Relief at source – rates, eligibility, documentation, deadlines – Slovak equities (CBL)
Withholding tax
Standard rate of withholding tax: 35%
Holding restriction: No
The standard rate of withholding tax on dividends from Slovakian equities is 35% in Clearstream Banking.
Eligible beneficial owners, documentation requirements and deadlines
Each issuer applies their own guidelines and procedures. Clients are requested to refer to the tax notification sent by Clearstream Banking for each event in order to obtain the complete applicable relief at source procedure, when applicable.