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Slovakia - Special considerations for short-term assignments

Slovakia - Special considerations for short term

Taxation of international executives


Related content

Residency rules
Payroll considerations
Taxable income

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?


Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

The scope of taxation would depend on the tax residence status of the assignee.

A Slovak tax non-resident would tax only income from Slovak source, e.g. employment income for work performed in Slovakia. A Slovak tax resident would tax the world-wide income.


All information contained in this document is summarized by KPMG Slovensko Advisory, k.s., a Slovak limited liability partnership and the Slovak member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on:

  • Act No. 595/2003 Coll. on Income Tax as amended,
  • Act No. 461/2003 Coll. on Social Security as amended,
  • Act No. 283/2002 Coll. on Travel Allowances as amended,
  • Act No. 404/2011 Coll. on Residence of Aliens as amended.

© 2021 KPMG Slovensko Advisory k.s., a Slovak Republic limited partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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