background image
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 by the Convention

(1) This Convention shall apply to taxes on income (profit) and on capital taxed in each of the Contracting States, irrespective of the manner in which they are taxed.

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

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

  • (a) In the Slovak Republic:
    • (i) nalog s dokhodov fizicheskikh lits (tax on the income of individuals);
    • (ii) nalog s dokhodov yuridicheskikh lits (income tax on legal entities);
    • (iii) nalog na nedvizhimoe imushchestvo predpriyatii (tax on immovable property of enterprises);
  • (b) In the Russian Federation taxes levied in accordance with the Laws of the Russian Federation:
    • (i) "O naloge na pribyl" predpriyatii i organizatsii ("On Tax on Profits of Enterprises and Organizations");
    • (ii) "O podokhodnom naloge s fizicheskikh lits" ("On Income Tax on Individuals");
    • (iii) "O naloge na imushchestvo predpriyatii" ("On Tax on the Capital of Enterprises");
    • (iv) "O naloge na imushchestvo fizicheskikh lits" ("On Tax on the Capital of Individuals");
  • (hereinafter named "Russian taxes");

(4) The Convention shall apply also to any identical or substantially similar taxes which are levied after the date of signature of the Convention in addition to, or in place of, existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have occurred in their tax laws.