W-8BEN-E for a Slovak s.r.o. or a.s.: copyright royalties are 0%, industrial royalties are 10%
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Treaty articles and rates on this page are checked against the US-Slovak Republic Income Tax Convention signed at Bratislava on October 8, 1993 — last verified September 2026. Slovak notice 74/1994 Z.z. records the exchange of instruments on December 30, 1993, which is the entry into force under Article 29(2). US withholding starts on February 1, 1994. Other taxes apply from January 1, 1993. There is no later protocol. This is a separate convention from the US-Czech Republic treaty, which was exchanged on December 23, 1993. The rate structure is similar. The documents are not the same. Line 15 follows slovak.pdf, which is the operative convention. The Senate letter of submittal says the maximum royalty source tax is 10 percent. That sentence is not the Line 15 rule.
AI-generated imageA Slovak s.r.o. invoices a US client, and accounts payable asks for a W-8BEN-E before they pay. Service fees with no current and no former US permanent establishment cite Article 7(1) at 0%. Article 7(1) says the enterprise "carries on or has carried on" business through a permanent establishment. Royalties are not a flat 10% for every category. Copyrights, films, and a software copyright license cite Article 12(2) at 0%. Patents, trademarks, know-how, and equipment cite Article 12(2) at 10%. On Line 14b you certify Limitation on Benefits under Article 17. For an operating s.r.o. that is Active trade or business, Article 17(1)(c). Article 16 is directors' fees. "No LOB article in treaty" is the wrong box. The country picker says Slovakia. The treaty title says Slovak Republic.
This guide uses the current IRS line numbers (Rev. October 2021) for that case: Tatra Software s.r.o., Active NFFE, no US permanent establishment, claiming Article 7(1) at 0% on service fees. It also covers the dividend split (5% when a company owns at least 10% of the voting shares, 15% otherwise, and no 0% exemption), ordinary interest at 0% under Article 11(1), and why a page that calls every royalty 10% is reading the Senate letter, or only the second sentence of Article 12(2).
If you are not incorporated — a živnostník who is registered with the tax authority and has a DIČ — you file Form W-8BEN, not this form: start the W-8BEN wizard. A person who is not tax-registered has no DIČ. Most natural persons, including a broker investor, use a rodné číslo on that form instead. Independent personal services are Article 14(1). Cite Article 14(1), not Article 14(2) and not bare Article 14. This page is for incorporated businesses.
Or skip the reading and start the W-8BEN-E wizard — guided questions, a suggested treaty article and rate, and a signature-ready PDF for $30.
Blank form or already filled in?
You can download the official blank form from the IRS and complete it yourself, or get the same file filled from your answers. slovak.pdf is the operative convention. There is no later protocol to read beside it.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for an s.r.o. or an a.s.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for a živnostník.
- 1993 Convention: Income Tax Treaty PDF on IRS.gov — this PDF is operative for Articles 7, 10, 11, 12, 14, and 17. Do not replace it with the Senate letter or a secondary summary.
- IRS treaty documents page: Slovak Republic tax treaty documents. The operative withholding text is slovak.pdf.
- Already filled in (5–10 minutes): W-8BEN-E for Slovak companies ($30) or W-8BEN for an individual ($5) — treaty article and rate suggested automatically, ready to sign as a PDF.
Which Slovak company type are you actually dealing with?
The Chapter 3 box depends on the legal form, not on revenue:
- Akciová spoločnosť (a.s.) Always a Corporation for US tax purposes. 26 CFR 301.7701-2(b)(8)(i) lists "Slovak Republic, Akciova Spolocnost" as a per se corporation. There is no Form 8832 election. The CFR spelling is Spolocnost, not the Czech Spolecnost.
- Spoločnosť s ručením obmedzeným (s.r.o.) The usual startup and small-company form, and the example name in the wizard is Tatra Software s.r.o. It is not on the per se list. Members have limited liability, so it defaults to Corporation, but it can elect a different US classification on Form 8832. A single-member s.r.o. is not disregarded by default.
- Živnostník An individual registration, not a separate legal entity. The person files Form W-8BEN and cites Article 14(1), not this form and not Article 7.
