A company is a tax resident in the Slovak Republic if it:
- has its registered seat in the Slovak Republic
- has its effective place of management in the Slovak Republic, where the key management decisions are made or accepted, or
- is not considered a tax resident in another contractual country according to the respective DTT.
Permanent establishment (PE)
A PE is created if:
- a foreign entrepreneur uses, either continually or repeatedly, a permanent place or facility for carrying out its business activities in Slovakia
- a foreign entrepreneur repeatedly mediates transportation and accommodation services, including via a digital platform
- an individual acting on behalf and in the name of a foreign entrepreneur repeatedly mediates or plays a leading role in concluding contracts or negotiating contract details, or
- the period of providing services by the foreign entrepreneur or by individuals working for this foreign entrepreneur in Slovakia is longer than 6 months in any consecutive 12-month period.
The conditions for creating a PE may be regulated in more detail by a DTT.
A PE need not be entered in the Slovak Commercial Register, but a foreign entrepreneur with a Slovak PE is taxable in Slovakia. A foreign entrepreneur with a Slovak PE has the same tax registration, filing, payment, and tax advance payment obligations as a Slovak company. The tax base of a PE may not be less than one that which would have been achieved if similar activities under similar conditions were performed as an independent entity (e.g. a Slovak company).