TREATIES AND OTHER INTERNATIONAL ACTS SERIES 15-1109

________________________________________________________________________

TAXATION

Foreign Account Tax Compliance 

Agreement Between the 

UNITED STATES OF AMERICA

and the SLOVAK REPUBLIC

Signed at Bratislava July 31, 2015 

with

Annexes
 NOTE BY THE DEPARTMENT OF STATE

 Pursuant to Public Law 89—497, approved July 8, 1966

(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued

under the authority of the Secretary of State shall be competent

evidence . . . of the treaties, international agreements other than

treaties, and proclamations by the President of such treaties and

international agreements other than treaties, as the case may be, 

therein contained, in all the courts of law and equity and of maritime

jurisdiction, and in all the tribunals and public offices of the

United States, and of the several States, without any further proof

or authentication thereof.”
 SLOVAK REPUBLIC 

 

 Taxation: Foreign Account Tax Compliance 

 Agreement signed at Bratislava July 31, 2015;

 Entered into force November 9, 2015.

 With annexes.
Agreement between the United States of America and the Slovak Republic to Improve 

International Tax Compliance and to Implement F ATCA 

Whereas, the United States of America and the Slovak Republic (each, a "Party," and together, 

the "Parties") desire to conclude an agreement to improve international tax compliance through 

mutual assistance in tax matters based on an effective infrastructure for the automatic exchange 

of information; 

Whereas, Article 27 of the Convention between the United States of America and the Slovak 

Republic for the A voidance of Double Taxation and the Prevention of Fiscal Evasion with 

Respect to Taxes on Income and Capital, done at Bratislava on October 8, 1993 (the 

"Convention"), authorizes the exchange of information for tax purposes; 

Whereas, the United States of America enacted provisions commonly known as the Foreign 

Account Tax Compliance Act ("F ATCA"), which introduce a reporting regime for financial 

institutions with respect to certain accounts; 

Whereas, the Slovak Republic is supportive of the underlying policy goal ofFATCA to improve 

tax compliance; 

Whereas, F ATCA has raised a number of issues, including that the Slovak financial institutions 

may not be able to comply with certain aspects of FATCA due to domestic legal impediments; 

Whereas, the United States of America collects information regarding certain accounts 

maintained by U.S. financial institutions held by residents of the Slovak Republic and is 

committed to exchanging such information with the Slovak Republic and pursuing equivalent 

levels of exchange, provided that the appropriate safeguards and infrastructure for an effective 

exchange relationship are in place; 

Whereas, the Parties are committed to working together over the longer term towards achieving 

common reporting and due diligence standards for financial. institutions; 

Whereas, the United States of America acknowledges the need to coordinate the reporting 

obligations under FATCA with other U.S. tax reporting obligationsofthe Slovak financial 

institutions to avoid duplicative reporting; 

Whereas, an intergovernmental approach to FATCA implementation would address legal 

impediments and reduce burdens for the Slovak financial institutions; · 

Whereas, the Parties desire to conclude an agreement to improve international tax compliance 

and provide for the implementation ofFATCA based on domestic reporting and reciprocal 

automatic exchange pursuant to the Convention, and subject to the confidentiality and other 

protections provided for therein, including the provisions limiting the use of the information 

exchanged under the Convention; 

Now, therefore, the Parties have agreed as follows: 

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Article 1 

Definitions 

1. For purposes of this agreement and any annexes thereto ("Agreement"), the following 

terms shall have the meanings set forth below: 

a) The term "United States" means the United States of America, including the 

States thereof, and, when used in a geographical sense, means the territory of the 

United States of America, including inland waters, the air space, the territorial sea 

thereof and any maritime area beyond the territorial sea within which the United 

States may exercise sovereign rights or jurisdiction in accordance with 

international law; the term, however, does not include the U.S. Territories. Any 

reference to a "State" of the United States includes the District of Columbia. 

b) The term "U.S. Territory" means American Samoa, the Commonwealth of the 

Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. 

Virgin Islands. 

c) The term "IRS" means the U.S. Internal Revenue Service. 

d) The term "the Slovak Republic" means the Slovak Republic and, when used in a 

geographical sense, means its territory, within which the Slovak Republic may 

exercise sovereign rights or jurisdiction in accordance with international law. 

e) The term "Partner Jurisdiction" means a jurisdiction that has in effect an 

agreement with the United States to facilitate the implementation ofFATCA. The 

IRS shall publish a list identifying all Partner Jurisdictions. 

f) The term "Competent Authority" means: 

(1) in the case ofthe United States, the Secretary ofthe Treasury or' his 

delegate; and 

(2) -in the case of the Slovak Republic, the Ministry of Finance or its 

authorized representative. 

g) The term "Financial Institution" means a Custodial Institution, a Depository 

Institution, an Investment Entity, or a Specified Insurance Company. 

h) The term "Custodial Institution" means any Entity that holds, as a substantial 

portion of its business, financial assets for the account of others. An entity holds 

financial assets for the account of others as a substantial portion of its business if 

the entity's gross income attributable to the holding of financial assets and related 

financial services equals or exceeds 20 percent of the entity's gross income during 

the shorter of: (i) the three-year period that ends on December 31 (or the final day 

of a non-calendar year accounting period) prior to the year in which the 

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i) determination is being made; or (ii) the period during which the entity has been in 

existence. 

j) The term "Depository Institution" means any Entity that accepts deposits in the 

ordinary course of a banking or similar business. 

k) The term "Investment Entity" means any Entity that conducts as a business (or 

is managed by an entity that conducts as a business) one or more of the following 

activities or operations for or on behalf of a customer: 

( 1) trading in money market instruments (cheques, bills, certificates of 

deposit, derivatives, etc.); foreign exchange; exchange, interest rate and 

index instruments; transferable securities; or commodity futures trading; 

(2) individual and collective portfolio management; or 

(3) otherwise investing, administering, or managing funds or money on behalf 

of other persons. 

This subparagraph 1 G) shall be interpreted in a manner consistent with similar 

language set forth in the definition of "financial institution" in the Financial 

Action Task Force Recommendations. 

I) The term "Specified Insurance Company" means any Entity that is an insurance 

company (or the holding company of an insurance company) that issues, or is 

obligated to make payments with respect to, a Cash Value Insurance Contract or 

an Annuity Contract. 

m) The term "Slovak Financial Institution" means (i) any Financial Institution 

resident in the Slovak Republic, but excluding any branch of such Financial 

Institution that is located outside the Slovak Republic, and (ii) any branch of a 

Financial Institution not resident in the Slovak Republic, if such branch is located 

in the Slovak Republic. 

n) The term "Partner Jurisdiction Financial Institution" means (i) any Financial 

Institution established in a Partner Jurisdiction, but excluding any branch of such 

Financial Institution that is located outside the Partner Jurisdiction, and (ii) any 

branch of a Financial Institution not established in the Partner Jurisdiction, if such 

branch is located in the Partner Jurisdiction. 

o) The term "Reporting Financial Institution" means a Reporting Slovak Financial 

Institution or a Reporting U.S. Financial Institution, as the context requires. 

p) The term "Reporting Slovak Financial Institution" means any Slovak Financial 

Institution that is not a Non-Reporting Slovak Financial Institution. 

q) The term "Reporting U.S. Financial Institution" means (i) any Financial 

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Institution that is resident in the United States, but excluding any branch of such 

Financial Institution that is located outside the United States, and (ii) any branch 

of a Financial Institution not resident in the United States, if such branch is 

located in the United States, provided that the Financial Institution or branch has 

control, receipt, or custody of income with respect to which information is 

required to be exchanged under subparagraph (2)(b) of Article 2 of this 

Agreement. 

r) The term "Non-Reporting Slovak Financial Institution" means any Slovak 

Financial Institution, or other Entity resident in the Slovak Republic, that is 

described in Annex II as a Non-Reporting Slovak Financial Institution or that 

otherwise qualifies as a deemed-compliant FFI or an exempt beneficial owner 

under relevant U.S. Treasury Regulations in effect on the date of signature ofthis 

Agreement. 

s) The term "Nonparticipating Financial Institution" means a nonparticipating 

FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not 

include a Slovak Financial Institution or other Partner Jurisdiction Financial 

Institution other than a Financial Institution treated as a Nonparticipating 

Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement 

or the corresponding provision in an agreement between the United States and a 

Partner Jurisdiction. 

t) The term "Financial Account" means an account maintained by a Financial 

Institution, and includes: 

(1) in the case of an Entity that is a Financial Institution solely because it is an 

Investment Entity, any equity or debt interest (other than interests that are 

regularly traded on an established securities market) in the Financial 

Institution; 

(2) in the case of a Financial Institution not described in subparagraph l(s)(l) 

of this Article, any equity or debt interest in the Financial Institution (other 

than interests that are regularly traded on an established securities market), 

if (i) the value of the debt or equity interest is determined, directly or 

indirectly, primarily by reference to assets that give rise to U.S. Source 

Withholdable Payments, and (ii) the class of interests was established with 

a purpose of avoiding reporting in accordance with this Agreement; and 

(3) any Cash Value Insurance Contract and any Annuity Contract issued or 

maintained by a Financial Institution, other than a noninvestment-linked, 

nontransferable immediate life annuity that is issued to an individual and 

monetizes a pension or disability benefit provided under an account that is 

excluded from the definition of Financial Account in Annex II. 

Notwithstanding the foregoing, the term "Financial Account" does not include 

any account that is excluded from the definition of Financial Account in Annex II. 

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For purposes of this Agreement, interests are "regularly traded" if there is a 

meaningful volume of trading with respect to the interests on an ongoing basis, 

and an "established securities market" means an exchange that is officially 

recognized and supervised by a governmental authority in which the market is 

located and that has a meaningful annual value of shares traded on the 

exchange. For purposes of this subparagraph l(s), an interest in a Financial 

Institution is not "regularly traded" and shall be treated as a Financial Account if 

the holder of the interest (other than a Financial Institution acting as an 

intermediary) is registered on the books of such Financial Institution. The 

preceding sentence will not apply to interests first registered on the books of such 

Financial Institution prior to July 1, 2014, and with respect to interests first 

registered on the books of such Financial Institution on or after July 1, 2014, a 

Financial Institution is not required to apply the preceding sentence prior to 

January 1, 2016. 

u) The term "Depository Account" includes any commercial, checking, savings, 

time, or thrift account, or an account that is evidenced by a certificate of deposit, 

thrift certificate, investment certificate, certificate of indebtedness, or other 

similar instrument maintained by a Financial Institution in the ordinary course of 

a banking or similar business. A Depository Account also includes an amount 

held by an insurance company pursuant to a guaranteed investment contract or 

similar agreement to pay or credit interest thereon. 

v) The term "Custodial Account" means an account (other than an Insurance 

Contract or Annuity Contract) for the benefit of another person that holds any 

financial instrument or contract held for investment (including, but not limited to, 

a share or stock in a corporation, a note, bond, debenture, or other evidence of 

indebtedness, a currency or commodity transaction, a credit default swap, a swap 

based upon a nonfinancial index, a notional principal contract, an Insurance 

Contract or Annuity Contract, and any option or other derivative instrument). 

w) The term "Equity Interest" means, in the case of a partnership that is a Financial 

Institution, either a capital or profits interest in the partnership. In the case of a 

trust that is a Financial Institution, an Equity Interest is considered to be held by 

any person treated as a settlor or beneficiary of all or a portion of the trust, or any 

other natural person exercising ultimate effective control over the trust. A 

Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if 

such Specified U.S. Person has the right to receive directly or indirectly (for 

example, through a nominee) a mandatory distribution or may receive, directly or 

indirectly, a discretionary distribution from the trust. 

w) The term "Insurance Contract" means a contract (other than an Annuity 

Contract) under which the issuer agrees to pay an amount upon the occurrence of 

a specified contingency involving mortality, morbidity, accident, liability, or 

property risk. 

x) The term "Annuity Contract" means a contract under which the issuer agrees to 

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make payments for a period of time determined in whole or in part by reference to 

the life expectancy of one or more individuals. The term also includes a contract 

that is considered to be an Annuity Contract in accordance with the law, 

regulation, or practice of the jurisdiction in which the contract was issued, and 

under which the issuer agrees to make payments for a term of years. 

y) The term "Cash Value Insurance Contract" means an Insurance Contract (other 

than an indemnity reinsurance contract between two insurance companies) that 

has a Cash Value greater than $50,000. 

z) The term "Cash Value" means the greater of (i) the amount that the policyholder 

is entitled to receive upon surrender or termination of the contract (determined 

without reduction for any surrender charge or policy loan), and (ii) the amount the 

policyholder can borrow under or with regard to the contract. Notwithstanding 

the foregoing, the term "Cash Value" does not include an amount payable under 

an Insurance Contract as: 

(1) a personal injury or sickness benefit or other benefit providing 

indemnification of an economic loss incurred upon the occurrence of the 

event insured against; 

(2) a refund to the policyholder of a previously paid premium under an 

Insurance Contract (other than under a life insurance contract) due to 

policy cancellation or termination, decrease in risk exposure during the 

effective period of the Insurance Contract, or arising from a 

redetermination ofthe premium due to correction of posting or other 

similar error; or 

(3) a policyholder dividend based upon the underwriting experience of the 

contract or group involved. 

aa) The term "Reportable Account" means a U.S. Reportable Account or a Slovak 

Reportable Account, as the context requires. 

bb) The term "Slovak Reportable Account" means a Financial Account maintained 

by a Reporting U.S. Financial Institution if: (i) in the case of a Depository 

Account, the account is held by an individual resident in the Slovak Republic and 

more than $1 0 of interest is paid to such account in any given calendar year; or 

(ii) in the case of a Financial Account other than a Depository Account, the 

Account Holder is a resident of the Slovak Republic, including an Entity that 

certifies that it is resident in the Slovak Republic for tax purposes, with respect to 

which U.S. source income that is subject to reporting under chapter 3 of subtitle A 

or chapter 61 of subtitle F ofthe U.S. Internal Revenue Code is paid or credited. 

cc) The term "U.S. Reportable Account" means a Financial Account maintained by 

a Reporting Slovak Financial Institution and held by one or more Specified U.S. 

Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a 

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Specified U.S. Person. Notwithstanding the foregoing, an account shall not be 

treated as a U.S. Reportable Account if such account is not identified as a U.S. 

Reportable Account after application of the ·due diligence procedures in Annex I. 

dd) The term "Account Holder" means the person listed or identified as the holder of 

a Financial Account by the Financial Institution that maintains the account. A 

person, other than a Financial Institution, holding a Financial Account for the 

benefit or·account of another person as agent, custodian, nominee, signatory, 

investment advisor, or intermediary, is not treated as holding the account for 

purposes of this Agreement, and such other person is treated as holding the 

account. For purposes of the immediately preceding sentence, the term "Financial 

Institution" does not include a Financial Institution organized or incorporated in a 

U.S. Territory. In the case of a Cash Value Insurance Contract or an Annuity 

Contract, the Account Holder is any person entitled to access the Cash Value or 

change the beneficiary of the contract. If no person can access the Cash Value or 

change the beneficiary, the Account Holder is any person named as the owner in 

the contract and any person with a vested entitlement to payment under the terms 

ofthe contract. Upon the maturity of a Cash Value Insurance Contract or an 

Annuity Contract, each person entitled to receive a payment under the contract is 

treated as an Account Holder. 

ee) The term "U.S. Person" means a U.S. citizen or resident individual, a partnership · 

or corporation organized in the United States or under the laws ofthe United 

States or any State thereof, a trust if (i) a court within the United States would 

have authority under applicable law to render orders or judgments concerning 

substantially all issues regarding administration of the trust, and (ii) one or more 

U.S. persons have the authority to control all substantial decisions of the trust, or 

an estate of a decedent that is a citizen or resident of the United States. This 

subparagraph l(ee) shall be interpreted in accordance with the U.S. Internal 

Revenue Code. 

ff) The term "Specified U.S. Person" means a U.S. Person, other than: (i) a 

corporation the stock of which is regularly traded on one or more established 

securities markets; (ii) any corporation that is a member of the same expanded 

affiliated group, as defined in section 1471(e)(2) ofthe U.S. Internal Revenue 

Code, as a corporation described in clause (i); (iii) the United States or any wholly 

owned agency or instrumentality thereof; (iv) any State of the United States, any 

U.S. Territory, any political subdivision of any ofthe foregoing, or any wholly 

owned agency or instrumentality of any one or more of the foregoing; ( v) any 

organization exempt from taxation under section 501(a) of the U.S. Internal 

Revenue Code or an individual retirement plan as defined in section 7701(a)(37) 

of the U.S. Internal Revenue Code; (vi) any bank as defined in section 581 of the 

U.S. Internal Revenue Code; (vii) any real estate investment trust as defined in 

section 856 of the U.S. Internal Revenue Code; (viii) any regulated investment 

company as defined in section 851 ofthe U.S. Internal Revenue Code or any 

entity registered with the U.S. Securities and Exchange Commission under the 

Investment Company Act of 1940 (15 U.S.C. 80a-64); (ix) any common trust fund 

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as defined in section 584(a) of the U.S. Internal Revenue Code; (x) any trust that 

is e~empt from tax under section 664(c) of the U.S. Internal Revenue Code or that 

is described in section 4947(a)(l) of the U.S. Internal Revenue Code; (xi) a dealer 

in securities, commodities, or derivative financial instruments (including notional 

principal contracts, futures, forwards; and options) that is registered as such under 

the laws of the United States or any State; (xii) a broker as defined in section 

6045(c) of the U.S. Internal Revenue Code; or (xiii) any tax-exempt trust under a 

plan that is described in section 403(b) or section 457(g) of the U.S. Internal 

Revenue Code. 

gg) The term "Entity" means a legal person or a legal arrangement such as a trust. 

hh) The term "Non-U.S. Entity" means an Entity that is not a U.S. Person. 

ii) The term "U.S. Source Withholdable Payment" means any payment of interest 

(including any original issue discount), dividends, rents, salaries, wages, 

premiums, annuities, compensations, remunerations, emoluments, and other fixed 

or determinable annual or periodical gains, profits, and income, if such payment is 

from sources within the United States. Notwithstanding the foregoing, a U.S. 

Source Withholdable Payment does not include any payment that is not treated as 

a withholdable payment in relevant U.S. Treasury Regulations. 

jj) An Entity is a "Related Entity" of another Entity if either Entity controls the 

other Entity, or the two Entities are under common control. For this purpose 

control includes direct or indirect ownership of more than 50 percent of the vote 

or value in an Entity. Notwithstanding the foregoing, the Slovak Republic may 

treat an Entity as not a Related Entity of another Entity if the two Entities are not 

members of the same expanded affiliated group as defined in section 14 71 ( e )(2) 

ofthe U.S. Internal Revenue Code. 

kk) The term "U.S. TIN" means a U.S. federal taxpayer identifying number. 