- v.o.s. and k.s. A verejná obchodná spoločnosť (v.o.s.) or komanditná spoločnosť (k.s.) is a partnership-style form, not a Corporation by default. Do not check Corporation only because the business has more than one owner.
An s.r.o. that has not filed Form 8832 checks Corporation on Line 4. An a.s. checks Corporation too, and it cannot elect out.
Line 9b is the company's DIČ, not the 8-digit IČO and not the VAT number. A DIČ is issued only to someone registered with the Slovak tax authority. A company's DIČ starts with 2. The sample company uses 2012345678, in the 20 series often used for a resident legal entity. Some registered companies start with 21, so the rule is the first digit, not a rigid 20. A živnostník who is tax-registered has a DIČ that starts with 1. The sample is 1012345678, and it belongs on Form W-8BEN. Most natural persons are not tax-registered and have no DIČ. They use a rodné číslo, written YYMMDD/XXXX. The sample is 850615/1005 (8506151005 is divisible by 11). The W-8BEN field is labeled Rodné číslo and accepts the slash. IČ DPH is SK plus the DIČ. Do not type the SK prefix on Line 9b, and do not put a rodné číslo or a number that starts with 1 on the company form.
Who actually needs to fill in W-8BEN-E?
Any Slovak s.r.o. or a.s. that receives payments from a US business and wants to document non-US status. Common situations:
- Consulting or software invoices A US client asks for the form before paying service fees.
- A copyright, a patent, or equipment The payer needs a treaty claim before applying 0% or 10% instead of 30%. The two royalty classes are not the same rate.
- A broker or platform Slovak investors meet Form W-8BEN at Interactive Brokers, XTB, and Trading 212. Those platforms collect the form. They do not calculate the treaty rate for you. An investor who is not registered with the Slovak tax authority has no DIČ. The number on that form is the rodné číslo, for example 850615/1005. Form W-8BEN-E is the company form, for an s.r.o. or a.s. billing US clients, not for a personal brokerage account.
What happens without a valid form?
Without a W-8BEN-E, the US payer generally withholds 30% of the gross payment under the nonresident alien rules, even when the treaty would reduce that rate. Service fees with no US permanent establishment can be 0% under Article 7(1). Ordinary interest is 0% under Article 11(1). A copyright or film royalty is 0% under Article 12(2). A patent, know-how, or equipment royalty is 10% under Article 12(2). Ordinary dividends are still 15% under Article 10(2)(b) unless the company owns at least 10% of the voting shares. Some platforms hold the payment until a valid form is on file.
The form stays with the US payer. It is not filed with the Slovak tax authority or the IRS. Slovak tax on the same income is a separate question.
W-8BEN-E line by line: what a Slovak s.r.o. actually enters
Official IRS line numbers for an operating s.r.o., Active NFFE, claiming treaty benefits. An a.s. uses the same lines except that it cannot elect out of Corporation. A živnostník does not use this form.
| Line | What you enter |
|---|---|
| Line 1 | The company's legal name, for example Tatra Software s.r.o. |
| Line 2 | Country of incorporation: Slovakia. The treaty itself is titled Slovak Republic. |
| Line 3 | Leave blank unless a disregarded entity is receiving the payment for its owner. |
| Line 4 | Corporation for an a.s. (always) or an s.r.o. (the default, unless Form 8832 says otherwise). The hybrid follow-up is usually No. |
| Line 5 | Chapter 4 (FATCA) status. An operating company with no financial business is usually Active NFFE. |
| Line 6 | The registered office. The sample uses Hlavna 1, Bratislava, 811 01. The PDF fields use this ASCII spelling. |
| Line 7 | Only if the mailing address differs from Line 6. |
| Line 8 | Usually blank. A US TIN is required only in the cases the payer names. |
| Line 9a | Leave blank. A GIIN is for financial institutions. |
| Line 9b | The company's DIČ, 10 digits, starting with 2. The sample is 2012345678. Do not enter a DIČ that starts with 1, do not enter the SK prefix, and do not enter the 8-digit IČO. |
| Line 9c | Not checked for a registered company that has a DIČ. |
| Line 10 | Usually blank unless the payer asks for a reference number. |
| Part II (Lines 11–13) | Not completed for an ordinary s.r.o. Part II is for disregarded entities and branches. |
| Line 14a | Country of residence for treaty purposes: Slovakia. Part III is filled when you claim the treaty rate. |
| Line 14b | Limitation on Benefits. Article 17 is the LOB article. An operating s.r.o. certifies Active trade or business under Article 17(1)(c). "No LOB article in treaty" is the wrong box. |
| Line 14c | Not normally checked. |
| Line 15 | For service fees with no US permanent establishment: Article 7(1), 0%, Services. For a copyright, a film, or a software copyright license: Article 12(2), 0%, Royalties. For a patent, know-how, or equipment rental: Article 12(2), 10%, Royalties. Cite Article 12(2), not Article 12(3). Equipment is a royalty, not Article 7. |
| Line 39 (Part XXV) | Check the Active NFFE certification if Line 5 is Active NFFE. |
| Part XXX | Signature, printed name, and date. The sample is signed by Peter Novak. |
Line numbers match Rev. October 2021. If the IRS issues a new revision, follow the numbering on the PDF you sign.
