Slovakia: Harmonisation of tax exemption on debt securities to become effective
The President of Slovakia has signed the amendment to Act No. 595/2003 Coll. on Income Tax in order to harmonise the withholding tax implications for public and private bonds and these changes will therefore become effective on 1 July 2013.
This is further to our Announcement L13071, dated 24 May 2013, and confirms that interest paid as of 1 July 2013 by Clearstream Banking1 on Slovak debt securities will no longer be subject to withholding tax.
Further information
For further information, customers may contact the Clearstream Banking Tax Help Desk on:
| Luxembourg | Frankfurt | |
| Email: | tax@clearstream.com | tax@clearstream.com |
| Telephone: | +352-243-32835 | +49-(0) 69-2 11-1 3821 |
| Fax: | +352-243-632835 | +49-(0) 69-2 11-61 3821 |
or Clearstream Banking Customer Service or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).
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