Dividends paid to individuals from the profit reported for the periods starting as of 1 January 2017, will be subject to a withholding tax of 7%, which can be reduced under a double tax treaty.
Payment of dividends to a legal entity established in a country having a double tax treaty with Slovakia will further remain free from withholding tax.
Dividends related to the distribution of profit of different periods may have different tax treatments as the rules have been changed several times over the past years.