The guided W-8BEN-E wizard fills these lines from your answers, including the article and rate on Line 15.
An a.s., an s.r.o., and a živnostník are not the same box
The per se list names only the akciová spoločnosť. An s.r.o. is still a Corporation by default, and a živnostník is not a company at all.
| Point | What it means |
|---|---|
| Akciová spoločnosť (a.s.) | Per se corporation under 26 CFR 301.7701-2(b)(8)(i), listed as "Slovak Republic, Akciova Spolocnost". Check Corporation. Form 8832 cannot change that. |
| s.r.o. | Not on the per se list. Limited liability means the default is still Corporation. A different US classification requires a filed Form 8832. |
| Živnostník | Individual registration. File Form W-8BEN. Cite Article 14(1) for independent services, never Article 7 and never Article 14(2). |
| DIČ or rodné číslo | Line 9b on this form is the company DIČ 2012345678. A tax-registered person's DIČ 1012345678, and a rodné číslo such as 850615/1005, belong on Form W-8BEN. |
Use the default that matches the company you actually registered, unless a Form 8832 election is already on file.
What a completed W-8BEN-E looks like for a Slovak s.r.o.
An anonymised example: Tatra Software s.r.o., Active NFFE, no US permanent establishment, claiming Article 7(1) at 0% on service fees and certifying Active trade or business on Line 14b. This is the PDF the wizard produces from the same inputs.
For illustration only. The company name, address, signer, and DIČ are fictional. Example: Tatra Software s.r.o., Bratislava, DIČ 2012345678, Chapter 3 Corporation, FATCA Active NFFE, US-Slovak Republic treaty Article 7(1) (Business Profits) 0%, Limitation on Benefits Active trade or business.
Treaty rates by income type
These rates come from the 1993 Convention. slovak.pdf is operative. Copyright royalties and industrial royalties are different sentences of the same paragraph. The Czech convention has the same split, in a different document.