11) The term "Slovak TIN" means a Slovak taxpayer identifying number. 

mm) The term "Controlling Persons" means the natural persons who exercise control 

over an Entity. In the case of a trust, such term means the settlor, the trustees, the 

protector (if any), the beneficiaries or class of beneficiaries, and any other natural 

person exercising ultimate effective control over the trust, and in the case of a 

legal arrangement other than a trust, such term means persons in equivalent or 

similar positions. The term "Controlling Persons" shall be interpreted in a 

manner consistent with the Financial Action Task Force Recommendations. 

2. Any term not otherwise defined in this Agreement shall, unless the context otherwise 

requires or the Competent Authorities agree to a common meaning (as permitted by domestic 

law), have the meaning that it has at that time under the law of the Party applying this 

Agreement, any meaning under the applicable tax laws of that Party prevailing over a meaning 

given to the term under other laws of that Party. 

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Article 2 

Obligations to Obtain and Exchange Information with Respect to Reportable Accounts 

1. Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the 

information specified in paragraph 2 of this Article with respect to all Reportable Accounts and 

shall annually exchange this information with the other Party on an automatic basis pursuant to 

the provisions of Article 27 of the Convention. 

2. The information to be obtained and exchanged is: 

a) In the case of the Slovak Republic with respect to each U.S. Reportable Account 

of each Reporting Slovak Financial Institution: 

(1) the name, address, and U.S. TIN of each Specified U.S. Person that is an 

Account Holder of such account and, in the case of a Non-U.S. Entity that, 

after application of the due diligence procedures set forth in Annex I, is 

identified as having one or more Controlling Persons that is a Specified 

U.S. Person, the name, address, and U.S. TIN (if any) of such entity and 

each such Specified U.S. Person; 

(2) the account number (or functional equivalent in the absence of an account 

number); 

(3) the name and identifying number of the Reporting Slovak Financial 

Institution; 

(4) the account balance or value (including, in the case of a Cash Value 

Insurance Contract or Annuity Contract, the Cash Value or surrender 

value) as of the end of the relevant calendar year or other appropriate 

reporting period or, if the account was closed during such year, 

immediately before closure; 

( 5) in the case of any Custodial Account: 

(A) the total gross amount of interest, the total gross amount of 

dividends, and the total gross amount of other income generated 

with respect to the assets held in the account, in each case paid or 

credited to the account (or with respect to the account) during the 

calendar year or other appropriate reporting period; and 

(B) the total gross proceeds from the sale or redemption of property 

paid or credited to the account during the calendar year or other 

appropriate reporting period with respect to which the Reporting 

Slovak Financial Institution acted as a custodian, broker, nominee, 

or otherwise as an agent for the Account Holder; 

( 6) in the case of any Depository Account, the total gross amount of interest 

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paid or credited to the account during the calendar year or other 

appropriate reporting period; and 

(7) in the case of any account not described in subparagraph 2(a)(5) or 2(a)(6) 

of this Article, the total gross amount paid or credited to the Account 

Holder with respect to the account during the calendar year or other 

appropriate reporting period with respect to which the Reporting Slovak 

Financial Institution is the obligor or debtor, including the aggregate 

amount of any redemption payments made to the Account Holder during 

the calendar year or other appropriate reporting period. 

b) In the case of the United States, with respect to each Slovak Reportable Account 

of each Reporting U.S. Financial Institution: 

(1) the name, address, and Slovak TIN of any person that is a resident of the 

Slovak Republic and is an Account Holder of the account; 

(2) the account number (or the functional equivalent in the absence of an 

account number); 

(3) the name and identifying number of the Reporting U.S. Financial 

Institution; 

(4) the gross amount of interest paid on a Depository Account; 

(5) the gross amount of U.S. source dividends paid or credited to the account; 

and · 

(6) the gross amount of other U.S. source income paid or credited to the 

account, to the extent subject to reporting under chapter 3 of subtitle A or 

chapter 61 of subtitle F ofthe U.S. Internal Revenue Code. 

Article 3 

Time and Manner of Exchange of Information 

1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount and 

characterization of payments made with respect to a U.S. Reportable Account may be determined 

in accordance with the principles of the tax laws of the Slovak Republic, and the amount and 

characterization of payments made with respect to a Slovak Reportable Account may be 

determined in accordance with principles of U.S. federal income tax law. 

2. For purposes of the exchange obligation in Article 2 of this Agreement, the information 

exchanged shall identify the currency in which each relevant amount is denominated. 

3. With respect to paragraph 2 of Article 2 of this Agreement, information is to be obtained 

and exchanged with respect to 2014 and all subsequent years, except that: 

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a) In the case of the Slovak Republic: 

(1) the information to be obtained and exchanged with respect to 2014 is only 

the information described in subparagraphs 2(a)(1) through 2(a)(4) of 

Article 2 of this Agreement; 

(2) the information to be obtained and exchanged with respect to 2015 is the 

information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 

2 of this Agreement, except for gross proceeds described in subparagraph 

2(a)(5)(B) of Article 2 of this Agreement; and 

(3) the information to be obtained and exchanged with respect to 2016 and 

subsequent years is the information described in subparagraphs 2(a)(1) 

through 2(a)(7) of Article 2 of this Agreement; 

b) In the case ofthe United States, the information to be obtained and exchanged 

with respect to 2014 and subsequent years is all of the information identified in 

subparagraph 2(b) of Article 2 of this Agreement. 

4. Notwithstanding paragraph 3 of this Article, with respect to each Reportable Account that 

is maintained by a Reporting Financial Institution as of June 30, 2014, and subject to paragraph 4 

of Article 6 of this Agreement, the Parties are not required to obtain and include in the exchanged 

information the Slovak TIN or the U.S. TIN, as applicable, of any relevant person if such 

taxpayer identifying number is not in the records of the Reporting Financial Institution. In such 

a case, the Parties shall obtain and include in the exchanged information the date of birth of the 

relevant person, if the Reporting Financial Institution has such date of birth in its records. 

5. Subject to paragraphs 3 and 4 of this Article, the information described in Article 2 of this 

Agreement shall be exchanged within nine months after the end of the calendar year to which the 

information relates. 

6. The Competent Authorities of the Slovak Republic and the United States shall enter into 

an agreement or arrangement under the mutual agreement procedure provided for in Article 26of 

the Convention, which shall: 

a) establish the procedures for the automatic exchange obligations described in 

Article 2 of this Agreement; 

b) prescribe rules and procedures as may be necessary to implement Article 5 of this 

Agreement; and 

c) estabiish as necessary procedures for the exchange of the information reported 

under subparagraph 1(b) of Article4 of this Agreement. 

7. All information exchanged shall be subject to the confidentiality and other protections 

provided for in the Convention, including the provisions limiting the use of the information 

exchanged. 

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8. Following entry into force of this Agreement, each Competent Authority shall provide 

written notification to the other Competent Authority when it is satisfied that the jurisdiction of 

the other Competent Authority has in place (i) appropriate safeguards to ensure that the 

information received pursuant to this Agreement shall remain confidential and be used solely for 

tax purposes, and (ii) the infrastructure for an effective exchange relationship (including 

established processes for ensuring timely, accurate, and confidential information exchanges, 

effective and reliable communications, and demonstrated capabilities to promptly resolve 

questions and concerns about exchanges or requests for exchanges and to administer the 

provisions of Article 5 of this Agreement). The Competent Authorities shall endeavor in good 

faith to meet, prior to September 2015, to establish that each jurisdiction has such safeguards and 

infrastructure in place. 

9. The obligations ofthe Parties to obtain and exchange information under Article 2 ofthis 

Agreement shall take effect on the date of the later of the written notifications described in 

paragraph 8 of this Article. Notwithstanding the foregoing, if the Slovak Competent Authority is 

satisfied that the United States has the safeguards and infrastructure described in paragraph 8 of 

this Article in place, but additional time is necessary for the U.S. Competent Authority to 

establish that the Slovak Republic has such safeguards and infrastructure in place, the obligation 

of the Slovak Republic to obtain and exchange information under Article 2 of this Agreement 

shall take effect on the date of the written notification provided by the Slovak Competent 

Authority to the U.S. Competent Authority pursuant to paragraph 8 of this Article. 

10. This Agreement shall terminate 12 months following entry into force if Article 2 of this 

Agreement is not in effect for either Party pursuant to paragraph 9 of this Article by that date. 

Article 4 

Application of FATCA to Slovak Financial Institutions 

1. Treatment of Reporting Slovak Financial Institutions. Each Reporting Slovak 

Financial Institution shall be treated as complying with, and not subject to withholding under, 

section 1471 of the U.S. Internal Revenue Code if the Slovak Republic complies with its 

obligations under Articles 2 and 3 of this Agreement with respect to such Reporting Slovak 

Financial Institution, and the Reporting Slovak Financial Institution: 

a) identifies U.S. Reportable Accounts and reports annually to the Slovak Competent 

Authority the information required to be reported in subparagraph 2(a) of Article 

2 of this Agreement in the time and manner described in Article 3 of this 

Agreement; 

b) for each of2015 and 2016, reports annually to the Slovak Competent Authority 

the name of each Nonparticipating Financial Institution to which it has made 

payments and the aggregate amount of such payments; 

c) complies with the registration requirements applicable to Financial Institutions in 

Partner Jurisdictions; 

d) to the extent that a Reporting Slovak Financial Institution is (i) acting as a 

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qualified intermediary (for purposes of section 1441 ofthe U.S. Internal Revenue 

Code) that has elected to assume primary withholding responsibility under chapter 

3 of subtitle A of the U.S. Internal Revenue Code, (ii) a foreign partnership that 

has elected to act as a withholding foreign partnership (for purposes of both 

sections 1441 and 1471 of the U.S. Internal Revenue Code), or (iii) a foreign trust 

that has elected to act as a withholding foreign trust (for purposes of both sections 

1441 and 1471 ofthe U.S. Internal Revenue Code), withholds 30 percent of any 

U.S. Source Withholdable Payment to any Nonparticipating Financial Institution; 

and 

e) in the case of a Reporting Slovak Financial Institution that is not described in 

subparagraph 1 (d) of this Article and that makes a payment of, or acts as an 

intermediary with respect to, a U.S. Source Withholdable Payment to any 

Nonparticipating Financial Institution, the Reporting Slovak Financial Institution 

provides to any immediate payor of such U.S. Source Withholdable Payment the 

information required for withholding and reporting to occur with respect to such 

payment. 

Notwithstanding the foregoing, a Reporting Slovak Financial Institution with respect to which 

the conditions of this paragraph 1 are not satisfied shall not be subject to withholding under 

section 1471 of the U.S. Internal Revenue Code unless such Reporting Slovak Financial 

Institution is treated by the IRS as a Nonparticipating Financial Institution pursuant to 

subparagraph 2(b) of Article 5 of this Agreement. 

2. Suspension of Rules Relating to Recalcitrant Accounts. The United States shall not 

require a Reporting Slovak Financial Institution to withhold tax under section 1471 or 1472 of 

the U.S. Internal Revenue Code with respect to an account held by a recalcitrant account holder 

(as defined in section 1471(d)(6) ofthe U.S. Internal Revenue Code), or to close such account, if 

the U.S. Competent Authority receives the information set forth in subparagraph 2(a) of Article 2 

of this Agreement, subject to the provisions of Article 3 of this Agreement, with respect to such 

account. 

3. Specific Treatment of Slovak Retirement Plans. The United States shall treat as 

deemed-compliant FFis or exempt beneficial owners, as appropriate, for purposes of sections 

1471 and 1472 of the U.S. Internal Revenue Code, Slovak retirement plans described in Annex 

II. For this purpose, a Slovak retirement plan includes an Entity established or located in, and 

regulated by, the Slovak Republic, or a predetermined contractual or legal arrangement, operated 

to provide pension or retirement benefits or earn income for providing such benefits under the 

laws of the Slovak Republic and regulated with respect to contributions, distributions, reporting, 

sponsorship, and taxation. 

4. Identification and Treatment of Other Deemed-Compliant FFis and Exempt 

Beneficial Owners. The United States shall treat each Non-Reporting Slovak Financial 

Institution as a deemed-compliant FFI or as an exempt beneficial owner, as appropriate, for 

purposes of section 1471 ofthe U.S. Internal Revenue Code. 

13 
5. Special Rules Regarding Related Entities and Branches That Are Nonparticipating 

Financial Institutions. If a Slovak Financial Institution, that otherwise meets the requirements 

described in paragraph 1 of this Article or is described in paragraph 3 or 4 of this Article, has a 

Related Entity or branch that operates in a jurisdiction that prevents such Related Entity or 

branch from fulfilling the requirements of a participating FFI or deemed-compliant FFI for 

purposes of section 1471 of the U.S. Internal Revenue Code or has a Related Entity or branch 

that is treated as a Nonparticipating Financial Institution solely due to the expiration of the 

transitional rule for limited FFis and limited branches under relevant U.S. Treasury Regulations, 

such Slovak Financial Institution shall continue to be in compliance with the terms of this 

Agreement and shall continue to be treated as a deemed-compliant FFI or exempt beneficial 

owner, as appropriate, for purposes of section 1471 ofthe U.S. Internal Revenue Code, provided 

that: 

a) the Slovak Financial Institution treats each such Related Entity or branch as a 

separate Nonparticipating Financial Institution for purposes of all the reporting 

and withholding requirements of this Agreement and each such Related Entity or 

branch identifies itself to withholding agents as a Nonparticipating Financial 

Institution; 

b) each such Related Entity or branch identifies its U.S. accounts and reports the 

information with respect to those accounts as required under section 14 71 of the 

U.S. Internal Revenue Code to the extent permitted under the relevant laws 

pertaining to the Related Entity or branch; and 

c) such Related Entity or branch does not specifically solicit U.S. accounts held by 

persons that are not resident in the jurisdiction where such Related Entity or 

branch is located or accounts held by Nonparticipating Financial Institutions that 

are not established in the jurisdiction where such Related Entity or branch is 

located, and such Related Entity or branch is not used by the Slovak Financial . 

Institution or any other Related Entity to circumvent the obligations under this 

Agreement or under section 1471 of the U.S. Internal Revenue Code, as 

appropriate. 

6. Coordination of Timing. Notwithstanding paragraphs 3 and 5 of Article 3 of this 

Agreement: 

a) the Slovak Republic shall not be obligated to obtain and exchange information 

with respect to a calendar year that is prior to the calendar year with respect to 

which similar information is required to be reported to the IRS by participating 

FFis pursuant to relevant U.S. Treasury Regulations; 

b) the Slovak Republic shall not be obligated to begin exchanging information prior 

to the date by which participating FFis are required to report similar information 

to the IRS under relevant U.S. Treasury Regulations; 

c) the United States shall not be obligated to obtain and exchange information with 

respect to a calendar year that is prior to the first calendar year with respect to 

14 
which the Slovak Republic is required to obtain and exchange information; and 

d) the United States shall not be obligated to begin exchanging information prior to 

the date by which the Slovak Republic is required to begin exchanging 

information. 

7. Coordination of Definitions with U.S. Treasury Regulations. Notwithstanding Article 

1 of this Agreement and the definitions provided in the Annexes to this Agreement, in 

implementing this Agreement, the Slovak Republic may use, and may permit Slovak Financial 

Institutions to use, a definition in relevant U.S. Treasury Regulations in lieu of a corresponding 

definition in this Agreement, provided that such application would not frustrate the purposes of 

this Agreement. 

Article 5 

Collaboration on Compliance and Enforcement 

1. Minor and Administrative Errors. A Competent Authority shall notify the Competent 

Authority of the other Party when the first-mentioned Competent Authority has reason to believe 

· that administrative errors or other minor errors may have led to incorrect or incomplete 

information reporting or resulted in other infringements of this Agreement. The Competent 

Authority of such other Party shall apply its domestic law (including applicable penalties) to 

obtain corrected and/or complete information or to resolve other infringements of this 

Agreement. 

2. Significant Non-Compliance. 

a) A Competent Authority shall notify the Competent Authority of the other Party 

when the first-mentioned Competent Authority has determined that there is 

significant non-compliance with the obligations under this Agreement with 

respect to a Reporting Financial Institution in the other jurisdiction. The 

Competent Authority of such other Party shall apply its domestic law (including 

applicable penalties) to address the significant non-compliance described in the 

notice. 

b) If, in the case of a Reporting Slovak Financial Institution, such enforcement 

actions do not resolve the non-compliance within a period of 18 months after 

notification of significant non-compliance is first provided, the United States shall 

treat the Reporting Slovak Financial Institution as a Nonparticipating Financial 

Institution pursuant to this subparagraph 2(b ). 

3. Reliance on Third Party Service Providers. Each Party may allow Reporting Financial 

Institutions to use third party service providers to fulfill the obligations imposed on such 

Reporting Financial Institutions by a Party, as contemplated in this Agreement, but these 

obligations shall remain the responsibility of the Reporting Financial Institutions. 

4. Prevention of Avoidance. The Parties shall implement as necessary requirements to 

prevent Financial Institutions from adopting practices intended to circumvent the reporting 

15 
required under this Agreement. 

Article 6 

Mutual Commitment to Continue to Enhance the Effectiveness of Information Exchange 

and Transparency 

1. Reciprocity. The United States acknowledges the need to achieve equivalent levels of 

reciprocal automatic information exchange with the Slovak Republic. The United States is 

committed to further improve transparency and enhance the exchange relationship with the 

Slovak Republic by pursuing the adoption of regulations and advocating and supporting relevant 

legislation to achieve such equivalent levels of reciprocal automatic information exchange. 

2. Treatment of Passthru Payments and Gross Proceeds. The Parties are committed to 

work together, along with Partner Jurisdictions, to develop a practical and effective alternative 

approach to achieve the policy objectives of foreign passthru payment and gross proceeds 

withholding that minimizes burden. 

3. Development of Common Reporting and Exchange Model. The Parties are committed 

to working with Partner Jurisdictions, the Organisation for Economic Co-operation and 

Development, and the European Union, on adapting the terms of this Agreement and other 

agreements between the United States and Partner Jurisdictions to a common model for 

automatic exchange of information, including the development of reporting and due diligence 

standards for financial institutions. 

4. Documentation of Accounts Maintained as of June 30, 2014. With respect to 

Reportable Accounts maintained by a Reporting Financial Institution as of June 30, 2014: 

a) The United States commits to establish, by January 1, 2017, for reporting with 

respect to 2017 and subsequent years, rules requiring Reporting U.S. Financial 

Institutions to obtain and report the Slovak TIN of each Account Holder of a 

Slovak Reportable Account as required pursuant to subparagraph 2(b)(1) of 

Article 2 of this Agreement; and 

b) the Slovak Republic commits to establish, by January 1, 2017, for reporting with 

respect to 2017 and subsequent years, rules requiring Reporting Slovak Financial 

Institutions to obtain the U.S. TIN of each Specified U.S. Person as required 

pursuant to subparagraph 2(a)(l) of Article 2 of this Agreement. 

