Slovakia (SK)

Jurisdiction Overview

157 *Does the domestic administration have sufficient powers to obtain and provide banking information on request? Yes without qualifications.
 Data Date: 2014


In 2012 the Global Forum wrote that "the power of the Slovak authorities to obtain information for EOI purposes is unclear in a narrow range of cases where a person has no nexus with the Slovak Republic for tax purposes, as the interaction between the EOI Act and TAA Act is unclear" (GF 2012: 72). However, in 2014 the Global Forum referred to a legal amendment: "Newly introduced section 22 of the EOI Act which came into force on 1 January 2013 further specifies that exchange of information should be provided in the scope of the respective EOI agreement by way of measures provided for by the Tax Code for domestic cases unless the EOI Act says otherwise. There is no provision in the EOI Act which indicates domestic tax interest as a condition for obtaining and providing the requested information. It also means that the financial administration can use its information gathering measures as provided for by the Tax Code in respect of all persons within Slovakia's territorial jurisdiction in possession or control of the requested information. This is confirmed in point 8.5 of the Internal EOI Directive which states that in obtaining and gathering the relevant information as requested under the respective EOI agreement the tax auditor shall use the same sources and administrative procedures as those used to obtain information for domestic purposes" (GF 2014: 70).


GF 2012: 72; GF 2014: 70