| Income type | Article | Rate |
|---|---|---|
| Services / consulting (Business Profits, no current or former US permanent establishment) | Article 7(1) | 0% |
| Dividends, company owning at least 10% of the voting shares | Article 10(2)(a) | 5% |
| Dividends, general rate (under 10% of the voting shares, or any holder who does not meet 10(2)(a)) | Article 10(2)(b) | 15% |
| Interest, ordinary cash loan (not a REMIC excess inclusion) | Article 11(1) | 0% |
| Royalties, copyrights, films, and a software copyright license | Article 12(2) | 0% |
| Royalties, patents, trademarks, know-how, and industrial, commercial, or scientific equipment | Article 12(2) | 10% |
| Independent personal services, individual with no US fixed base and not present more than 183 days | Article 14(1) | 0% |
On Line 15, cite Article 12(2) for both royalty classes. Do not cite Article 12(3) as the rate paragraph. Article 12(2) has two sentences. The first sentence covers Article 12(3)(a): copyrights of a literary, artistic, or scientific work, including cinematographic films and films or tapes. That class is taxable only in the residence state, so the rate is 0%. The second sentence covers Article 12(3)(b): patents, trademarks, designs, models, plans, secret formulas or processes, industrial, commercial, or scientific equipment, and know-how. That class may be taxed at source at up to 10%. The convention does not say "computer software". A copyright license of software is the 0% class. A patent, know-how, or equipment rental is the 10% class. EQUIPMENT rental is a royalty. Do not send it to Article 7, and do not copy Finland or Denmark, where equipment is Article 7(7). A film is the copyright class at 0%, not the industrial 10%. Do not describe royalties as a flat 10% for every category. The Senate letter's 10 percent maximum describes only the industrial cap. Ordinary interest cites Article 11(1) at 0%. Article 11(3) is the definition. Article 11(2) lets the United States tax a REMIC excess inclusion under domestic law. Do not cite Article 11(2) for an ordinary cash loan, and do not say interest has no exceptions. There is no contingent-interest 15% paragraph in this article. Dividends: Article 10(2)(a) is 5% when the beneficial owner is a company which owns at least 10% of the voting shares. The text says "owns", not "owns directly", and it does not require 12 months. Article 10(2)(b) is 15% in all other cases. There is no 0% dividend exemption. An accace.sk page that states only the general 15% dividend rate misses the 5% tier. Article 10(3) is the RIC/REIT rule, not a 0% rate. Do not cite Article 10(6) for a company with no US permanent establishment: that paragraph is a 5% branch-profits tax. Withholding under the convention starts on February 1, 1994, after the December 30, 1993 exchange of instruments.
A živnostník cites Article 14(1), not Article 7 and not Article 14(2)
Article 14(1) taxes independent personal services only in the residence state unless the services are performed or were performed in the other state and either (a) the income is attributable to a fixed base regularly available there, or (b) the individual is present for a period or periods exceeding in the aggregate 183 days in any twelve-month period. Either (a) or (b) is enough, but only together with that performance condition. The day-count is exceeding 183 days, not at least 183. Article 14(2) only defines personal services. On Line 15 cite Article 14(1), not bare Article 14 and not Article 14(2). A remote freelancer working from Slovakia, with no fixed base regularly available in the United States and not present there for more than 183 days, cites Article 14(1) at 0%. An s.r.o. does not cite Article 14. The employment day-count is in Article 15(2)(a), and all three wage conditions must be met.
A blog post, or the finished PDF?
Generic guides often call every Slovak royalty 10%, or they stop the dividend story at 15%. The wizard asks those questions once and returns the PDF.
| Point | This page | A generic guide |
|---|---|---|
| Article numbers | Article 7(1) for services, Article 12(2) at 0% for copyrights and films, Article 12(2) at 10% for patents, know-how, and equipment, Article 14(1) for a freelancer. | Often cites a flat 10% for every royalty, or sends equipment to Article 7. |
| Line 14b | Active trade or business under Article 17(1)(c). | Sometimes checks Article 16, which is directors' fees, or says there is no LOB article. |
| Finished form | Sample PDF for Tatra Software s.r.o., plus a wizard that fills yours. | A checklist you still have to type into the IRS PDF. |
Start the wizard and download the filled PDF.
Frequently asked questions about W-8BEN-E for Slovak companies
Direct answers for an s.r.o. or a.s. billing US clients or receiving US investment income.
Which article do I cite for consulting fees?
Article 7(1), at 0% if the s.r.o. has no current and no former permanent establishment in the United States. The text says "carries on or has carried on". Do not cite Article 12 or Article 14 for the company.
I am a živnostník, not an s.r.o. Which form and which article?
Form W-8BEN, Article 14(1), at 0% when you have no fixed base regularly available in the United States and you are not present there for more than 183 days. Cite Article 14(1), not Article 14(2). The United States may tax only if the services are performed or were performed there and either the fixed base test or the day-count test is met. Do not cite Article 7.
Are royalties a flat 10%?
No. Article 12(2) has two sentences. Copyrights, films, and a software copyright license are 0%. Patents, trademarks, know-how, and equipment are 10%. Cite Article 12(2) for both. Do not cite Article 12(3) as the rate paragraph. The Senate letter's 10 percent maximum is the industrial cap, not every royalty.