Article 7 

Consistency in the Application ofFATCA to Partner Jurisdictions 

1. The Slovak Republic shall be granted the benefit of any more favorable terms under 

Article 4 or Annex I of this Agreement relating to the application ofF A TCA to Slovak Financial 

Institutions afforded to another Partner Jurisdiction under a signed bilateral agreement pursuant 

to which the other Partner Jurisdiction commits to undertake the same obligations as the Slovak 

Republic described in Articles 2 and 3 of this Agreement, and subject to the same terms and 

conditions as described therein and in Articles 5 through 9 of this Agreement. 

16 
2. The United States shall notify the Slovak Republic of any such more favorable terms, and 

such more favorable terms shall apply automatically under this Agreement as if such terms were 

specified in this Agreement and effective as of the date of the signing of the agreement 

incorporating the more favorable terms, unless the Slovak Republic declines in writing the 

application thereof. 

Article 8 

Consultations and Amendments 

1. In case any difficulties in the implementation of this Agreement arise, either Party may 

request consultations to develop appropriate measures to ensure the fulfillment of this 

Agreement. 

2. This Agreement may be amended by written mutual agreement of the Parties. Unless 

otherwise agreed upon, such an amendment shall enter into force through the same procedures as 

set forth in paragraph 1 of Article 10 of this Agreement. 

Article 9 

Annexes 

The Annexes form an integral part of this Agreement. 

Article 10 

Term of Agreement 

1. This Agreement shall enter into force on the date ofthe Slovak Republic's written 

notification to the United States that the Slovak Republic has completed its necessary internal 

procedures for entry into force of this Agreement. 

2. Either Party may terminate this Agreement by giving notice of termination in writing to 

the other Party. Such termination shall become effective on the first day of the month following 

the expiration of a period of 12 months after the date of the notice of termination. 

3. The Parties shall, prior to December 31, 2016, consult in good faith to amend this 

Agreement as necessary to reflect progress on the commitments set forth in Article 6 of this 

Agreement. 

17 
In witness whereof, the undersigned, being duly authorized thereto, have signed this Agreement. 

Done aN~ duplicate, in the E:t!,glish and Slovak languages, both texts being equally 

authentic, this M day of w-• 20~ 

FOR THE UNITED STATES 

OF AMERICA: 

18 

FOR THE SLOVAK 

REPUBLIC: 

i 
Annex I 

Due Diligence Obligations for Identifying and Reporting on U.S. Reportable Accounts 

and on Payments to Certain Nonparticipating Financial Institutions 

I. General. 

A. The Slovak Republic shall require that Reporting Slovak Financial Institutions 

apply the due diligence procedures contained in this Annex I to identify U.S. Reportable 

Accounts and accounts held by Nonparticipating Financial Institutions. 

B. For purposes of the Agreement, 

1. All dollar amounts are in U.S. dollars and shall be read to include the 

equivalent in other currencies. 

2. Except as otherwise provided herein, the balance or value of an account 

shall be determined as of the last day of the calendar year or other appropriate 

reporting period. 

3. Where a balance or value threshold is to be determined as of June 30, 

2014 under this Annex I, the relevant balance or value shall be determined as of 

that day or the last day of the reporting period ending immediately before June 30, 

2014, and where a balance or value threshold is to be determined as of the last day 

of a calendar year under this Annex I, the relevant balance or value shall be 

determined as of the last day of the calendar year or other appropriate reporting 

period. 

4. Subject to subparagraph E(l) of section II of this Annex I, an account shall 

be treated as a U.S. Reportable Account beginning as of the date it is identified as 

such pursuant to the due diligence procedures in this Annex I. 

5. Unless otherwise provided, information with respect to a U.S. Reportable 

Account shall be reported annually in the calendar year following the year to 

which the information relates. 

C. As an alternative to the procedures described in each section of this Annex I, the 

Slovak Republic may permit Reporting Slovak Financial Institutions to rely on the 

procedures described in relevant U.S. Treasury Regulations to establish whether an 

account is a U.S. Reportable Account or an account held by a Nonparticipating Financial 

Institution. The Slovak Republic may permit Reporting Slovak Financial Institutions to 

make such election separately for each section of this Annex I either with respect to all 

relevant Financial Accounts or, separately, with respect to any clearly identified group of 

such accounts (such as by line of business or the location of where the account is 

maintained). 

1 
II. Preexisting Individual Accounts. The following rules and procedures apply for 

purposes of identifying U.S. Reportable Accounts among Preexisting Accounts held by 

individuals ("Preexisting Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the 

Reporting Slovak Financial Institution elects otherwise, either with respect to all 

Preexisting Individual Accounts or, separately, with respect to any clearly identified 

group of such accounts, where the implementing rules in the Slovak Republic provide for 

such an election, the following Preexisting Individual Accounts are not required to be 

reviewed, identified, or reported as U.S. Reportable Accounts: 

1. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account with a balance or value that does not exceed $50,000 as of June 30, 

2014. 

2. Subject to subparagraph E(2) of this section, a Preexisting Individual 

Account that is a Cash Value Insurance Contract or an Annuity Contract with a 

balance or value of $250,000 or less as of June 30, 2014. 

3. A Preexisting Individual Account that is a Cash Value Insurance Contract 

or an Annuity Contract, provided the law or regulations of the Slovak Republic or 

the United States effectively prevent the sale of such a Cash Value Insurance 

Contract or an Annuity Contract to U.S. residents (e.g., if the relevant Financial 

Institution does not have the required registration under U.S. law, and the law of 

the Slovak Republic requires reporting or withholding with respect to insurance 

products held by residents of the Slovak Republic). 

4. A Depository Account with a balance of $50,000 or less. 

B. Review Procedures for Preexisting Individual Accounts With a Balance or 

Value as of June 30, 2014, that Exceeds $50,000 ($250,000 for a Cash Value 

Insurance Contract or Annuity Contract), But Does Not Exceed $1,000,000 ("Lower 

Value Accounts"). 

1. Electronic Record Search. The Reporting Slovak Financial Institution 

must review electronically searchable data maintained by the Reporting Slovak 

Financial Institution for any of the following U.S. indicia: 

a) Identification of the Account Holder as a U.S. citizen or resident; 

b) Unambiguous indication of a U.S. place ofbirth; 

c) Current U.S. mailing or residence address (including a U.S. post 

office box); 

d) Current U.S. telephone number; 

2 
e) Standing instructions to transfer funds to an account maintained in 

the United States; 

f) Currently effective power of attorney or signatory authority 

granted to a person with a U.S. address; or 

g) An "in-care-of' or "hold mail" address that is the sole address the 

Reporting Slovak Financial Institution has on file for the Account Holder. 

In the case of a Preexisting Individual Account that is a Lower Value 

Account, an "in-care-of' address outside the United States or "hold mail" 

address shall not be treated as U.S. indicia. 

2. If none of the U.S. indicia listed in subparagraph B(l) of this section are 

discovered in the electronic search, then no further action is required until there is 

a change in circumstances that results in one or more U.S. indicia being 

associated with the account, or the account becomes a High Value Account 

described in paragraph D of this section. 

3. If any of the U.S. indicia listed in subparagraph B(l) of this section are 

discovered in the electronic search, or if there is a change in circumstances that 

results in one or more U.S. indicia being associated with the account, then the 

Reporting Slovak Financial Institution must treat the account as a U.S. Reportable 

Account unless it elects to apply subparagraph B(4) of this section and one of the 

exceptions in such subparagraph applies with respect to that account. 

4. Notwithstanding a finding of U.S. indicia under subparagraph B(l) of this 

section, a Reporting Slovak Financial Institution is not required to treat an 

account as a U.S. Reportable Account if: 

a) Where the Account Holder information unambiguously indicates a 

U.S. place of birth, the Reporting Slovak Financial Institution obtains, or 

has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); 

(2) A non-U.S. passport or other government-issued 

identification evidencing the Account Holder's citizenship or 

nationality in a country other than the United States; and 

(3) A copy of the Account Holder's Certificate of Loss of 

Nationality of the United States or a reasonable explanation of: 

(a) The reason the Account Holder does not have such 

a certificate despite relinquishing U.S. citizenship; or 

3 
(b) The reason the Account Holder did not obtain U.S. 

citizenship at birth. 

b) Where the Account Holder information contains a current U.S. 

mailing or residence address, or one or more U.S. telephone numbers 

that are the only telephone numbers associated with the account, the 

Reporting Slovak Financial Institution obtains, or has previously reviewed 

and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's nonU.S. status. 

c) Where the Account Holder information contains standing 

instructions to transfer funds to an account maintained in the United 

States, the Reporting Slovak Financial Institution obtains, or has 

previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); and 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's nonU.S. status. 

d) Where the Account Holder information contains a currently 

effective power of attorney or signatory authority granted to a person 

with a U.S. address, has an "in-care-of' address or "hold mail" address 

that is the sole address identified for the Account Holder, or has one or 

more U.S. telephone numbers (if a non-U.S. telephone number is also 

associated with the account), the Reporting Slovak Financial Institution 

obtains, or has previously reviewed and maintains a record of: 

(1) A self-certification that the Account Holder is neither a 

U.S. citizen nor a U.S. resident for tax purposes (which may be on 

an IRS Form W-8 or other similar agreed form); or 

(2) Documentary evidence, as defined in paragraph D of 

section VI of this Annex I, establishing the Account Holder's nonU.S. status. 

4 
C. Additional Procedures Applicable to Preexisting Individual Accounts That 

Are Lower Value Accounts. 

1. Review of Preexisting Individual Accounts that are Lower Value Accounts 

for U.S. indicia must be completed by June 30, 2016. 

2. If there is a change of circumstances with respect to a Preexisting 

Individual Account that is a Lower Value Account that results in one·or more U.S. 

indicia described in subparagraph B(1) of this section being associated with the 

account, then the Reporting Slovak Financial Institution must treat the account as 

a U.S. Reportable Account unless subparagraph B(4) of this section applies. 

3. Except for Depository Accounts described in subparagraph A(4) of this 

section, any Preexisting Individual Account that has been identified as a U.S. 

Reportable Account under this section shall be treated as a U.S. Reportable 

Account in all subsequent years, unless the Account Holder ceases to be a 

Specified U.S. Person. 

D. Enhanced Review Procedures for Preexisting Individual Accounts With a 

Balance or Value That Exceeds $1,000,000 as of June 30, 2014, or December 31 of 

2015 or Any Subsequent Year ("High Value Accounts"). 

1. Electronic Record Search. The Reporting Slovak Financial Institution 

must review electronically searchable data maintained by the Reporting Slovak 

Financial Institution for any of the U.S. indicia described in subparagraph B(l) of 

this section. 

2. Paper Record Search. If the Reporting Slovak Financial Institution's 

electronically searchable databases include fields for, and capture all of the 

information described in, subparagraph D(3) of this section, then no further paper 

record search is required. If the electronic databases do not capture all of this 

information, then with respect to a High Value Account, the Reporting Slovak 

Financial Institution must also review the current customer master file and, to the 

extent not contained in the current customer master file, the following documents 

associated with the account and obtained by the Reporting Slovak Financial · 

Institution within the last five years for any of the U.S. indicia described in 

subparagraph B(l) ofthis section: 

a) The most recent documentary evidence collected with respect to 

the account; 

b) The most recent account opening contract or documentation; 

c) The most recent documentation obtained by the Reporting Slovak 

Financial Institution pursuant to AML/K.YC Procedures or for other 

regulatory purposes; 

5 
d) Any power of attorney or signature authority forms currently in 

effect; and 

e) Any standing instructions to transfer funds currently in effect. 

3. Exception Where Databases Contain Sufficient Information. 

A Reporting Slovak Financial Institution is not required to perform the paper 

record search described in subparagraph D(2) of this section if the Reporting 

Slovak Financial Institution's electronically searchable information includes the 

following: 

a) The Account Holder's nationality or residence status; 

b) The Account Holder's residence address and mailing address 

currently on file with the Reporting Slovak Financial Institution; 

c) The Account Holder's telephone number(s) currently on file, if 

any, with the Reporting Slovak Financial Institution; 

d) Whether there are standing instructions to transfer funds in the 

account to another account (including an account at another branch of the 

Reporting Slovak Financial Institution or another Financial Institution); 

e) Whether there is a current "in-care-of' address or "hold mail" 

address for the Account Holder; and 

f) Whether there is any power of attorney or signatory authority for 

the account. 

4. Relationship Manager Inquiry for Actual Knowledge. In addition to 

the electronic and paper record searches described above, the Reporting Slovak 

Financial Institution must treat as a U.S. Reportable Account any High Value 

Account assigned to a relationship manager (including any Financial Accounts 

aggregated with such High Value Account) if the relationship manager has actual 

knowledge that the Account Holder is a Specified U.S. Person. 

5. Effect of Finding U.S. Indicia. 

a) If none of the U.S. indicia listed in subparagraph B(l) of this 

section are discovered in the enhanced review of High Value Accounts 

described above, and the account is not identified as held by a Specified 

U.S. Person in subparagraph D(4) of this section, then no further action is 

required until there is a change in circumstances that results in one or 

more U.S. indicia being associated with the account. 

b) If any ofthe U.S. indicia listed in subparagraph B(l) ofthis section 

are discovered in the enhanced review of High Value Accounts described 

above, or if there is a subsequent change in circumstances that results in 

6 
one or more U.S. indicia being associated with the account, then the 

Reporting Slovak Financial Institution must treat the account as a U.S. 

Reportable Account unless it elects to apply subparagraph B( 4) of this 

section and one of the exceptions in such subparagraph applies with 

respect to that account. 

c) Except for Depository Accounts described in subparagraph A( 4) of 

this section, any Preexisting Individual Account that has been identified as 

a U.S. Reportable Account under this section shall be treated as a U.S. 

Reportable Account in all subsequent years, unless the Account Holder 

ceases to be a Specified U.S. Person. 

E. Additional Procedures Applicable to High Value Accounts. 

1. If a Preexisting Individual Account is a High Value Account as of June- 30, 

2014, the Reporting Slovak Financial Institution must complete the enhanced 

review procedures described in paragraph D of this section with respect to such 

account by June 30, 2015. If based on this review such account is identified as a 

U.S. Reportable Account on or before December 31, 2014, the Reporting Slovak 

Financial Institution must report the required information about such account with 

respect to 2014 in the first report on the account and on an annual basis thereafter. 

In the case of an account identified as a U.S. Reportable Account after December 

31, 2014 and on or before June 30, 2015, the Reporting Slovak Financial 

Institution is not required to report information about such account with respect to 

2014, but must report information about the account on an annual basis thereafter. 

2. If a Preexisting Individual Account is not a High Value Account as of June 

30, 2014, but becomes a High Value Account as of the last day of 2015 or any 

subsequent calendar year, the Reporting Slovak Financial Institution must 

complete the enhanced review procedures described in paragraph D of this section 

with respect to such account within six months after the last day of the calendar 

year in which the account becomes a High Value Account. If based on this review 

such account is identified as a U.S. Reportable Account, the Reporting Slovak 

Financial Institution must report the required information about such account with 

respect to the year in which it is identified as a U.S. Reportable Account and 

subsequent years on an annual basis, unless the Account Holder ceases to be a 

Specified U.S. Person. 

3. Once a Reporting Slovak Financial Institution applies the enhanced review 

procedures described in paragraph D of this section to a High Value Account, the 

Reporting Slovak Financial Institution is not required to re-apply such procedures, 

other than the relationship manager inquiry described in subparagraph D(4) of this 

section, to the same High Value Account in any subsequent year. 

4. If there is a change of circumstances with respect to a High Value Account 

that results in one or more U.S. indicia described in subparagraph B(l) of this 

section being associated with the account, then the Reporting Slovak Financial 

7 
Institution must treat the account as a U.S. Reportable Account unless it elects to 

apply subparagraph B(4) of this section and one of the exceptions in such 

subparagraph applies with respect to that account. 

5. A Reporting Slovak Financial Institution must implement procedures to 

ensure that a relationship manager identifies any change in circumstances of an 

account. For example, if a relationship manager is notified that the Account 

Holder has a new mailing address in the United States, the Reporting Slovak 

Financial Institution is required to treat the new address as a change in 

circumstances and, if it elects to apply subparagraph B(4) of this section, IS 

required to obtain the appropriate documentation from the Account Holder. 

F. Preexisting Individual Accounts That Have Been Documented for Certain 

Other Purposes. A Reporting Slovak Financial Institution that has previously obtained 

documentation from an Account Holder to establish the Account Holder's status as 

neither a U.S. citizen nor a U.S. resident in order to meet its obligations under a qualified 

intermediary, withholding foreign partnership, or withholding foreign trust agreement 

with the IRS, or to fulfill its obligations under chapter 61 of Title 26 of the United States 

Code, is not required to perform the procedures described in subparagraph B( 1) of this 

section with respect to Lower Value Accounts or subparagraphs D(l) through D(3) of this 

section with respect to High Value Accounts. 

III. New Individual Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts among Financial Accounts held by individuals and opened 

on or after July 1, 2014 ("New Individual Accounts"). 

A. Accounts Not Required to Be Reviewed, Identified, or Reported. Unless the 

Reporting Slovak Financial Institution elects otherwise, either with respect to all New 

Individual Accounts or, separately, with respect to any clearly identified group of such 

accounts, where the implementing rules in the Slovak Republic provide for such an 

election, the following New Individual Accounts are not required to be reviewed, 

identified, or reported as U.S. Reportable Accounts: 

1. A Depository Account unless the account balance exceeds $50,000 at the 

end of any calendar year or other appropriate reporting period. 

2. A Cash Value Insurance Contract unless the Cash Value exceeds $50,000 

at the end of any calendar year or other appropriate reporting period. 

B. Other New Individual Accounts. With respect to New Individual Accounts not 

described in paragraph A of this section, upon account opening (or within 90 days after 

the end of the calendar year in which the account ceases to be described in paragraph A of 

this section), the Reporting Slovak Financial Institution must obtain a self-certification, 

which may be part of the account opening documentation, that allows the Reporting 

Slovak Financial Institution to determine whether the Account Holder is resident in the 

United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident 

in the United States for tax purposes, even if the Account Holder is also a tax resident of 

8 
another jurisdiction) and confirm the reasonableness of such self-certification based on 

the information obtained by the Reporting Slovak Financial Institution in connection with 

the opening of the account, including any documentation collected pursuant to 

AML/KYC Procedures. 

1. If the self-certification establishes that the Account Holder is resident in 

the United States for tax purposes, the Reporting Slovak Financial Institution 

must treat the account as a U.S. Reportable Account and obtain a self-certification 

that includes the Account Holder's U.S. TIN (which may be an IRS Form W-9 or 

other similar agreed form). 

