{"id":8746,"date":"2025-05-29T16:19:29","date_gmt":"2025-05-29T14:19:29","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=8746"},"modified":"2025-05-29T16:19:56","modified_gmt":"2025-05-29T14:19:56","slug":"double-tax-treaty-changes","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/double-tax-treaty-changes\/","title":{"rendered":"Double-Tax Treaty Changes"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=””]<\/p>\n

Double-Tax Treaty is a key instrument in the international tax system to avoid taxation of the same income in two different countries. In this article, we look at the most significant changes to these treaties that entered into force on 1 January 2025, as well as new agreements concluded during 2025 in Slovakia.<\/p>\n

These changes are important for taxpayers doing business or investing internationally.<\/em><\/span><\/p>\n

\u25fb New Double-Tax Treaties<\/strong><\/p>\n

During 2025, only one new double taxation treaty was signed between the Slovak Republic and the Kyrgyz Republic.<\/strong><\/p>\n

The Treaty will enter into force on 1 March 2025<\/strong> in accordance with Article 28 of the Treaty.<\/em><\/span><\/p>\n\n\n\n\n
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Serial number in the list of valid and effective treaties<\/strong><\/span><\/p>\n<\/td>\n

\n

Full Treaty Name<\/strong><\/span><\/p>\n<\/td>\n

\n

Number in the Act Book<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

33<\/td>\nTreaty between the Slovak Republic and the Kyrgyz Republic for the avoidance of double taxation in the field of income taxes and the prevention of tax evasion and avoidance<\/td>\n12\/2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kyrgyzstan joins the following countries that became contracting states under the treaty last year but the actual text of the treaties only entered into force on 1 January 2025<\/strong>:<\/p>\n