Is a film royalty 10%?
No. A cinematographic film is in the copyright class, Article 12(3)(a), taxable only in the residence state. Cite Article 12(2) at 0%. The 10% sentence is the industrial class.
Is equipment rental a royalty?
Yes. Article 12(3)(b) includes industrial, commercial, or scientific equipment. Cite Article 12(2) at 10%. Do not cite Article 7. Article 7(7) does not put equipment rental in business profits.
Is interest really 0% with no exceptions?
Ordinary interest is Article 11(1) at 0%. That is not every interest payment. Article 11(2) lets the United States tax a REMIC excess inclusion under domestic law. Do not cite Article 11(2) for an ordinary cash loan. There is no contingent-interest 15% paragraph in this article.
What do I check on Line 14b?
Active trade or business, which is Article 17(1)(c). Article 16 is directors' fees. "No LOB article in treaty" does not apply. Article 17(1)(f) is the ownership-and-base-erosion test, not the default for an operating s.r.o.
Why is the dividend rate 15%, not 0%?
Article 10(2)(b) is 15% when the holder does not own at least 10% of the voting shares. Article 10(2)(a) is 5% when a company owns at least 10% of the voting shares. The verb is "owns", not "owns directly". There is no 0% dividend tier. Article 10(3) is RIC and REIT, not a 0% rate. An accace.sk page that states only 15% misses the 5% tier.
a.s. or s.r.o. on Line 4?
Both check Corporation unless the s.r.o. has filed Form 8832. Only "Slovak Republic, Akciova Spolocnost" is on the per se list. The s.r.o. is a Corporation by default because of limited liability.
Which DIČ goes on Line 9b?
The company's DIČ. The sample uses 2012345678, which starts with 2. A DIČ exists only for someone registered with the tax authority. A živnostník's DIČ starts with 1 (1012345678) and goes on Form W-8BEN. Most people have no DIČ. A broker investor enters a rodné číslo such as 850615/1005. Do not put either personal number on the company form. IČ DPH adds an SK prefix. Line 9b does not. The 8-digit IČO is a different identifier.
Related guides
More on the form itself:
- Company form: W-8BEN-E wizard for an s.r.o. or a.s.
- Not a company: W-8BEN wizard for an individual ($5)
- Chapter 3 status: Chapter 3 status guide
Common mistakes to avoid
- Putting a personal number on the company form Line 9b is the company DIČ 2012345678. A DIČ that starts with 1, such as 1012345678, and a rodné číslo such as 850615/1005, belong on Form W-8BEN.
- Calling every royalty 10% Copyrights, films, and a software copyright license are Article 12(2) at 0%. Patents, know-how, and equipment are Article 12(2) at 10%. The Senate letter flattens that split.
- Sending equipment to Article 7 Equipment rental is a royalty under Article 12(3)(b). Cite Article 12(2) at 10%.
- Stopping dividends at 15% The general rate is Article 10(2)(b) at 15%. Article 10(2)(a) is 5% when the company owns at least 10% of the voting shares. The text does not say directly. There is no 0% tier.
- Checking No LOB article Article 17 is a real Limitation on Benefits article. An operating s.r.o. certifies Active trade or business under 17(1)(c).
- Citing Article 14(2) or bare Article 14 On Line 15 write Article 14(1). Article 14(2) only defines personal services. The day-count is exceeding 183 days in any twelve-month period.
- Typing the Czech treaty or the SK prefix This is slovak.pdf, not czech.pdf. Line 9b is the DIČ without SK. IČ DPH is SK plus that number.
A note on Slovak tax
This page is about US withholding. It does not determine how the Slovak Republic taxes the same income, and it does not calculate Slovak tax on US dividends.
Company tax, VAT, and whether a dividend meets the 10% voting-share test are questions for a Slovak accountant. The W-8BEN-E only tells the US payer which treaty rate to apply at source.
Ready to fill the form with the Slovak article numbers?
The wizard asks the same questions as this page and suggests the article and rate on Line 15.