 |
|
|
|
|
|
 |
|
|
|
| Special bonds for citizens |
| Bratislava, 29.11.2024 |
|
| From next year, a new category of bonds will be created, government bonds for citizens. They will be exempt from taxes and fees. The aim is to increase citizens' interest in investments. Members of the National Council (NR) of the Slovak Republic approved their amendment on Thursday through an amendment to the Top-Up Tax Act.
"Any fees for the acquisition of government bonds for citizens by a natural person on the primary market are zero, i.e. a natural person will not be subject to any fees when he acquires government bonds for citizens when they are issued by the issuer," the petitioners explained in a joint report from the committees. No fees will also apply to the establishment, maintenance and cancellation of securities accounts on which government bonds for citizens will be recorded. Specific transactions, for example in connection with transfers on the secondary market, the establishment of a lien or account statements outside the scope of normal statements, may incur a fee.The amendment to the Income Tax Act introduces non-taxation of interest and capital income from government bonds for citizens. Due to equal treatment in the EU, the exemption will apply not only to Slovak bonds, but also to similar bonds issued by another EU member state. Health contributions will not be paid from these incomes. However, the exemption will not apply to government bonds for citizens if a natural person accounts for them or keeps tax records as their business property.
From next year, a special method of taxation will also be introduced for yields paid from government bonds and treasury bills issued by the Slovak Republic or another EU country. A reduced tax rate of 16% for 2025 and 13% in the following years will apply. This change does not apply to the National Bank of Slovakia (NBS), which will proceed in the same way as it does at present when taxing bonds. Yields from the holding and sale of any bonds, including government bonds, will be taxed at a rate of 19 %.The approved changes will be effective from 1 January 2025.
odkaz na stránku |
|
|
|
|
|
|
|
|
|
|
|
|
Address : Euro-Brew Ltd., Hlboká 22, 917 01 Trnava, Slovakia
Tel. : +421 33 53 418 53, Fax : +421 33 53 418 52, E-mail : info@eurobrew.sk |
|
|
