The Slovak Republic has published Notice No. 372/2022 from the Ministry of Foreign and European Affairs on the impact of the BEPS MLI on the tax treaty with Bulgaria. The notice includes the amendments made by the MLI to the treaty and their effective date.

The MLI applies for the 1999 Slovak Republic-Bulgaria tax treaty:

• in respect of taxes withheld at source from amounts paid or credited to non-residents, where the event giving rise to such taxes occurred on or after 1 January 2023; and
• in respect of all other taxes imposed by a Contracting State, for taxes imposed in respect of tax periods beginning on or after 1 July 2023.