Expatriate tax ebook - Slovak Republic

Where a foreign employment continues to exist and part of the expatriate's duties are performed outside of Slovakia, any employment income received in respect of the foreign duties will remain outside the charge of Slovak tax, provided the income is not remitted to Slovakia.

Travel expenses according to the Slovak law can be paid tax free.

Most tax planning involves the structuring of employment arrangements to take advantage of the relatively low flat personal tax rate (as compared to other EU member states). IB Grant Thornton's Tax team can advise expatriates on these and related opportunities.

Information about Slovak Republic:

• introduction
• facts and figures
• basis of taxation
• what taxes?
• tax planning opportunities