2. If there is a change of circumstances with respect to a New Individual 

Account that causes the Reporting Slovak Financial Institution to know, or have 

reason to know, that the original self-certification is incorrect or unreliable, the 

Reporting Slovak Financial Institution cannot rely on the original selfcertification and must obtain a valid self-certification that establishes whether the 

Account Holder is a U.S. citizen or resident for U.S. tax purposes. If the 

Reporting Slovak Financial Institution is unable to obtain a valid selfcertification, the Reporting Slovak Financial Institution must treat the account as a 

U.S. Reportable Account. 

IV. Preexisting Entity Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Preexisting Accounts held by Entities ("Preexisting Entity Accounts"). 

A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Slovak Financial Institution elects otherwise, either with respect to 

all Preexisting Entity Accounts or, separately, with respect to any clearly identified group 

of such accounts, where the implementing rules in the Slovak Republic provide for such 

an election, a Preexisting Entity Account with an account balance or value that does not 

exceed $250,000 as of June 30, 2014, is not required to be reviewed, identified, or 

reported as a U.S. Reportable Account until the account balance or value exceeds 

$1,000,000. 

B. Entity Accounts Subject to Review. A Preexisting Entity Account that has an 

account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting 

Entity Account that does not exceed $250,000 as of June 30, 2014 but the account 

balance or value of which exceeds $1,000,000 as of the last day of 2015 or any 

subsequent calendar year, must be reviewed in accordance with the procedures set forth 

in paragraph D of this section. 

C. Entity Accounts With Respect to Which Reporting Is Required. With respect 

to Preexisting Entity Accounts described in paragraph B of this section, only accounts 

that are held by one or more Entities that are Specified U.S. Persons, or by Passive 

NFFEs with one or more Controlling Persons who are U.S. citizens or residents, shall be 

treated as U.S. Reportable Accounts. In addition, accounts held by Nonparticipating 

Financial Institutions shall be treated as accounts for which aggregate payments as 

9 
described in subparagraph 1 (b) of Article 4 of the Agreement are reported to the Slovak 

Competent Authority. 

D. Review Procedures for Identifying Entity Accounts With Respect to Which 

Reporting Is Required. For Preexisting Entity Accounts described in paragraph B of 

this section, the Reporting Slovak Financial Institution must apply the following review 

procedures to determine whether the account is held by one or more Specified U.S. 

Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens 

or residents, or by Nonparticipating Financial Institutions: 

1. Determine Whether the Entity Is a Specified U.S. Person. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/KYC Procedures) to determine whether the information indicates 

that the Account Holder is a U.S. Person. For this purpose, information 

indicating that the Account Holder is a U.S. Person 

includes a U.S. place of incorporation or organization, or a U.S. address. 

b) If the information indicates that the Account Holder is a U.S. 

Person, the Reporting Slovak Financial Institution must treat the account 

as a U.S. Reportable Account unless it obtains a self-certification from the 

Account Holder (which may be on an IRS Form W-8 or W-9, or a similar 

agreed form), or reasonably determines based on information in its 

possession or that is publicly available, that the Account Holder is not a 

Specified U.S. Person. 

2. Determine Whether a Non-U.S. Entity Is a Financial Institution. 

a) Review information maintained for regulatory or customer 

relationship purposes (including information collected pursuant to 

AML/KYC Procedures) to determine whether the information indicates 

that the Account Holder is a Financial Institution. 

b) If the information indicates that the Account Holder is a Financial 

Institution, or the Reporting Slovak Financial Institution verifies the 

Account Holder's Global Intermediary Identification Number on the 

published IRS FFI list, then the account is not a U.S. Reportable Account. 

3. Determine Whether a Financial Institution Is a Nonparticipating 

Financial Institution Payments to Which Are Subject to Aggregate Reporting 

Under Subparagraph l(b) of Article 4 of the Agreement. 

a) Subject to subparagraph D(3)(b) of this section, a Reporting 

Slovak Financial Institution may determine that the Account Holder is a 

Slovak Financial Institution or other Partner Jurisdiction Financial 

10 
Institution if the Reporting Slovak Financial Institution reasonably 

determines that the Account Holder has such status on the basis of the 

Account Holder's Global Intermediary Identification Number on the 

published IRS FFI list or other information that is publicly available or in 

the possession of the Reporting Slovak Financial Institution, as applicable. 

In such case, no further review, identification, or reporting is required with 

respect to the account. 

b) If the Account Holder is a Slovak Financial Institution or other 

Partner Jurisdiction Financial Institution treated by the IRS as a 

Nonparticipating Financial Institution, then the account is not a U.S. 

Reportable Account, but payments to the Account Holder must be reported 

as contemplated in subparagraph 1 (b) of Article 4 of the Agreement. 

c) If the Account Holder is not a Slovak Financial Institution or other 

Partner Jurisdiction Financial Institution, then the Reporting Slovak 

Financial Institution must treat the Account Holder as a Nonparticipating 

Financial Institution payments to which are reportable under subparagraph 

1 (b) of Article 4 of the Agreement, unless the Reporting Slovak Financial 

Institution: 

(1) Obtains a self-certification (which may be on an IRS Form 

W -8 or similar agreed form) from the Account Holder that it is a 

certified deemed-compliant FFI, or an exempt beneficial owner, as 

those terms are defined in relevant U.S. Treasury Regulations; or 

(2) In the case of a participating FFI or registered deemedcompliant FFI, verifies the Account Holder's Global Intermediary 

Identification Number on the published IRS FFI list. 

4. Determine Whether an Account Held by an NFFE Is a U.S. 

Reportable Account. With respect to an Account Holder of a Preexisting Entity 

Account that is not identified as either a U.S. Person or a Financial Institution, the 

Reporting Slovak Financial Institution must identify (i) whether the Account 

Holder has Controlling Persons, (ii) whether the Account Holder is a Passive 

NFFE, and (iii) whether any of the Controlling Persons of the Account Holder is a 

U.S. citizen or resident. In making these determinations the Reporting Slovak 

Financial Institution must follow the guidance in subparagraphs D(4)(a) through 

D(4)(d) of this section in the order most appropriate under the circumstances. 

a) For purposes of determining the Controlling Persons of an Account 

Holder, a Reporting Slovak Financial Institution may rely on information 

collected and maintained pursuant to AML/KYC Procedures. 

b) For purposes of determining whether the Account Holder is a 

Passive NFFE, the Reporting Slovak Financial Institution must obtain a 

self-certification (which may be on an IRS Form W-8 or W-9, or on a 

11 
similar agreed form) from the Account Holder to establish its status, unless 

it has information in its possession or that is publicly available, based on 

which it can reasonably determine that the Account Holder is an Active 

NFFE. 

c) For purposes of determining whether a Controlling Person of a 

Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting 

Slovak Financial Institution may rely on: 

(1) Information collected and maintained pursuant to 

AML/KYC Procedures in the case of a Preexisting Entity Account 

held by one or more NFFEs with an account balance or value that 

does not exceed $1 ,000,000; or 

(2) A self-certification (which may be on an IRS Form W-8 or 

W-9, or on a similar agreed form) from the Account Holder or such 

Controlling Person in the case of a Preexisting Entity Account held 

by one or more NFFEs with an account balance or value that 

exceeds $1,000,000. 

d) If any Controlling Person of a Passive NFFE is a U.S. citizen or 

resident, the account shall be treated as a U.S. Reportable Account. 

E. Timing of Review and Additional Procedures Applicable to Preexisting 

Entity Accounts. 

1. Review of Preexisting Entity Accounts with an account balance or value 

that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016. 

2. Review of Preexisting Entity Accounts with an account balance or value 

that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of 

December 31 of 2015 or any subsequent year, must be completed within six 

months after the last day of the calendar year in which the account balance or 

value exceeds $1,000,000. 

3. If there is a change of circumstances with respect to a Preexisting Entity 

Account that causes the Reporting Slovak Financial Institution to know, or have 

reason to know, that the self-certification or other documentation associated with 

an account is incorrect or unreliable, the Reporting Slovak Financial Institution 

must redetermine the status of the account in accordance with the procedures set 

forth in paragraph D of this section. 

V. New Entitv Accounts. The following rules and procedures apply for purposes of 

identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial 

Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 

("New Entity Accounts"). 

12 
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 

Unless the Reporting Slovak Financial Institution elects otherwise, either with respect to 

all New Entity Accounts or, separately, with respect to any clearly identified group of 

such accounts, where the implementing rules in the Slovak Republic provide for such 

election, a credit card account or a revolving credit facility treated as a New Entity 

Account is not required to be reviewed, identified, or reported, provided that the 

Reporting Slovak Financial Institution maintaining such account implements policies and 

procedures to prevent an account balance owed to the Account Holder that exceeds 

$50,000. 

B. Other New Entitv Accounts. With respect to New Entity Accounts not described 

in paragraph A of this section, the Reporting Slovak Financial Institution must determine 

whether the Account Holder is: (i) a Specified U.S. Person; (ii) a Slovak Financial 

Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a 

deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in 

relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE. 

1. Subject to subparagraph B(2) of this section, a Reporting Slovak Financial 

Institution may determine that the Account Holder is an Active NFFE, a Slovak 

Financial Institution, or other Partner Jurisdiction Financial Institution if the 

Reporting Slovak Financial Institution reasonably determines that the Account 

Holder has such status on the basis of the Account Holder's Global Intermediary 

Identification Number or other information that is publicly available or in the 

possession of the Reporting Slovak Financial Institution, as applicable. 

2. If the Account Holder is a Slovak Financial Institution or other Partner 

Jurisdiction Financial Institution treated by the IRS as a Nonparticipating 

Financial lnstitution, then the account is not a U.S. Reportable Account, but 

payments to the Account Holder must be reported as contemplated in 

subparagraph 1 (b) of Article 4 of the Agreement. 

3. In all other cases, a Reporting Slovak Financial Institution must obtain a 

self-certification from the Account Holder to establish the Account Holder's 

status. Based on the self-certification, the following rules apply: 

a) If the Account Holder is a Specified U.S. Person, the Reporting 

Slovak Financial Institution must treat the account as a U.S. Reportable 

Account. 

b) If the Account Holder is a Passive NFFE, the Reporting Slovak 

Financial Institution must identify the Controlling Persons as determined 

under AML/KYC Procedures, and must determine whether any such 

perso·n is a U.S. citizen or resident on the basis of a self-certification from 

the Account Holder or such person. If any such person is a U.S. citizen or 

resident, the Reporting Slovak Financial Institution must treat the account 

as a U.S. Reportable Account. 

13 
c) If the Account Holder is: (i) a U.S. Person that is not a Specified 

U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Slovak 

Financial Institution or other Partner Jurisdiction Financial Institution; (iii) 

a participating FFI, a deemed-compliant FFI, or an exempt beneficial 

owner, as those terms are defined in relevant U.S. Treasury Regulations; 

(iv) an Active NFFE; or (v) a Passive NFFE none of the Controlling 

Persons of which is a U.S. citizen or resident, then the account is not a 

U.S. Reportable Account, and no reporting is required with respect to the 

account. 

d) If the Account Holder is a Nonparticipating Financial Institution 

(including a Slovak Financial Institution or other Partner Jurisdiction 

Financial Institution treated by the IRS as a Nonparticipating Financial 

Institution), then the account is not a U.S. Reportable Account, but 

payments to the Account Holder must be reported as contemplated in 

subparagraph 1 (b) of Article 4 of the Agreement. 

VI. Special Rules and Definitions. The following additional rules and definitions apply in 

implementing the due diligence procedures described above: 

A. Reliance on Self-Certifications and Documentarv Evidence. A Reporting 

Slovak Financial Institution may not rely on a self-certification or documentary evidence 

if the Reporting Slovak Financial Institution knows or has reason to know that the selfcertification or documentary evidence is incorrect or unreliable. 

B. Definitions. The following definitions apply for purposes of this Annex I. 

1. AML/KYC Procedures. "AML/KYC Procedures" means the customer due 

diligence procedures of a Reporting Slovak Financial Institution pursuant to 

the anti-money laundering or similar requirements of the Slovak Republic to 

which such Reporting Slovak Financial Institution is subject. 

2. NFFE. An "NFFE" means any Non-U.S. Entity that is not an FFI as defined 

in relevant U.S. Treasury Regulations or is an Entity described in 

subparagraph B(4)G) of this section, and also includes any Non-U.S. Entity 

that is established in the Slovak Republic or another Partner Jurisdiction and 

that is not a Financial Institution. 

3. Passive NFFE. A "Passive NFFE" means any NFFE that is not (i) an Active. 

NFFE, or (ii) a withholding foreign partnership or withholding foreign trust 

pursuant to relevant U.S. Treasury Regulations. 

4. Active NFFE. An "Active NFFE" means any NFFE that meets any of the 

following criteria: 

a) Less than 50 percent of the NFFE's gross income for the preceding 

calendar year or other appropriate reporting period is passive income 

14 
-------~----

and less than 50 percent of the assets held by the NFFE during the 

preceding calendar year or other appropriate reporting period are 

assets that produce or are held for theproduction of passive income; 

b) The stock of the NFFE is regularly traded on an established securities 

market or the NFFE is a Related Entity of an Entity the stock of which 

is regularly traded on an established securities market; 

c) The NFFE is organized in a U.S. Territory and all of the owners of the 

payee are bona fide residents of that U.S. Territory; 

d) The NFFE is a government (other than the U.S. government), a 

political subdivision of such government (which, for the avoidance of 

doubt, includes a state, province, county, or municipality), or a public 

body performing a function of such government or a political 

subdivision thereof, a government of a U.S. Territory, an international 

organization, a non-U.S. central bank of issue, or an Entity wholly 

owned by one or more of the foregoing; 

e) Substantially all of the activities of the NFFE consist of holding (in 

whole or in part) the outstanding stock of, or providing financing and 

services to, one or more subsidiaries that engage in trades or 

businesses other than the business of a Financial Institution, except 

that an entity shall not qualify for NFFE status if the entity functions 

(or holds itself out) as an investment fund, such as a private equity 

fund, venture capital fund, leveraged buyout fund, or any investment 

vehicle whose purpose is to acquire or fund companies and then hold 

interests in those companies as capital assets for investment purposes; 

f) The NFFE is not yet operating a business and has no prior operating 

history, but is investing capital into assets with the intent to operate a 

business other than that of a Financial Institution, provided that the 

NFFE shall not qualify for this exception after the date that is 24 

months after the date of the initial organization of the NFFE; 

g) The NFFE was not a Financial Institution in the past five years, and is 

in the process of liquidating its assets or is reorganizing with the intent 

to continue or recommence operations in a business other than that of a 

Financial Institution; 

h) The NFFE primarily engages in financing and hedging transactions 

with, or for, Related Entities that are not Financial Institutions, and 

does not provide financing or hedging services to any Entity that is not 

a Related Entity, provided that the group of any such Related Entities 

is primarily engaged in a business other than that of a Financial 

Institution; 

15 
i) The NFFE is an "excepted NFFE" as described in relevant U.S. Treasury 

Regulations; or 

j) The NFFE meets all of the following requirements: 

1. It is established and operated in its jurisdiction of residence 

exclusively for religious, charitable, scientific, artistic, cultural, 

athletic, or educational purposes; or it is established and operated 

in its jurisdiction of residence and it is a professional 

organization, business league, chamber of commerce, labor 

organization, agricultural or horticultural organization, civic 

league or an organization operated exclusively for the promotion 

of social welfare; 

11. It is exempt from income tax in its jurisdiction of residence; 

111. It has no shareholders or members who have a proprietary or 

beneficial interest in its income or assets; 

tv. The applicable laws of the NFFE's jurisdiction of residence or 

the NFFE's formation documents do not permit any income or 

assets of the NFFE to be distributed to, or applied for the benefit 

of, a private person or non-charitable Entity other than pursuant 

to the conduct of the NFFE's charitable activities, or as payment 

of reasonable compensation for services rendered, or as payment 

representing the fair market value of property which the NFFE 

has purchased; and 

v. The applicable laws of the NFFE's jurisdiction of residence or 

the NFFE's formation documents require that, upon the NFFE's 

liquidation or dissolution, all of its assets be distributed to a 

governmental entity or other non-profit organization, or escheat 

to the government of the NFFE' s jurisdiction of residence or any 

political subdivision thereof. 

5. Preexisting Account. A "Preexisting Account" means a Financial Account 

maintained by a Reporting Financial Institution as of June 30, 2014. 

C. Account Balance Aggregation and Currency Translation Rules. 

1. Aggregation of Individual Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an individual, a 

Reporting Slovak Financial Institution is required to aggregate all Financial 

Accounts maintained by the Reporting Slovak Financial Institution, or by a 

Related Entity, but only to the extent that the Reporting Slovak Financial 

Institution's computerized systems link the Financial Accounts by reference to a 

data element such as client number or taxpayer identification number, and allow 

account balances or values to be aggregated. Each holder of a jointly held 

16 
Financial Account shall be attributed the entire balance or value of the jointly held 

Financial Account for purposes of applying the aggregation requirements 

described in this paragraph 1. 

2. Ae:e:ree:ation of Entitv Accounts. For purposes of determining the 

aggregate balance or value of Financial Accounts held by an Entity, a Reporting 

Slovak Financial Institution is required to take into account all Financial Accounts 

that are maintained by the Reporting Slovak Financial Institution, or by a Related 

Entity, but only to the extent that the Reporting Slovak Financial Institution's 

computerized systems link the Financial Accounts by reference to a data element 

such as client number or taxpayer identification number, and allow account 

balances or values to be aggregated. 

3. Special Aggregation Rule Applicable to Relationship Managers. For 

purposes of determining the aggregate balance or value of Financial Accounts 

held by a person to determine whether a Financial Account is a High Value 

Account, a Reporting Slovak Financial Institution is also required, in the case of 

any Financial Accounts that a relationship manager knows, or has reason to know, 

are directly or indirectly owned, controlled, or established (other than in a 

fiduciary capacity) by the same person, to aggregate all such accounts. 

4. Currency Translation Rule. For purposes of determining the balance or 

value of Financial Accounts denominated in a currency other than the U.S. dollar, 

a Reporting Slovak Financial Institution must convert the U.S. dollar threshold 

amounts described in this Annex I into such currency using a published spot rate 

determined as of the last day of the calendar year preceding the year in which the 

Reporting Slovak Financial Institution is determining the balance or value. 

D. Documentary Evidence. For purposes of this Annex I, acceptable documentary 

evidence includes any of the following: 

1. A certificate of residence issued by an authorized government body (for 

example, a government or agency thereof, or a municipality) of the jurisdiction in 

which the payee claims to be a resident. 

2. With respect to an individual, any valid identification issued by an 

authorized government body (for example, a government or agency thereof, or a 

municipality), that includes the individual's name and is typically used for 

identification purposes. 

