Moldova published Decree No. 1676 of 3 December 2024 in the Official Gazette on 5 December 2024, enacting the law ratifying the amending protocol to the 2003 income and capital tax treaty with the Slovak Republic.
The agreement between the Slovak Republic and Moldova prevents double taxation and tax evasion in income and property taxes. This protocol is the first amendment to the treaty, and it introduces updates to align it with BEPS and other OECD standards, including standards for information exchange.
It will take effect once the ratification instruments are officially exchanged.
Earlier, Moldova’s parliament passed a draft law to ratify the amending protocol to the tax treaty on 28 November 2024.
The Slovak Republic government approved signing the amending protocol to the tax treaty with Moldova on 21 August 2024.
