sources: Act No. 595/2003 Coll. on Income Tax, § 8, § 9(1)(k), § 45 and § 51e, and double tax treaties.
Tell us which brokers you use and what you sold this year. We will tell you what is exempt, what is taxed and what the return will cost.
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