3. With respect to an Entity, any official documentation issued by an 

authorized government body (for example, a government or agency thereof, or a 

municipality) that includes the name of the Entity and either the address of its 

principal office in the jurisdiction (or U.S. Territory) in which it claims to be a 

resident or the jurisdiction (or U.S. Territory) in which the Entity was 

incorporated or organized. 

17 
4. With respect to a Financial Account maintained in a jurisdiction with antimoney laundering rules that have been approved by the IRS in connection with a 

QI agreement (as described in relevant U.S. Treasury Regulations), any of the 

documents, other than a Form W-8 or W-9, referenced in the jurisdiction's 

attachment to the QI agreement for identifying individuals or Entities. 

5. Any financial statement, third-party credit report, bankruptcy filing, or 

U.S. Securities and Exchange Commission report. 

E. Alternative Procedures for Financial Accounts Held by Individual 

Beneficiaries of a Cash Value Insurance Contract. A Reporting Slovak Financial 

Institution may presume that an individual beneficiary (other than the owner) of a Cash 

Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and 

may treat such Financial Account as other than a U.S. Reportable Account unless the 

Reporting Slovak Financial Institution has actual knowledge, or reason to know, that the 

beneficiary is a Specified U.S. Person. A Reporting Slovak Financial Institution has 

reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. 

Person if the information collected by the Reporting Slovak Financial Institution and 

associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(l) 

of section II of this Annex I. If a Reporting Slovak Financial Institution has actual 

knowledge, or reason to know, that the beneficiary is a Specified U.S. Person, the 

Reporting Slovak Financial Institution must follow the procedures in subparagraph B(3) 

of section II of this Annex I. 

F. Reliance on Third Parties. Regardless of whether an election is made under 

paragraph C of section I of this Annex I, the Slovak Republic may permit Reporting 

Slovak Financial Institutions to rely on due diligence procedures performed by third 

parties, to the extent provided in relevant U.S. Treasury Regulations. 

G. Alternative Procedures for New Accounts Opened Prior to Entry Into Force of this 

Agreement. 

1. Applicability. If Slovak Republic has provided a written notice to the United 

States prior to entry into force of this Agreement that, as of July 1, 2014, Slovak Republic 

lacked the legal authority to require Reporting Slovak Republic Financial Institutions 

either: (i) to require Account Holders of New Individual Accounts to provide the selfcertification specified in section III of this Annex I, or (ii) to perform all the due diligence 

procedures related to New Entity Accounts specified in section V ofthisAnnex I, then 

Reporting Slovak Republic Financial Institutions may apply the alternative procedures 

described in subparagraph G(2) of this section, as applicable, to such New Accounts, in 

lieu of the procedures otherwise required under this Annex I. The alternative procedures 

described in subparagraph G(2) of this section shall be available only for those New 

Individual Accounts or New Entity Accounts, as applicable, opened prior to the earlier of: 

(i) the date Slovak Republic has the ability to compel Reporting Slovak Republic 

Financial Institutions to comply with the due diligence procedures described in section III 

or section V of this Annex I, as applicable, which date Slovak Republic shall inform the 

United States of in writing by the date of entry into force of this Agreement, or (ii) the 

18 
date of entry into force of this Agreement. If the alternative procedures for New Entity 

Accounts opened on or after July 1, 2014, and before January 1, 2015, described in 

paragraph H of this section are applied with respect to all New Entity Accounts or a 

clearly identified group of such accounts, the alternative procedures described in this 

paragraph G may not be applied with respect to such New Entity Accounts. For all other 

New Accounts, Reporting Slovak Republic Financial Institutions must apply the due 

diligence procedures described in section III or section V of this Annex I, as applicable, 

to determine if the account is a U.S. Reportable Account or an account held by a 

Nonparticipating Financial Institution. 

2. Alternative Procedures. 

a) Within one year after the date of entry into force of this Agreement, 

Reporting Slovak Republic Financial Institutions must: (i) with respect to a New 

Individual Account described in subparagraph G(l) of this section, request the 

self-certification specified in section III of this Annex I and confirm the 

reasonableness of such self-certification consistent with the procedures described 

in section III of this Annex I, and (ii) with respect to a New Entity Account 

described in subparagraph G(l) ofthis section, perform the due diligence 

procedures specified in section V of this Annex I and request information as 

necessary to document the account, including any self-certification, required by 

section V of this Annex I. 

b) Slovak Republic must report on any New Account that is identified 

pursuant to subparagraph G(2)(a) of this section as a U.S. Reportable Account or 

as an account held by a Nonparticipating Financial Institution, as applicable, by 

the date that is the later of: (i) September 30 next following the date that the 

account is identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable, or (ii) 90 days after the 

account is identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information required to 

be reported with respect to such a New Account is any information that would 

have been reportable under this Agreement if the New Account had been 

identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable, as of the date the account 

was opened. 

c) By the date that is one year after the date of entry into force of this 

Agreement, Reporting Slovak Republic Financial Institutions must close any New 

Account described in subparagraph G(l) of this section for which it was unable to 

collect the required self-certification or other documentation pursuant to the 

procedures described in subparagraph G(2)(a) of this section. In addition, by the 

date that is one year after the date of entry into force of this Agreement, Reporting 

Slovak Republic Financial Institutions must: (i) with respect to such closed 

accounts that prior to such closure were New Individual Accounts (without regard 

to whether such accounts were High Value Accounts), perform the due diligence 

procedures specified in paragraph D of section II of this Annex I, or (ii) with 

19 
respect to such closed accounts that prior to such closure were New Entity 

Accounts, perform the due diligence procedures specified in section IV of this 

Annex I. 

d) Slovak Republic must report on any closed account that is identified 

pursuant to subparagraph G(2)(c) of this section as a U.S. Reportable Account or 

as an account held by a Nonparticipating Financial Institution, as applicable, by 

the date that is the later of: (i) September 30 next following the date that the 

account is identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable, or (ii) 90 days after the 

account is identified as a U.S. Reportable Account or as an account held by a 

Nonparticipating Financial Institution, as applicable. The information required to 

be reported for such a closed account is any information that would have been 

reportable under this Agreement if the account had been identified as a U.S. 

Reportable Account or as an account held by a Nonparticipating Financial 

Institution, as applicable, as of the date the account was opened. 

H. Alternative Procedures for New Entity Accounts Opened on or after July 1, 2014, 

and before January 1, 2015. 

For New Entity Accounts opened on or after July 1, 2014, and before January 1, 2015, 

either with respect to all New Entity Accounts or, separately, with respect to any clearly 

identified group of such accounts, Slovak Republic may permit Reporting Slovak 

Republic Financial Institutions to treat such accounts as Preexisting Entity Accounts and 

apply the due diligence procedures related to Preexisting Entity Accounts specified in 

section IV of this Annex I in lieu of the due diligence procedures specified in section V 

ofthis Annex I. In this case, the due diligence procedures of section IV ofthis Annex I 

must be applied without regard to the account balance or value threshold specified in 

paragraph A of section IV of this Annex I. 

20 
Annex II 

The following Entities are treated as exempt beneficial owners or deemed-compliant FFis, as the 

case may be, and the following accounts are excluded from the definition of Financial Accounts. 

This Annex II may be modified by a mutual written decision entered into between the Competent 

Authorities of the United States and the Slovak Republic: (1) to include additional Entities and 

accounts that present a low risk of being used by U.S. Persons to evade U.S. tax and that have 

similar characteristics to the Entities and accounts described in this Annex II as of the date of 

signature of the Agreement; or (2) to remove Entities and accounts that, due to changes in 

circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax. 

Any such addition or removal shall be effective on the date of signature of the mutual decision, 

unless otherwise provided therein. 

I. Exempt Beneficial Owners other than Funds. The following Entities are treated as NonReporting Slovak Financial Institutions and as exempt beneficial owners for purposes of 

sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with respect to a 

payment that is derived from an obligation held in connection with a commercial financial 

activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or 

Depository Institution. 

A. Governmental Entitv. The government of the Slovak Republic, any political 

subdivision of the Slovak Republic (which, for the avoidance of doubt, includes a state, 

province, county, or municipality), or any wholly owned agency or instrumentality of 

the Slovak Republic or any one or more of the foregoing (each, a "Slovak 

Governmental Entity"). This category is comprised of the integral parts, controlled 

entities, and political subdivisions of the Slovak Republic. 

1. An integral part of the Slovak Republic means any person, organization, agency, 

bureau, fund, instrumentality, or other body, however designated, that constitutes a 

governing authority of the Slovak Republic. The net earnings of the governing 

authority must be credited to its own account or to other accounts of the Slovak 

Republic, with no portion inuring to the benefit of any private person. An integral 

part does not include any individual who is a sovereign, official, or administrator 

acting in a private or personal capacity. 

2. A controlled entity means an Entity that is separate in form from the Slovak Republic 

or that otherwise constitutes a separate juridical entity, provided that: 

a) The Entity is wholly owned and controlled by one or more Slovak Governmental 

Entities directly or through one or more controlled entities; 

b) The Entity's net earnings are credited to its own account or to the accounts of one 

or more Slovak Governmental Entities, with no portion of its income inuring to 

the benefit of any private person; and 

1 
c) The Entity's assets vest in one or more Slovak Governmental Entities upon 

dissolution. 

3. Income does not inure to the benefit of private persons if such persons are the 

intended beneficiaries of a governmental program, and the program activities are 

performed for the general public with respect to the common welfare or relate to the 

administration of some phase of government. Notwithstanding the foregoing, 

however, income is considered to inure to the benefit of private persons ifthe income 

is derived from the use of a governmental entity to conduct a commercial business, 

such as a commercial banking business, that provides financial services to private 

persons. 

B. International Organization. Any international organization or wholly owned agency 

or instrumentality thereof. This category includes any intergovernmental organization 

(including a supranational organization) (1) that is comprised primarily of non-U.S. 

governments; (2) that has in effect a headquarters agreement with the Slovak Republic; 

and (3) the income ofwhich does not inure to the benefit of private persons. 

C. Central Bank. An institution that is by law or government sanction the principal 

authority, other than the government of the Slovak Republic itself, issuing instruments 

intended to circulate as currency. Such an institution may include an instrumentality 

that is separate from the government of the Slovak Republic, whether or not owned in 

whole or in part by the Slovak Republic. 

II. Funds that Qualify as Exempt Beneficial Owners. The following Entities are treated as 

Non-Reporting Slovak Financial Institutions and as exempt beneficial owners for purposes of 

sections 1471 and 1472 ofthe U.S. Internal Revenue Code. 

A. Treaty-Qualified Retirement Fund. A fund established in the Slovak Republic, 

provided that the fund is entitled to benefits under the Convention that it derives from 

sources within the United States (or would be entitled to such benefits if it derived any 

such income) as a resident of the Slovak Republic that satisfies any applicable 

limitation on benefits requirement, and is operated principally to administer or provide 

pension or retirement benefits. 

B. Broad Participation Retirement Fund. A fund established in the Slovak Republic to 

provide retirement, disability, or death benefits, or any combination thereof, to 

beneficiaries that are current or former employees (or persons designated by such 

employees) of one or more employers in consideration for services rendered, provided 

that the fund: 

1. Does not have a single beneficiary with a right to more than five percent of the fund's 

assets; 

2. Is subject to government regulation and provides annual information reporting about 

its beneficiaries to the relevant tax authorities in the Slovak Republic; and 

2 

benefits to beneficiaries or participants that are current or former employees of the 

exempt beneficial owner (or persons designated by such employees), or that are not 

current or former employees, if the benefits provided to such beneficiaries or 

participants are in consideration of personal services performed for the exempt 

beneficial owner. 

E. Investment Entity Wholly Owned by Exempt Beneficial Owners. An Entity that is 

a Slovak Financial Institution solely because it is an Investment Entity, provided that 

each direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and 

each direct holder of a debt interest in such Entity is either a Depository Institution 

(with respect to a loan made to such Entity) or an exempt beneficial owner. 

III. Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFis. 

The following Financial Institutions are Non-Reporting Slovak Financial Institutions that are 

treated as deemed-compliant FFis for purposes of section 1471 of the U.S. Internal Revenue 

Code. 

A. Financial Institution with a Local Client Base. A Financial Institution satisfying the 

following requirements: 

1. The Financial Institution must be licensed and regulated as a financial institution 

under the laws of the Slovak Republic; 

2. The Financial Institution must have no fixed place of business outside of the Slovak 

Republic. For this purpose, a fixed place of business does not include a location that 

is not advertised to the public and from which the Financial Institution performs 

solely administrative support functions; 

3. The Financial Institution must not solicit customers or Account Holders outside the 

Slovak Republic. For this purpose, a Financial Institution shall not be considered to 

have solicited customers or Account Holders outside the Slovak Republic merely 

because the Financial Institution (a) operates a website, provided that the website 

does not specifically indicate that the Financial Institution provides Financial 

Accounts or serVices to nonresidents, and does not otherwise target or solicit U.S. 

customers or Account Holders, or (b) advertises in print media or on a radio or 

television station that is distributed or aired primarily within the Slovak Republic but 

is also incidentally distributed or aired in other countries, provided that the 

advertisement does not specifically indicate that the Financial Institution provides 

Financial Accounts or services to nonresidents, and does not otherwise target or 

solicit U.S. customers or Account Holders; 

4. The Financial Institution must be required under the laws of the Slovak Republic to 

identify resident Account Holders for purposes of either information reporting or 

withholding of tax with respect to Financial Accounts held by residents or for 

purposes of satisfying the Slovak Republic's AML due diligence requirements; 

4 
5. At least 98 percent of the Financial Accounts by value maintained by the Financial 

Institution must be held by residents (including residents that are Entities) of the 

Slovak Republic or a Member State of the European Union. This test is intended to be 

an annual test. The Slovak Republic may specify, in implementing this requirement, 

a fixed date of the year for purposes of testing whether this requirement is met, as 

long as that date is used consistently from year to year, and may also provide a 

special rule for entities having no prior history (i.e., start-up entities). This also 

applies for purposes of determining the balance sheet date for the local bank and 

financial institutions with only low-value accounts described below; 

6. Beginning on or before July 1, 2014, the Financial Institution must have policies and 

procedures, consistent with those set forth in Annex I, to prevent the Financial 

Institution from providing a Financial Account to any Nonparticipating Financial 

Institution and to monitor whether the Financial Institution opens or maintains a 

Financial Account for any Specified U.S. Person who is not a resident of the Slovak 

Republic (including a U.S. Person that was a resident of the Slovak Republic when 

the Financial Account was opened but subsequently ceases to be a resident of the 

Slovak Republic) or any Passive NFFE with Controlling Persons who are U.S. 

residents or U.S. citizens who are not residents of the Slovak Republic; 

7. Such policies and procedures must provide that if any Financial Account held by a 

Specified U.S. Person who is not a resident ofthe Slovak Republic or by a Passive 

NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not 

residents of the Slovak Republic is identified, the Financial Institution must report 

such Financial Account as would be required if the Financial Institution were a 

Reporting Slovak Financial Institution (including by following the registration 

requirements applicable to Reporting Slovak Financial Institutions) or close such 

Financial Account; 

8. With respect to a Preexisting Account held by an individual who is not a resident of 

the Slovak Republic or by an Entity, the Financial Institution must review those 

Preexisting Accounts in accordance with the procedures set forth in Annex I 

applicable to Preexisting Accounts to identify any U.S. Reportable Account or 

Financial Account held by a Nonparticipating Financial Institution, and must report 

such Financial Account as would be required if the Financial Institution were a 

Reporting Slovak Financial Institution (including by following the registration 

requirements applicable to Reporting Slovak Financial Institutions) or close such 

Financial Account; 

9. Each Related Entity of the Financial Institution that is a Financial Institution must be 

incorporated or organized in the Slovak Republic and, with the exception of any 

Related Entity that is a retirement fund described in paragraphs A through D of 

section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 

10. The Financial Institution must not have policies or practices that discriminate against 

opening or maintaining Financial Accounts for individuals who are Specified U.S. 

Persons and residents of the Slovak Republic. 

5 
B. Local Bank. A Financial Institution satisfying the following requirements: 

1. The Financial Institution operates solely as (and is licensed and regulated under the 

laws of the Slovak Republic as) (a) a bank or (b) a credit union or similar cooperative 

credit organization that is operated without profit; 

2. The Financial Institution's business consists primarily of receiving deposits from and 

making loans to, with respect to a bank, unrelated retail customers and, with respect 

to a credit union or similar cooperative credit organization, members, provided that 

no member has a greater than five percent interest in such credit union or cooperative 

credit organization; 

3. The Financial Institution satisfies the requirements set forth in subparagraphs A(2) 

and A(3) of this section, provided that, in addition to the limitations on the website 

described in subparagraph A(3) of this section, the website does not permit the 

opening of a Financial Account; 

4. The Financial Institution does not have more than $175 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken together, 

do not have more than $500 million in total assets on their consolidated or combined 

balance sheets; and 

5. Any Related Entity must be incorporated or organized in the Slovak Republic, and 

any Related Entity that is a Financial Institution, with the exception of any Related 

Entity that is a retirement fund described in paragraphs A through D of section II of 

this Annex II or a Financial Institution with only low-value accounts described in 

paragraph C of this section, must satisfy the requirements set forth in this paragraph 

B. 

C. Financial Institution with Only Low-Value Accounts. A Slovak Financial 

Institution satisfying the following requirements: 

1. The Financial Institution is not an Investment Entity; 

2. No Financial Account maintained by the Financial Institution or any Related Entity 

has a balance or value in excess of $50,000, applying the rules set forth in Annex I 

for account aggregation and currency translation; and 

3. The Financial Institution does not have more than $50 million in assets on its 

balance sheet, and the Financial Institution and any Related Entities, taken together, 

do not have more than $50 million in total assets on their consolidated or combined 

balance sheets. 

6 
D. Qualified Credit Card Issuer. A Slovak Financial Institution satisfying the following 

requirements: 

1. The Financial Institution is a Financial Institution solely because it is an issuer of 

credit cards that accepts deposits only when a customer makes a payment in excess of 

a balance due with respect to the card and the overpayment is not immediately 

returned to the customer; and 

2. Beginning on or before July 1, 2014, the Financial Institution implements policies and 

procedures to either prevent a customer deposit in excess of $50,000, or to ensure that 

any customer deposit in excess of $50,000, in each case applying the rules set forth in 

Annex I for account aggregation and currency translation, is refunded to the 

customer within 60 days. For this purpose, a customer deposit does not refer to credit 

balances to the extent of disputed charges but does include credit balances resulting 

from merchandise returns. 

