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Chapter 4

Taxation of Businesses. . . . . . . . . . . . . . . . . . . 45 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Residency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Corporate Income Tax . . . . . . . . . . . . . . . . . . . . . 46 Withholding Taxes. . . . . . . . . . . . . . . . . . . . . . . . 50 Double Taxation Avoidance Treaties . . . . . . . . . . 51 Transfer Pricing . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Tax Holiday Legislation and Investment Incentives . . . . . . . . . . . . . . . . . 52 Indirect Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 53

Chapter 5

Taxation of Individuals . . . . . . . . . . . . . . . . . . . 61 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Residency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Taxable Income. . . . . . . . . . . . . . . . . . . . . . . . . . 62 Tax-exempt Income. . . . . . . . . . . . . . . . . . . . . . . 64 Salary Earned from Abroad. . . . . . . . . . . . . . . . . 65 Deductions from Income . . . . . . . . . . . . . . . . . . 65 Personal Income Tax Compliance . . . . . . . . . . . . 66 Social Security . . . . . . . . . . . . . . . . . . . . . . . . . . 66

Chapter 6

Labour Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 General Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Working Conditions. . . . . . . . . . . . . . . . . . . . . . . 70 Employment Contracts . . . . . . . . . . . . . . . . . . . . 70 Redundancy and Severance Payments . . . . . . . . 74 Employment Appraisals and Confirmation of Employment . . . . . . . . . . . . 74 Liability for Damages/Losses . . . . . . . . . . . . . . . 74 Holidays and Absences from Work . . . . . . . . . . . 74 Social Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . 75 Sick Leave . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

Chapter 7

Acquisition or Tenure of Property . . . . . . . . . . 77

Chapter 8

Government Controls. . . . . . . . . . . . . . . . . . . . 79 Competition and Antitrust Laws . . . . . . . . . . . . . 79 Agreements Restricting Competition . . . . . . . . . 80 Abuse of Dominant Position . . . . . . . . . . . . . . . . 80

©2010 KPMG Slovensko spol. s r.o. , a Slovak limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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