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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

(3) The existing taxes to which the Convention shall apply are in particular:

  • (a) in Lithuania:
    • (i) the tax on profits of legal persons (juridiniu asmenu pelno mokestis);
    • (ii) the tax on income of natural persons (fiziniu asmenu pajamu mokestis);
    • (iii) the tax on enterprises using state-owned capital (palukanos uz valstybinio kapitalo naudojima);
    • (iv) the immovable property tax (nekilnojamojo turto mokestis);
  • (hereinafter referred to as "Lithuanian tax");
  • (b) in Slovakia:
    • (i) the tax on income of individuals (dan z prijmov fyzickych osob);
    • (ii) the tax on income of legal persons (dan z prijmov pravnickych osob);
    • (iii) the tax on immovable property (dan z nehnutelnosti);
  • (hereinafter referred to as "Slovak tax").

(4) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.