IV. Investment Entities that Qualify as Deemed-Compliant FFis and Other Special Rules. 

The Financial Institutions described in paragraphs A through E of this section are NonReporting Slovak Financial Institutions that are treated as deemed-compliant FFis for 

purposes of section 1471 ofthe U.S. Internal Revenue Code. In addition, paragraph F ofthis 

section provides special rules applicable to an Investment Entity. 

A. Trustee-Documented Trust. A trust established under the laws of the Slovak 

Republic to the extent that the trustee of the trust is a Reporting U.S. Financial 

Institution, Reporting Model 1 FFI, or Participating FFI and reports all information 

required to be reported pursuant to the Agreement with respect to all U.S. Reportable 

Accounts of the trust. 

B. Sponsored Investment Entity and Controlled Foreign Corporation. A Financial 

Institution described in subparagraph B(1) or B(2) of this section having a sponsoring 

entity that complies·with the requirements of subparagraph B(3) ofthis section. 

1. A Financial Institution is a sponsored investment entity if (a) it is an Investment 

Entity established in the Slovak Republic that is not a qualified intermediary, 

withholding foreign partnership, or withholding foreign trust pursuant to relevant 

U.S. Treasury Regulations; and (b) an Entity has agreed with the I:inancial Institution 

to act as a sponsoring entity for the Financial Institution. 

2. A Financial Institution is a sponsored controlled foreign corporation if (a) the 

Financial Institution is a controlled foreign corporation organized under the laws of 

the Slovak Republic that is not a qualified intermediary, withholding foreign 

partnership, or withholding foreign trust pursuant to relevant U.S. Treasury 

Regulations; (b) the Financial Institution is wholly owned, directly or indirectly, by a 

Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the 

Financial Institution to act, as a sponsoring entity for the Financial Institution; and (c) 

the Financial Institution shares a common electronic account system with the 

sponsoring entity that enables the sponsoring entityto identify all Account Holders 

7 
and payees of the Financial Institution and to access all account and customer 

information maintained by the Financial Institution including, but not limited to, 

customer identification information, customer documentation, account balance, and 

all payments made to the Account Holder or payee. A "controlled foreign 

corporation" means any foreign corporation if more than 50 percent of the total 

combined voting power of all classes of stock of such corporation entitled to vote, or 

the total value of the stock of such corporation, is owned, or is considered as owned, 

by "United States shareholders" on any day during the taxable year of such foreign 

corporation. The term a "United States shareholder" means, with respect to any 

foreign corporation, a United States person who owns, or is considered as owning, 10 

percent or more of the total combined voting power of all classes of stock entitled to 

vote of such foreign corporation. 

3. The sponsoring entity complies with the following requirements: 

a) The sponsoring entity is authorized to act on behalf of the Financial Institution 

(such as a fund manager, trustee, corporate director, or managing partner) to 

fulfill applicable registration requirements; 

b) The sponsoring entity has registered as a sponsoring entity pursuant to applicable 

registration requirements; 

c) If the sponsoring entity identifies any U.S. Reportable Accounts with respect to 

the Financial Institution, the sponsoring entity registers the Financial Institution 

pursuant to applicable registration requirements on or before the later of 

December 31, 2015 and the date that is 90 days after such a U.S. Reportable 

Account is first identified; 

d) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Slovak 

Financial Institution; 

e) The sponsoring entity identifies the Financial Institution and includes the 

identifying number of the Financial Institution (obtained by following applicable 

registration requirements) in all reporting completed on the Financial Institution's 

behalf; and 

f) The sponsoring entity has not had its status as a sponsor revoked. 

C. Sponsored, Closely Held Investment Vehicle. A Slovak Financial Institution 

satisfying the following requirements: 

1. The Financial Institution is a Financial Institution solely because it is an Investment 

Entity and is not a qualified intermediary, withholding foreign partnership, or 

withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 

8 
2. The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 1 

FFI, or Participating FFI, is authorized to act on behalf of the Financial Institution 

(such as a professional manager, trustee, or managing partner), and agrees to perform, 

on behalf of the Financial Institution, all due diligence, withholding, reporting, and 

other requirements that the Financial Institution would have been required to perform 

if it were a Reporting Slovak Financial Institution; 

3. The Financial Institution does not hold itself out as an investment vehicle for 

unrelated parties; 

4. Twenty or fewer individuals own all of the debt interests and Equity Interests in the 

Financial Institution (disregarding debt interests owned by Participating FFis and 

deemed-compliant FFis and Equity Interests owned by an Entity if that Entity owns 

100 percent of the Equity Interests in the Financial Institution and is itself a sponsored 

Financial Institution described in this paragraph C); and 

5. The sponsoring entity complies with the following requirements: 

a) The sponsoring entity has registered as a sponsoring entity pursuant to applicable 

registration requirements; 

b) The sponsoring entity agrees to perform, on behalf of the Financial Institution, all 

due diligence, withholding, reporting, and other requirements that the Financial 

Institution would have been required to perform if it were a Reporting Slovak 

Financial Institution and retains documentation collected with respect to the 

Financial Institution for a period of six years; 

c) The sponsoring entity identifies the Financial Institution in all reporting 

completed on the Financial Institution's behalf; and 

d) The sponsoring entity has not had its status as a sponsor revoked. 

D. Investment Advisors and Investment Managers. An Investment Entity established 

in the Slovak Republic that is a Financial Institution solely because it (1) renders 

investment advice to, and acts on behalf of, or (2) manages portfolios for, and acts on 

behalf of, a customer for the purposes of investing, managing, or administering funds 

deposited in the name of the customer with a Financial Institution other than a 

Nonparticipating Financial Institution. 

E. Collective Investment Vehicle. An Inve~tment Entity established in the Slovak 

Republic that is regulated as a collective investment vehicle, provided that all of the 

interests in the collective investment vehicle (including debt interests in excess of 

$50,000) are held by or through one or more exempt beneficial owners, Active NFFEs 

described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not 

Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial 

Institutions. 

9 
F. Special Rules. The following rules apply to an Investment Entity: 

1. With respect to interests in an Investment Entity that is a collective investment 

vehicle described in paragraph E of this section, the reporting obligations of any 

Investment Entity (other than a Financial Institution through which interests in the 

collective investment vehicle are held) shall be deemed fulfilled. 

2. With respect to interests in: 

a) An Investment Entity established in a Partner Jurisdiction that is regulated as a 

collective investment vehicle, all of the interests in which (including debt interests 

in excess of $50,000) are held by or through one or more exempt beneficial 

owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, 

U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are 

not Nonparticipating Financial Institutions; or 

b) An Investment Entity that is a qualified collective investment vehicle under 

relevant U.S. Treasury Regulations; 

the reporting obligations of any Investment Entity that is a Slovak Financial 

Institution (other than a Financial Institution through which interests in the collective 

investment vehicle are held) shall be deemed fulfilled. 

3. With respect to interests in an Investment Entity established in the Slovak Republic 

that is not described in paragraph E or subparagraph F(2) of this section, consistent 

with paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other 

Investment Entities with respect to such interests shall be deemed fulfilled if the 

information required to be reported by the first-mentioned Investment Entity pursuant 

to the Agreement with respect to such interests is reported by such Investment Entity 

or another person. 

V. Accounts Excluded from Financial Accounts. The following accounts are excluded from 

the definition of Financial Accounts and therefore are not treated as U.S. Reportable 

Accounts. 

A. Certain Savings Accounts. 

1. An account established and maintained in the Slovak Republic that satisfies any of the 

following: 

a) The account is an Old-age Pension Savings Account that satisfies the requirements 

under the law of the Slovak Republic on Old-age Pension Savings; or 

b) The account is a Supplementary Pension Saving Account that satisfies the 

requirements under the law of the Slovak Republic on Supplementary Pension 

Savings and the following requirements: 

10 
i) Total contributions per calendar year are limited to €50,000 or less, and 

ii) The account holder (participant) has his or her permanent residence in the 

Slovak Republic or in a Member State of a European Union. 

2. Non-Retirement Savings Accounts. An account maintained in the Slovak Republic 

(other than an insurance or Annuity Contract) that satisfies the following 

requirements under the laws of the Slovak Republic. 

a) The account is subject to regulation as a savings vehicle for purposes other than 

for retirement; 

b) The account is tax-favored (i.e., contributions to the account that would otherwise 

be subject to tax under the laws of the Slovak Republic are deductible or excluded 

from the gross income of the account holder or taxed at a reduced rate, or taxation 

of investment income from the account is deferred or taxed at a reduced rate); 

c) Withdrawals are conditioned on meeting specific criteria related to the purpose of 

the savings account (for example, the provision of educational or medical 

benefits), or penalties apply to withdrawals made before such criteria are met; and 

d) Annual contributions are limited to $50,000 or less, applying the rules set forth in 

Annex I for account aggregation and currency translation. 

B. Certain Term Life Insurance Contracts. A life insurance contract maintained in the 

Slovak Republic with a coverage period that will end before the insured individual 

attains age 90, provided that the contract satisfies the following requirements: 

1. Periodic premiums, which do not decrease over time, are payable at least annually 

during the period the contract is in existence or until the insured attains age 90, 

whichever is shorter; 

2. The contract has no contract value that any person can access (by withdrawal, loan, or 

otherwise) without terminating the contract; 

3. The amount (other than a death benefit) payable upon cancellation or termination of 

the contract cannot exceed the aggregate premiums paid for the contract, less the sum 

of mortality, morbidity, and expense charges (whether or not actually imposed) for 

the period or periods of the contract's existence and any amounts paid prior to the 

cancellation or termination of the contract; and 

4. The contract is not held by a transferee for value. 

C. Account Held By an Estate. An account maintained in the Slovak Republic that is 

held solely by an estate if the documentation for such account includes a copy of the 

deceased's will or death certificate. 

11 
D. Escrow Accounts. An account maintained in the Slovak Republic established in 

connection with any of the following: 

1. A court order or judgment. 

2. A sale, exchange, or lease of real or personal property, provided that the account 

satisfies the following requirements: 

a) The account is funded solely with a down payment, earnest money, deposit in an 

amount appropriate to secure an obligation directly related to the transaction, or a 

similar payment, or is funded with a financial asset that is deposited in the 

account in connection with the sale, exchange, or lease of the property; 

b) The account is established and used solely to secure the obligation ofthe 

purchaser to pay the purchase price for the property, the seller to pay any 

contingent liability, or the lessor or lessee to pay for any damages relating to the 

leased property as agreed under the lease; 

c) The assets of the account, including the income earned thereon, will be paid or 

otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee 

(including to satisfy such person's obligation) when the property is sold, 

exchanged, or surrendered, or the lease terminates; 

d) The account is not a margin or similar account established in connection with a 

sale or exchange of a financial asset; and 

e) The account is not associated with a credit card account. 

3. An obligation of a Financial Institution servicing a loan secured by real property to 

set aside a portion of a payment solely to facilitate the payment of taxes or insurance 

related to the real property at a later time. 

4. An obligation of a Financial Institution solely to facilitate the payment of taxes at a 

later time. 

E. Partner Jurisdiction Accounts. An account maintained in the Slovak Republic and 

excluded from the definition of Financial Account under an agreement between the 

United States and another Partner Jurisdiction to facilitate the implementation of 

FATCA, provided that such account is subject to the same requirements and oversight 

under the laws of such other Partner Jurisdiction as if such account were established in 

that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution 

in that Partner Jurisdiction. 

F. Home savings. An account maintained in the Slovak Republic on which saved funds 

or the funds provided by the Slovak Republic based on local law can only be used for 

the building purposes, namely the financing of housing needs and the needs related to 

housing in the territory of the Slovak Republic, provided that such account has not had 

12 
a contribution in excess of €50,000 in any calendar year. These accounts can be 

provided only by a licensed building societies. 

VI. Definitions. The following additional definitions apply to the descriptions above: 

A. Reporting Model 1 FFI. The term Reporting Model 1 FFI means a Financial 

Institution with respect to which a non-U.S. government or agency thereof agrees to 

obtain and exchange information pursuant to a Model 1 intergovernmental agreement, 

other than a Financial Institution treated as a Nonparticipating Financial Institution 

under the Model 1 intergovernmental agreement. For purposes of this definition, the 

term Model 1 intergovernmental agreement means an arrangement between the United 

States or the Treasury Department and a non-U.S. government or one or more agencies 

thereof to implement FA TCA through reporting by Financial Institutions to such nonU.S. government or agency thereof, followed by automatic exchange of such reported 

information with the IRS. 

B. Participating FFI. The term Participating FFI means a Financial Institution that has 

agreed to comply with the requirements of an FFI Agreement, including a Financial 

Institution described in a Model 2 IGA that has agreed to comply with the requirements 

of an FFI Agreement. The term Participating FFI also includes a qualified 

intermediary branch of a Reporting U.S. Financial Institution, unless such branch is a 

Reporting Model 1 FFI. For purposes of this definition, the term FFI Agreement 

means an agreement that sets forth the requirements for a Financial Institution to be 

treated as complying with the requirements of section 1471(b) ofthe U.S. Internal 

Revenue Code. In addition, for purposes ofthis definition, the term Model2 IGA 

means an arrangement between the United States or the Treasury Department and a 

non-U.S. government or one or more agencies thereof to facilitate the implementation 

ofF A TCA through reporting by Financial Institutions directly to the IRS in accordance 

with the requirements of an FFI Agreement, supplemented by the exchange of 

information between such non-U.S. government or agency thereof and the IRS. 

13 
Dohoda medzi Spojenymi statmi americky-mi a Slovenskou republikou na zlepsenie 

dodriiavania medzinarodnych predpisov v oblasti dania na implementaciu zakona FATCA 

Ked':le Spojene staty americke a Slovenska republika Gednotlivo oznacovane ako ,zmluvna 

strana" a spolocne ako ,zmluvne strany") si :lelaju uzavriet' dohodu na zlepsenie dodrZiavania 

medziruirodnych predpisov v oblasti dani prostrednictvom vzajomnej spoluprace v daiiov}'ch 

zAle:Zitostiach s pou:Zitim efektivnej infr8Struktfuy na automatickU vymenu informacii; 

ked':le clanok 27 Zmluvy medzi Spojenyroi statmi americkyroi a Slovenskou republikou 

o zamedzeni dvojakeho zdanenia a zabraneni daiiovym Unikom v odbore dani z prijmov a 

z majetku, podpfsana v Bratislave diia 8. okt6bra 1993 (d'alej len ,,Zmluva") umoznuje vymenu 

informacii na daiiove ueely; 

ked':le Spojene staty americke uzAkonili pravne predpisy vseobecne zname ako zakon o 

dodrZiavanf dailov}'ch predpisov v suvislosti so zahranicntrni uctami, tzv. Foreign Account Tax 

Compliance Act (d'alej len ,,zakona FATCA"), ktocy pre fmancne inStirucie zavadza 

oznamovaciu povinnost' cykajucu sa urcicych uetov; 

ked':le Slovenska republika podporuje hlavny ueel zakona F ATCA, ktocym je zlep8enie 

dodrZiavania dailov}'ch predpisov; 

ked':le zakon FATCA obsahuje niekol'ko problematiclcych oblasti vratane skutocnosti, :le 

financne inStirucie Slovenskej republiky nemusia byt' schopne dodrZiavat' ureite ustanovenia 

zAkona FATCA z dovodu vnutrostatnych legislatfvnych prekazok; 

ked'ze Spojene staty americke zbieraju informacie t}'kajuce sa urcicych uctov drZanych 

rezidentmi Slovenskej republiky vedenych financnYmi inStiruciami v Spojenych statoch 

americk}'ch a su pripravene poskytnut' tieto informacie Slovenskej republike vymenou za 

poskytnutie ekvivalentnych informacii pod podmienkou, ze budu zavedene prislusne 

bezpeenostne opatrenia a infraStruktUra na ucinnu vyroenu informacii; 

ked'ze zmluvne strany su odhodlane na dlhodobu spolupracu s ciefom dosiahnut' spolocne 

standardy pre financne instirucie v oblasti oznamovania a postupov hlbkoveho preverovania; 

ked':le Spojene staty americke uznavaju potrebu koordinovat' oznamovacie povinnosti podfa 

zakona FATCA s ostatnYmi daiiovymi oznamovacimi povinnost'ami platnyroi v Spojenych 

statoch americkych pre slovenske financne inStitUcie, aby sa predislo duplicitnemu 

oznamovaniu; 

ked'ze medzivladny pristup k implementacii zakona FATCA moze vyriesit' legislativne prekazky 

a zmiemit' zat'a:lenie slovenslcych financnych institUcii; 

ked'ze zmluvne strany si zelaju uzavriet' dohodu na zlepsenie dodrZiavania medzinarodnych 

predpisov v oblasti dani a zabezpecenie implementacie zilkona FATCA na zilklade 

1 
vnutrostatneho oznamovania a obojstrannej automatickej vymeny informacii na zaklade Zmluvy 

a pod podmienkou zachovania dovemosti a d'alsej ochrany uvedenej v Zmluve, a to vratane 

ustanoveni, ktore obmedzuju pouZitie informacii vymienanych na zaklade Zmluvy; 

zmluvne strany sa dohodli na nasledovnom: 

Clanokl 

Vymedzenie pojmov 

1. Na ueely tejto dohody a vse&ych jej priloh (d'alej len ako ,Dohoda") maju nasledujuce 

vjrazy vyznam, ktocy je uvedeny nizsie 

a) Vyraz ,Spojene staty" oznacuje Spojene staty americke vratane ich jednotlivjch 

federamych statov a ked' sa pouZfva v zemepisnom zmysle, oznaeuje iizemie 

Spojenych Stcitov, vratane vnutrozemskYch vod, vzdusneho priestoru, ich 

lizemnych mori a vse&ych morskych oblasti mimo 1lzemnych morl, v ktocych 

mofu Spojene staty uplatnovat' zvrchovane prava alebo jurisdikciu v sUlade 

s medzinarodnjrn pravnym poriadkom; tento pojem ale nezahfiia zamorske 

1lzemia Spojenych Stcitov. Odkaz na ,,Stat" Spojenych statov zahfiia aj District of 

Columbia. 

b) Vjraz ,,zamorske 1izemie Spojenych statov americk.Ych" Qznacuje Americkii 

Samou, Spoloeenstvo ostrovov Seveme Mariany, Guam, Portoricke spolocenstvo 

alebo Americke Panenske ostrovy. 

c) Vjraz ,,IRS" oznacuje Urad pre danovii spravu Spojenych statov (Internal 

Revenue Service). 

d) Vyraz ,Slovensk8 republika" oznacuje Slovenskii republiku, a ak je pouZitj v 

zemepisnom zmysle, oznacuje jej Uzemie, na ktorom Slovenska republika 

vykonava svoje suverenne pra:va a jurisdikciu v sUlade s pravidlami 

medzinarodneho prava 

e) Vjraz ,jnrisdikcia partnerskeho statu" oznacuje jurisdikciu, ktora rna platnu 

dohodu so Spojenjmi statmi o podpore implementacie zakona FATCA. Zoznam 

vse&ych jurisdikcii partnerskych Statov zverejni IRS. 

f) Vjraz ,prislnsny organ" oznacuje" 

(1) vo vzt'ahu k Spojenjrn statom ministra financii alebo jeho 

povereneho zastupcu, 

(2) vo vzt'ahu k Slovenskej republike, ministerstvo financii alebo jeho 

splnomocneneho zastupcu. 

