Are you planning to move abroad and want to cease your tax residency in Slovakia? Understanding the process can help you ensure a smooth transition. Here's a comprehensive step-by-step guide to help you through it.
Determine Your Tax Residency Status
The first step is to determine whether you are considered a tax resident in Slovakia. According to Slovak law, you are a tax resident if you have a permanent home, spend more than 183 days in Slovakia in a calendar year, or have your center of vital interests in Slovakia.
Assess Your New Tax Residency
Once you decide to move, assess your new tax residency status according to the laws of the new country. This can affect your residency status in Slovakia.
Complete the Tax Residency Declaration Form
Obtain and complete the 'Declaration of Non-Residency' form from the Slovak Tax Authority (Finančná správa). This form is crucial for officially declaring that you are no longer a tax resident of Slovakia.
Submit Required Documentation
Submit the completed declaration form along with any required supporting documents, such as proof of residency in the new country, to the Slovak Tax Authority. Ensure all documents are accurate and complete to avoid any delays.
Pay Outstanding Taxes
Ensure that all outstanding Slovak tax liabilities are settled. This includes filing any pending tax returns and paying any due taxes before your residency status is officially ceased.
Confirmation from Slovak Tax Authority
After reviewing your submission, the Slovak Tax Authority will issue a confirmation of your non-residency status. Keep this document as it serves as official proof of your non-residency.
Legal References
- Income Tax Act No. 595/2003 Coll.
- Act on Residence of Aliens No. 404/2011 Coll.
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