Sk Cross Border

Use this skill for Slovak cross-border income tax in 2026 (calendar year). It covers who is a Slovak tax resident (home, 183 days, seat or place of effective management), what Slovak-source income a non-resident is taxed on, when a permanent establishment exists (six months, 183 days of services, dependent agents, repeat platform letting), withholding tax at 19%, 7% on dividends to individuals and 35% for non-cooperating states, the 19% / 35% security deduction (zabezpečenie dane) on payments to non-EU/EEA non-residents, the EU interest and royalty exemption, dividends paid abroad, the treaty credit and exemption methods, and the company exit tax at 21%. Trigger on: zrážková daň, zabezpečenie dane, nerezident, stála prevádzkareň, Slovak withholding tax, paying a foreign supplier from Slovakia, moving to or leaving Slovakia, foreign tax credit Slovakia, exit tax Slovakia. Out of scope: slovakia-pit (individual return), sk-corporate-income-tax, sk-payroll-social, slovakia-vat-registratio

mkdir -p ~/.claude/skills/sk-cross-border
curl -L https://claudskills.com/skills/sk-cross-border/SKILL.md \
  -o ~/.claude/skills/sk-cross-border/SKILL.md

@misc{sk-cross-border-2026,
  author    = {openaccountants},
  title     = {Sk Cross Border [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/sk-cross-border/}
}