2 
g) V'9raz ,financna institucia" oznacuje inStitUciu spravy a uschovy financnych 

aktiv, spnivcovsk.U spolocnosf, vkladow institllciu, investicnu spolocnosf alebo 

specifikovanu poisfovaciu spolocnosf. 

h) Vyraz ,instirucia spravy a uschovy financnych aktfv" oznacuje subjekt, ktoreho 

podstatnu cast' podnikatefskej cinnosti tvorl drZba financnych ak.tiv na ucet inych 

osob. Financne aktiva, ktore ma subjekt v drZbe na ueet inych osob, predstavuju 

podstatnu Cast' jeho podnikatefskej cinnosti, ak hruby prijem z drZby fmancnych 

aktiv a suvisiacich financnych sl11Zieb sa rovna alebo je vacsi ako 20 % hrubeho 

prljmu tohto subjektu za kratSie z nasledujucich obdobi 

(i) obdobie troch rokov, ktore konci 31. decembrom (alebo poslednY'm diiom 

oznamovacieho obdobia, ktore nie je kalendamym rokom) roka, ktocy predcluidza 

roku, v ktorom sa vyska tohto prljmu urcuje, alebo 

(ii) obdobie, poeas ktoreho tento subjekt existoval. 

i) VY-caz ,vkladova institUcia" oznacuje subjekt, ktocy prijima vklady v ramci 

bemeho podnikania v oblasti bankovnictva alebo obdobneho odvetvia. 

j) VY'raz ,investicny subjekt'' oznacuje subjekt, ktocy v ramci podnikatel'skej 

cinnosti (alebo ktocy je spravovany subjektom, ktocy v ramci podnikatefskej 

cinnosti) vykonava jednu alebo niekol'ko z ni.ZSie uvedenych cinnosti alebo 

operacii pre zakazm"ka alebo v jeho mene: 

(1) obchodovanie s nastrojmi penameho trhu (seky, zmenky, vkladove listy, 

derivaty, atd'.), obchodovanie s devizami, obchodovanie s devizovymi, 

mokovymi alebo indexovymi nastrojmi; obchodovanie s prevoditefnYmi 

cennY'mi papiermi; alebo obchodovanie s futures na komodity; 

(2) individuaJ.nu alebo kolektivnu spravu investicneho portf6lia; alebo 

(3) iny sp()sob investovania, spravy alebo riadenia fondov alebo penamych 

prostriedkov v mene inych osob. 

Toto pismeno j) sa vyklada sposobom, ktocy je v sUlade s definicion ,finanenej 

inStimcie" uvedenou v odporucaniach Financneho akcneho vyboru (Financial 

Action Task Force, FATF). 

k) VY'raz ,specifikovana poist'ovacia spolocnost'" oznacuJe subjekt, ktocy je 

poisfovacou spolocnosfou (alebo materskou holdingovou spolocnosfou 

poist'ovacej spolocnosti), ktocy vystavuje poistne zmluvy s odkupnou hodnotou 

alebo anuitne zmluvy, alebo je povinny vyplacaf platby na zaklade takjchto 

zmluv. 

1) Vyraz ,slovenska financna institUcia" oznacuje 

3 
(i) akUkol'vek financnu in5tiruciu, ktora je rezidentorn Slovenskej republiky, avsak 

s rynimkou pobocky takejto financnej inStitUcie so sidlorn rnirno Slovenskej 

republiky, a 

(ii) akUkol'vek pobocku fmancnej instirucie, ktoni nie je rezidentorn Slovenskej 

republiky, ak rna tato pobocka sidlo v Slovenskej republike. 

rn) VYr:az ,financna institUcia v jurisdikcii partnerskeho statu" oznacuje 

(i) akUkol'vek financnu in8tiruciu zriadenu v jurisdikcii partnerskeho statu, avsak 

s rynimkou akejkofvek pobocky tejto finanenej inStirucie so sidlorn rnirno 

jurisdikcie partnerskeho Statu, a 

(ii) akUkofvek pobocku financnej inStirucie, ktora nie je zriadena v jurisdikcii 

partnerskeho statu, ak rna tato pobocka sidlo v jurisdikcii partnerskeho statu. 

n) VYr:az ,oznamujuca fmancna institiicia" v zavislosti od kontextu oznaeuje 

slovenskU oznamujucu fmancnu il1Stiruciu alebo oznamujucu financnu institUciu 

Spojenych statov. 

o) VYr:az ,slovenska oznamuJuca financna imtitUcia" oznaeuje akUkol'vek 

slovenskU financnu instiruciu, ktora nie je neoznamujucou slovenskou financnou 

inStiruciou. 

p) VYr:az "oznamujuca fmancna institiicia Spojenych statov" oznacuje 

(i) akUkol'vek financnu instiruciu, ktora je rezidentorn Spojenych statov, avSak 

s rynimkou akejkofvek poboCky tejto financnej inStitUcie so sfdlorn mimo 

Spoj enych statov, a 

(ii) akUkofvek pobocku financnej inStitUcie, ktora nie je rezidentorn v Spojenych 

Statoch, ak rna tato pobocka sfdlo v Spojenych statoch, ak prlslusna fmancna 

il1StitUcia alebo pobocka kontroluje, prijima alebo spravuje prljrny, v suvislosti 

s ktocymi je v:Ymena informacii povinna podfa clanku 2 ods. 2 pisrn. b) tejto 

do body. 

q) VYr:az ,slovenska neoznamuJuca financna inStitiicia" oznacuJe akUkol'vek 

slovenskU financnu inStiruciu alebo iny subjekt, ktocy je rezidentorn Slovenskej 

republiky, ktocy je v pn1ohe IT oznaceny ako slovenska neoznamujuca fmancmi 

il1Stirucia, alebo sa inyro spesoborn kvalifikuje ako zahranicna financna inStirucia 

dodrZiavajuca po:Ziadavky zakona FATCA alebo oslobodeny skutocny vlastnik 

prljrnu podl'a prlslu8nych nariadenf a predpisov Ministerstva financii Spojenych 

statov platnych v den podpisu tejto dohody. 

r) VYr:az ,neziicastnemi f'mancna institiicia" oznacuje nerueastnenu zahranicnu 

financnu instiruciu podfa definfcie v prlslusnych nariadeniach Ministerstva 

financii Spojenych statov, avSak nezahfiia inu slovenskU financnu instiruciu alebo 

inu financnu instiruciu v jurisdikcii partnerskeho statu ako financnu institUciu, 

ktora sa povaZl!je za ne:zUcastnenu financnu in8titUciu podl'a clanku 5 ods. 2 pism. 

4 
b) tejto dohody alebo prislu8neho ustanovenia dohody medzi Spojenjmi st

jurisdikciou partnerskeho statu. 

s) V)'raz ,imancny ucet" oznacuje ncet vedeny financnou instiruciou a zahfiia

(1) v pripade subjektu, ktocy je financnou inStiruciou rylucne preto, l

investicnjm subjektom, akykofvek majetkory alebo dlhovy pod

vjnimkou podielov heme obchodovanych na zriadenom trhu s ce

papiermi) vo financnej instirucii; 

(2) v pripade financnej inStirucie neuvedenej v odseku 1 pism. s) bode 

clcinku akykol'vek majetkory alebo dlhory podiel vo financnej inStir

yYnimkou podielov heme obchodovanych na zriadenom trhu s ce

papiermi), ak 

(i) hodnota dlhoveho alebo majetkoveho podielu sa priamo 

nepriamo urcuje na z3klade aktiv, ktore vedn k vzniku platieb zo 

v Spojenych Statoch podliehajncim zrazkovej dani, a 

(ii) prislusna trieda podielov bola vytvorena s ciel'om vyhn

oznamovacej povinnosti podl'a tejto dohody; a 

(3) aktlkofvek poistnn zmluvu s odkupnou hodnotou alebo akUkofvek a

zmluvu vystavenu alebo vedenn financnou in8tiruciou 

neinvesticnej, neprevoditefnej okamZite splatnej doZivotnej renty, k

vydciva fyzickej osobe a spenazuje davku starobneho alebo inval

dochodku poskytovann z nctu, ktocy nespada pod definiciu finan

uctu v prilohe II. 

Bez ohfadu na vyssie uvedene vYraz ,financny neet" nezahfiia neet, 

nespada pod definiciu financneho nctu v prilohe ll. Na neely tejto d

majetkove podiely (ncasti) sn ,pravidelne obchodovane", ak existuje vjzn

objem priebemeho obchodovania s majetkoyYmi podielmi (neast'am

,,zriadeny trh s cennjmi papiermi" znamerni trh, ktory je oficia.Ine uznany 

dohfadom organu statu, v ktorom sa tento trh nachadza. a ktocy rna vjzn

rocnn hodnotu podielov obchodovanych na trhu. Na neely ods. 1 pf

majetkory podiel (neast') vo financnej inStirucii nie je ,pravidelne obchod

a bude sa s nim zaobchadzat' ako s fmancnjrn nctom, ak vlastnik ta

majetkoveho podielu (ncasti) (iny ako financna in8tirucia konajnc

sprostredkovatef) je vedeny v nctovnictve takejto financnej inS

PredcMdzajnca veta sa neuplatni na majetkove podie1y (nCasti), ktore b

PrvY krcit zapisane v uctovnictve takejto financnej in8tirucie pred 1. julom 

a v pripade majetkorych podielov (nCasti) po prvj krat zapisanych v nctov

takejto financnej instirucie k 1. jUlu 2014 alebo po tomto datume sa nevy:

aby financna instirucia uplatnila predchadzajncu vetu pred 1. januarom 2016

5 
t) VYraz. ,vkladovj ucet" zahfiia alcykol'vek obchodny, be:Zny, sponac1, 

terminovany alebo zalo:Zny ucet, alebo ucet, ktocy je dolozeny vkladorym listom, 

zaio:ZnY'm listom, investicnY'm certifikatom, dlhovY'm certifikatom alebo inY'm 

podobnY'm nastrojom vedenY'm financnou instiruciou v ramci be:Zneho podnikania 

v oblasti bankovnictva alebo obdobneho odvetvia. Vkladovy ueet zaroveii zahfiia 

aj financnu sumu v drZbe poist'ovne na zaklade zarucenej investicnej zmluvy 

alebo obdobnej dohody 0 vyplateni alebo pripisani moku z tejto sumy. 

u) VYraz. ,,spravcovskf ucef' oznacuje ueet (okrem poistnej zmluvy alebo anuitnej 

zmluvy) vedeny v prospech inej osoby, na ktorom sa nachadza alcykol'vek 

financny nastroj alebo zmluva ureena na obchodovanie (vratane, nie vsak 

rylucne, podielu alebo akcii v obchodnej spolocnosti, zmenky, dlhopisu, obligacie 

alebo ineho dokazu o pohfadavkach, menovej alebo komoditnej transakcie, swapu 

kreditneho zlyhania (CDS), swapu zalozeneho na nefinancnom indexe, zmluvy 

s nomina.Inou istinou, poistnej zmluvy alebo anuitnej zmluvy, a akejkofvek opcie 

alebo ineho derivatoveho nastroja). 

v) V:Yraz ,majetkovj podiel" v prlpade obchodnej spolocnosti (partnership), ktora 

je financnou inStitUciou, oznacuje bud' podiel na imani, alebo na zisku 

spolocnosti. V prlpade zvereneckeho fondu (trustu), ktocy je financnou 

inStiruciou, sa pod majetkorym podielom rozumie podiel v drZbe ktorejkofvek 

osoby, ktora sa povafuje za zriad'ovatefa alebo opravnenu osobu celeho 

zvereneckeho fondu (trustu) alebo jeho casti, alebo za inu fyzickU osobu 

vykonavajucu najvyssiu fakticku kontrolou nad zvereneckY'm fondom (trustom). 

Ureena americka osoba sa povafuje za opravnenu osobu zahranicneho 

zvereneckeho fondu (trustu), 8k tato ureena americka osoba rna narok, priamo 

alebo nepriamo (naprlklad prostrednictvom nominovanej osoby), na povinne 

vyplatenie zisku alebo ktorej moZe byt', priamo alebo nepriamo, dobrovofne 

vyplateny zisk zo zvereneckeho fondu (trustu). 

w) V:Yraz ,poistna zmluva" ozna.Cuj~ zmluvu (okrem anuitnej zmluvy), ktorou sajej 

vystavovatel' zav~je vyplatit' ureiru financnu sumu, ak dojde k vzniku ureenej 

poistn.ej udalosti vratane Umrtia, choroby, nehody, zodpovednosti za skodu alebo 

skody na majetku. 

x) V:Yraz ,anuitna zmluva" oznacuje zmluvu, ktorou sa jej vystavovatel' zaviizuje 

vyplacat' platby poeas ureiteho casoveho obdobia definovaneho, vcelku alebo 

sCasti, na zaklade predpokladanej diZky Zivota jednej alebo viacecych fyzicqch 

osob. Tento vYraz zaroven zahfiia zmluvu, ktora sa povafuje za anuitnu zmluvu 

v swade so zakonmi, pravnymi predpismi alebo praxou uplatiiovanou 

v jurisdikcii, v ktorej bola tato zmluva vystavena, a ktorou sa jej vystavovatel' 

zavazuje vyplacat' platby poeas obdobia niekol'kych rokov. 

y) V:Yraz ,poistmi zmluva s odkupnou bodnotou" oznacuje poistnu zmluvu (okrem 

zaist'ovacej zmluvy uzavretej medzi dvomi poist'ovacimi spolocnost'ami), ktorej 

odkupna hodnotaje vyssia ako 50 000 USD. 

6 
z) VYraz. ,odkupmi hodnota" oznacuje, podfa toho, ktora suma je vyssia. bud' (i) 

sumu, na ktoru je drZiter poistenia opravneny pri odsrupenf alebo ukoncenf 

poistnej zmluvy (bez odpocitania pripadneho poplatku za odsrupenie alebo 

poistneho uveru), alebo 

(ii) sumu, ktoru si drZiter poistenia mofe poZicat' na zaklade poistnej zmluvy 

alebo v suvislosti s :iiou. 

Bez ohfadu na vyssie uvedene vyraz ,odkupna hodnota" nezahf:iia sumu splatnu 

na zaldade poistnej zmluvy vyplatenu ako 

(1) poistne plnenie za ujmu na zdravi alebo plnenie k nemocenskej davke, 

alebo akekofvek ine plnenie posk.ytnute ako mihrada za ekonomickU 

stratu, ktora vznikla pri poistnej udalosti, proti ktorej bolo poistenie 

uzavrete; 

(2) spiitna Uhrada 1lZ zaplateneho poistneho drZitefovi poistenia na zaklade 

poistnej zmluvy (s yYnimkou zmluvy o Zivotnom poistenf z d6vodu 

zru8enia alebo ukoneenia poistenia, zniZenia poistneho rizik.a poeas 

obdobia platnosti poistnej zmluvy, alebo z d6vodu noveho ureenia vysky 

poistneho na z8klade opravy v uctovnfctve alebo inej podobnej chyby; 

alebo 

(3) dividenda pre drZitefa poistenia zalo:lenu na skodovom priebehu danej 

poistnej zmluvy alebo skupiny. 

aa) V)fraz ,oznamovany ucet" v zavislosti od kontextu oznaeuje ueet oznamovany 

Spojenym statom alebo ucet oznamovany Slovenskej republike. 

bb) VYraz. "ucet oznamovany Slovenskej republike" oznaeuje fmancny ueet vedeny 

oznamujucou financnou inStitUciou Spojenych statov, ak 

(i) v pripade vkladoveho uctu je ucet v drZbe fyzickej osoby, ktora je rezidentom 

Slovenskej republiky, a v kaZdom kalendarnom roku je na tento ucet pripfsany 

mok vyssf ako 10 USD; alebo 

(ii) v pripade ineho ako vkladoveho financneho uctu je drZitef uctu rezidentom 

Slovenskej republiky, a to vratane subjektu (entity), ktocy dolo:Zi, feje rezidentom 

Slovenskej republiky na daiiove ueely, a na ktocy sa vyplaca alebo pripisuje 

prljem zo zdroja v Spojenych statoch, ktocy podlieha oznamovaniu podfa kapitoly 

3 Casti A alebo kapitoly 61 Casti F da:iioveho zakona Spojenych statov. 

cc) V)fraz ,ucet oznamovany Spojenym statom" ozna.Cuje financny ucet vedeny 

slovenskou oznamujucou financnou inStitU.ciou, ktoreho drZitefom je jedna alebo 

viacero ureenych americk)fch os6b alebo ktoreho drZitefom je neamericky subjekt 

(entita), ktoreho jedna alebo viacero ovladajucich os9b sa povafuju za urcenu 

americku osobu. Bez ohl'adu na vyssie uvedene sa ueet nepovafuje za ueet 

oznamovany Spojen9m statom, ak po uplatneni postupov hlbkoveho preverovania 

7 
podl'a prilohy I, nie je tento ueet identifikovany ako ueet oznamovany Spojen"Ym 

statom. 

dd) V'Jraz .,driitel' uctu" oznacuje osobu, ktoru financna institUcia, ktora tento ucet 

vedie, uvadza alebo oznacuje za drZitel'a financneho uctu. Okrem financnej 

institUcie akakol'vek ina osoba, ktora ma v drZbe financny ucet v prospech alebo v 

mene inej osoby ako zastupca, spravca, nominovana osoba, osoba s podpisov"Ym 

pravom, investicny poradca alebo sprostredkovater, sa na ucely tejto zmluvy 

nepovafuje za drZitefa uctu; za drZitel'a uctu sa povafuje osoba, v ktorej prospech 

alebo v ktorej mene ho drZi. Na ueely predchadzajucej vety v)fraz ,,fmancna 

imtirucia" nezahfila fmancnu in8tiruciu zriadenu alebo zapfsanu v zamorskom 

t\zemf Spojenych statov. V pripade poistnej zmluvy s odk.upnou hodnotou alebo 

anuitnej zmluvy je drZitel' uctu akakol'vek osoba s opmvnenfm na pristup k 

vyplateniu odkupnej hodnoty alebo na zmenu opravnenej osoby z poistnej 

zmluvy. Ak nema Ziadna osoba opravnenie na pristup k vyplateniu odkupnej 

hodnoty alebo na zmenu opravnenej osoby, drZitef uctu je akakofvek osoba 

uvedena na zmluve ako vlastnfk a akakofvek osoba, ktora ma narok na v)fplatu 

plnenia podl'a zmluvnych podmienok. Pri splatnosti poistnej zmluvy s odkupnou 

hodnotou alebo anuitnej zmluvy sa kafda osoba opravnena na vyplatu plnenia na 

zaklade zmluvy povafuje za drZitera uctu. 

ee) Vyraz ,americloi osoba" oznacuje obeana alebo fyzickU osobu, ktora je 

rezidentom Spojenych statov, obchodnu spolocnosf (partneship) alebo pravnickU 

osobu zalofenu v Spojenych Statoch alebo podfa pmvneho poriadku Spojenych 

statov, alebo ktorehokol'vek zo statov Spojenych Statov, zvereneck)f fond (trust), 

ak 

(i) sitd v Spojenych statoch by podfa platnych prllvnych predpisov mal pravomoc 

vydavaf prfkazy alebo rozsudky t}'kajuce sa v podstate vsetk'Ych zrueZitosti 

suvisiacich so spravou fondu (trustu) a 

(ii) jedna alebo viacero americk)'ch OSOb maju praVOIDOC kontrolovaf VSetky 

podstatne rozhodnutia fondu (trustu), alebo pozostalosf zosnulej osoby, ktora bola 

obCanom alebo rezidentom Spojenych statov. Tento ods. 1 pfsm. ee) sa vyklada 

v sUlade s daiiov)fm zakonom Spojenych statov (U.S. Internal Revenue Code). 

ff) VYraz. ,urcemi americki osoba" oznaeuje americku osobu s vYoimkou 

(i) spolocnosti, ktorej akcie sa heme obchoduju na jednom alebo viacecych 

zriadenych trhoch s cenn'Ymi papiermi; 

(ii) akejkofvek spolocnosti, ktora je sucast'ou rovnakej sirsej pridruZenej skupiny, 

ktora je definovana v § 1471(e)(2) daiioveho zllkona Spojenych statov, ako 

spolocnosf uvedena v odraZke (i); 

(iii) Spojenych statov a akejkofvek agentUry alebo pomocnej organizacie v ich 

v)flucnom statnom vlastnictve; 

8 
(iv) akehokofvek statu Spojenych statov, zamorskeho nzemia Spojenych Sta.tov, 

akejkol'vek ich politicko-administrativnej jednotky alebo agentUry, alebo 

pomocnej organizacie v ich vylucnom vlastnictve; 

(v) akejkol'vek organizacie oslobodenej od daiiorych povinnostl v zmysle § 

501(a) daiioveho zakona Spojenych statov alebo individualneho dochodkoveho 

programu podl'a defmfcie v § 7701(a)(37) daiioveho zakona Spojenych statov; 

(vi) akejkol'vek hanky podfa definicie v § 581 daiioveho zakona Spojenych 

statov; 

(vii) akehokol'vek realitneho investicneho fondu podfa definicie v § 856 

daiioveho zakona Spojenych Sta.tov; 

(viii) akejkol'vek regulovanej investienej spolocnosti podl'a definicie v § 851 

da:lioveho zB.kona Spojenych §tatov alebo akehokol'vek subjektu registrovaneho 

u americkej Komisie pre cenne papiere a burzu na zaklade zakona o investienych 

spolocnostiach z roku1940 (15 U.S.C. 80a-64); 

(ix) akehokol'vek podieloveho fondu podl'a definicie v § 584(a) daiioveho zakona 

Spojenych Statov; 

(x) akehokol'vek zvereneckeho fondu (trustu) oslobodeneho od daiiorych 

povinnosti v zmysle § 664(c) daiioveho zakona Spojenych §tatov alebo 

definovaneho v § 4947(a)(1) daiioveho zakona Spojenych statov; 

(xi) obchodru'ka s cennYmi papiermi, komoditami alebo financnyroi derivatmi 

(vratane zmluv s nominalnou istinou, futures, forwardov a opcii), ktocy je ako 

takj zaregistrovany v sUlade s pravnym poriadkom Spojenych statov alebo 

ktorehokol'vek zo statov Spojenych statov; alebo 

(xii) maklera podl'a definicie v § 6045(c) daiioveho zakona Spojenych §tatov; 

alebo 

(xiii) akYkofvek daiiovo oslobodeny zverenecicy fond (trust) v zmysle § 403 (b) 

alebo § 457 (g) daiioveho zakona Spojenych statov. 

gg) VY'faz ,subjekt (entita)" oznacuje pnivnickU osobu alebo pravny subjekt ako 

napn1dad zverenecky fond (trust). 

hh) Vyraz ,neamerickj subjekt (entita)" oznacuje subjekt, ktocy nie je americkou 

osobou. 

ii) Vjraz ,platba zo zdroja v Spojenych statoch podliehajuca znizkovej dani" 

oznaeuje platbu v podobe 'llroku (vratane pripadneho povodneho emisneho 

diskontu), dividend, rent, platov, miezd, odmien, anuit, kompenzacii, mihrad, 

9 
zarobku a ineho pevne ureeneho alebo urcitefneho rocneho alebo periodickeho 

vynosu, zisku alebo prijmu, ak takato platba pochadza zo zdroja v Spojenych 

statoch. Bez ohfadu na vyssie uvedene medzi platby zo zdroja v Spojenych 

statoch podliehajuce zniZkovej dani nepatria platby, ktore sa nepovafuju za platby 

podliehajuce zni.Zk:ovej dani podfa prislusnych nariadeni a predpisov Ministerstva 

financii Spojenych statov. 

jj) Subjekt sa povafuje za ,.prepojeny subjekt (entita)" s inyro subjektom, akjeden 

subjekt ovlada druhy subjekt, alebo ak. su obidva subjekty pod spolocnou 

kontrolou. Na tento ueel sa ovhidanim rozumie priame alebo nepriame vlastnictvo 

viae ak.o 50 percent hlasovacich prav alebo podielu na danom subjekte. Bez 

ohl'adu na vyssie uvedene Slovenska republika moze subjekt ( entitu) pov8Zovat' 

za subjekt, ktocy nie je prepojeny s inyro subjektom, ak obidva subjekty nepatria 

do tej istej sirSej pridruZenej skupiny podfa definicie v § 147l(e)(2) danoveho 

zakona Spojenych·statov. 

kk) Vtraz ,americke DIC" oznaeuje federalne dailove identifikaene cislo 

v Spojenych statoch. 

11) V'Yraz ,.slovenske DIC' oznacuje dailove identifikaene cislo v Slovenskej 

republike. 

mm) Vtraz ,ovbidajuce osoby" oznaeuje fyzicke osoby, ktore subjekt ovladaju. 

V pripade zvereneckebo fondu (trustu) tento vtraz ozna.Cuje zriad'ovatefa, 

spravcov, porucnika (ak je ustanoveny), opravnene osoby alebo skupinu 

opravnenych osob a akUkofvek inu fyzick.U osobu, ktora vykonava najvyssiu 

faktickU kontrolu nad zvereneckyro fondom (trustom); v pripade ineho pravneho 

subjektu ako zvereneckj fond (trust) tento vtraz oznacuje osoby v rovnakych 

alebo obdobnycb funkciach. Vtraz ,.ovladajuce osoby" sa vyklada s,posobom, 

ktocy je v sUlade s odporuCaniami Financneho ak.cneho vjboru (Financial Action 

Task Force/FATF). 

2. V8etky ostatne vjrazy, ktore nie su inak definovane v tejto dohode, pokiaf to kontext inak 

nevyZaduje alebo pokiaf sa prislume organy nedohodnu na spolocnom vY'zname daneho vtrazu 

(podl'a vnutrostatneho pravneho poriadku), maju vyznam, ak.Y v danom ease mali v zmysle 

pravnebo poriadku zmluvnej strany, ktora uplatnuje tUto dohodu, prieom ak:Ykofvek vyznam 

podfa platnycb dailovjch pravnycb predpisov tejto zmluvnej strany rna prednost' pred 

vjznamom, ktocy je tomuto vtrazu priradeny podfa inycb pravnych predpisov tejto zmluvnej 

strany. 

Clanokl 

Povinnosti ziskavat' a poskytovat' informacie v suvislosti s oznamovanjrni uctami 

1. v SU.lade s ustanoveniami clank.u 3 tejto dobody kaZda zmluvna strana ziskava informacie 

uvedene v odseku 2 tohto clanku, ktore sa cykaju vsetkjch oznamovanych uctov, a tieto 

10 
informacie kaZdorocne poskytuje druhej zmluvnej strane automatick9m sposobom v sulade s 

ustanoveniami clfmku 27 Zmluvy. 

2. Ziskavane a vymieiiane informacie obsahuju 

a) V prfpade Slovenskej republiky vo vzt'ahu ku kaZdemu uctu oznamovanemu 

Spojen9m §tatom kaZdej slovenskej oznamujucej financnej inStitUcie 

(1) meno, adresu, americke DIC kaZdej urcenej americkej osoby, ktoni je 

drZitel'om takehoto uctu, a v prfpade neamerickeho subjektu (entity), u 

ktoreho bolo na z8klade postupov hibkoveho preverovania uvedenych 

v prflohe I zistene, ze jedna alebo viacero jeho ovladajucich OsOb je 

ureenou americkou osobou, meno, adresu, americke DIC (ak bolo 

pridelene) tohto subjektu a kaZdej takejto ureenej americkej osoby; 

(2) cislo uetu (alebo inc obdobne cfslo, ak cislo uctu neexistuje); 

(3) ruizov a identifikaCne cfslo slovenskej oznamujlicej financnej imtitUcie; 

(4) zostatok na uete alebo hodnotu uctu (vnitane odkupnej hodnoty v prfpade 

poistnej zmluvy s odkupnou hodnotou alebo anuitnej zmluvy) ku koncu 

prislwneho kalendarneho roka, alebo ineho prfslwneho oznamovacieho 

obdobia, alebo ak doslo k zru§eniu uCtu v priebehu daneho roka alebo 

oznamovacieho obdobia, uvadza sa zostatok alebo hodnota uctu 

bezprostredne pred jeho zrusenim; 

(5) v pripade akehokofvek spnivcovskeho uctu 

(A) celkow hrubu sumu lirokov, celkovtl hrubu sumu dividend 

a celkow hrubu sumu inych prijmov plynucich z prostriedkov 

drZan:Ymi na ucte, ktore boli v kaMom uvedenom prfpade 

vyplatene alebo pripisane na uCet (alebo v suvislosti s uetom) 

poeas kalendameho roka alebo ineho prislusneho oznamovacieho 

obdobia; a 

(B) celkove hrube vynosy z predaja alebo spatneho odkUpenia 

majetku, ktore boli vyplatene alebo pripisane na ueet poeas 

kalendarneho roka alebo ineho prfslWfieho oznamovacieho 

obdobia, pri ktocych slovenska oznamujuca financna in§titUcia 

konala ako spravca, makler, nominovana osoba alebo in:Ym 

sposobom ako zastupca dditel'a uctu; 

(6) v prfpade akehokol'vek vkladoveho uctu celkovli hrubu sumu liroku 

vyplateneho alebo pripfsaneho na ucet poeas kalendameho roka alebo 

ineho prislusneho oznamovacieho obdobia; a 

11 
(7) v pripade akehokofvek uctu, ktorj nie je uvedeny v odseku 2 pism. a) 

bode 5 alebo v odseku 2 pism. a) bode 6 tohto clanku, celkov'll hrubu sumu 

prostriedkov vyplatenych alebo pripisanych v prospech drfitefa uctu 

v suvislosti s dan:Ym uctom pocas kalendarneho roka alebo ineho 

prislu5neho oznamovacieho obdobia, vo vzt'ahu ku ktoremu vystupuje 

slovenska oznamujuca financna instirucia ako povinna osoba alebo dlZnik, 

a to vratane sUhmnej vysky platieb za spatne odkUpenie v prospech 

drZitel'a uctu pocas kalendarneho roka alebo ineho prislu5neho 

oznamovacieho obdobia. 

b) V pripade Spojenych statov vo vzfahu ku kafdemu uetu omamovanemu 

Slovenskej republike kaZdej oznamujucej fmancnej inStirucie Spojenych statov 

(1) meno, adresu a slovenske DIC kaZdej osoby, ktora je rezidentom 

Slovenskej republiky a dditefom daneho uctu; 

(2) cfslo uctu (alebo ine obdobne cfslo, ak cislo uetu neexistuje); 

(3) nazov a identifikaCne cislo oznamujucej financnej instirucie Spojenych 

statov; 

(4) hrubu sumu "Uroku vyplateneho na vkladovy ueet; 

(5) hrubu sumu dividend zo zdroja v Spojenych statoch vyplatenu alebo 

pripisanu na ucet; a 

(6) hrubu sumu ostanych prijmov zo zdroja v Spojenych statoch vyplatenych 

alebo pripisanych na ueet, a to v rozsahu, v akom podliehaju oznamovaniu 

podfa kapitoly 3 east' A alebo kapitoly 61 east' F dailoveho zakona 

Spojenych statov. 

Chinok3 

Lehoty a sposob vjmeny infornuieii 

1. Na ueely plnenia oznamovacej povinnosti podl'a clanku 2 tejto dohody momo vysku 

a popis platieb vykonanych v suvislosti s uctom oznamovanom Spojen:Ym statom urcit' v sUlade 

so zasadami da:iiovych pravnych predpisov Slovenskej republiky a vysku a popis platieb 

vyk.onanych v suvislosti s uctom oznamovan:Ym Slovenskej republike mo:lno urcit' v sulade so 

zasadami federalneho zakona Spojenych Statov o dani z prijmov. 

2. Na ueely oznamovacej povinnosti podl'a clanku 2 tejto dohody sa pri vymene informacii 

uvadza mena, v ktorej je kaZda relevantna suma uvedena. 

3. V st\vislosti s clankom 2 ods. 2 tejto dohody sa informacie ziskavaju a vymienaju za rok 

2014 a vsetky d'alsie nasledujuce roky s t:Ymito vynimkami: 

12 
a) V pripade Slovenskej republik.y 

(1) infonmicie, ktore sa ziskavaju a vymieiiaju za rok 2014, sa t)fkaju vjlucne 

inforrn.acii uvedenych v chinku 2 ods. 2 pism. a) bodoch 1 af 4 tejto 

do body; 

(2) inforrn.acie, ktore sa ziskavaju a vymieiiaju za rok 2015, su informacie 

uvedene v chinku 2 ods. 2 pism. a) bodoch 1 af 7 tejto dohody, okrem 

hrubych v:Ynosov uvedenych v clank.u 2 ods. 2 pism. a) bode 5 pism. B 

tejto dohody; a 

(3) inforrn.acie, ktore sa ziskavaju a vymieiiaju za rok 2016 a nasledujuce 

roky, su informacie uvedene v clank.u 2 ods. 2 pfsm. a) bodoch 1 af 7 tejto 

do body; 

b) V pripade Spojenych statov informacie, ktore sa ziskavaju a vymieiiaju za rok 

2014 a nasledujuce roky, su vsetky informacie uvedene v clanku 2 ods. 2 pism. b) 

tejto dohody. 

4. Bez ohfadu na odsek 3 tohto clanku VO vzfahu ku kaZdemu oznamovanemu uctu, ktocy je 

existujucim uctom, a v sUlade s clank.om 6 ods. 4 tejto dohody nie su zmluvne strany povinne 

ziskat' a do vymienanych informacii zahmut' slovenske DIC alebo americke DIC, podfa potreby, 

Ziadnej relevantnej osoby, ak sa taketo daiiove identifikacne ~fslo nenachadza v zaznamoch 

oznamujucej financnej in8tirucie. V takom pripade zmluvne strany ziskaju a do vymienanych 

informacii zahrnu datum narodenia relevantnej osoby, ak sa tento datum narodenia nachadza v 

zaznamoch oznamujucej finanenej inStirucie. 

5. V sUlade s odsekom 3 a 4 tohto clank.u sa informacie uvedene v clanku 2 tejto dohody 

poskytnu do deviatich mesiacov od skoncenia kalendameho roka, ktoreho sa tieto informacie 

t)fkaju. 

6. PrisluSne organy Slovenskej republiky a Spojenych statov uzavru na zaklade postupu 

stanoveneho v chinku 26 Zmluvy vzajomnu dohodu, ktora 

a) ustanovi postupy pre automaticke plnenie oznamovacich povinnostf podfa clank.u 

2 tejto dohody; 

b) urci pravidla a postupy, ktore mofu byt' potrebne na vykonavanie clanku 5 tejto 

dohody;a 

c) v pripade potreby ustanovi postupy na vjmenu informacii oznamovanycb podfa 

clank.u 4 ods. 1 pism. b) tejto dohody. 

7. Vsetky informacie, ktore su predmetom v:Ymeny, podliehaju povinnosti zachovavat' ich 

dovemost' a d'alsim mecbanizmom ocbrany stanoven:Ym v Zmluve, a to vratane ustanovenf, ktore 

obmedzuju pouZitie vymieiianych infonmicii. 

13 
8. Po vstupe tejto dohody do platnosti kaZdy prislu8ny organ poskytne druhemu 

prislu8nemu organu pisomne ozruimenie, ked' sa ubezpeei, ze v jurisdikcii druheho prfslu8neho 

organu boli zavedene 

(i) vhodne bezpeenostne opatrenia, ktore zabezpecia zachovanie dovemosti inforrmicii ziskanych 

na :zaidade tejto dohody a ich pouZitie ryluene na daiiove ueely, a 

(ii) infra5truktUra na ucinnu yYmenu inforrnacii (vratane osvedeenych procesov na zabezpeeenie 

vymeny inforrnacii veasnY"m, presnY'm a dovemY'm sposobom, efektivnej a spofahlivej 

komuni.kacie a preukazanych kapacit na cychle vyrieSenie otazok a zaleZitosti zykajucich sa 

vY'meny inforrnacif alebo Ziadosti 0 inforrnacie ana vykonavanie ustanovenf clanku 5 tejto 

dohody). Prfslu8ne organy sa budu v dobrej viere usilovat', aby taketo bezpecnostne opatrenia a 

infra.StruktUra boli v kaZdej jurisdikcii zavedene do septembra 2015. 

9. Povinnosti zmluvnych stran ziskavat' a vymie:iiat' inforrnacie podl'a cl3.nku 2 tejto dohody 

sa stavaju ucinne diiom, kedy bolo dorucene posledne pisomne oznarnenie podl'a odseku 8 tohto 

clanku. Bez ohl'adu na vyssie uvedene, ak sa prislusny organ Slovenskej republiky ubezpecil, Ze 

Spojene Sta.ty maju zavedene bezpecnostne opatrenia a infraStruktUru podfa odseku 8 tohto 

chinku, ale prislu8ny organ Spojenych Statov potrebuje dodatoeny eas, aby sa ubezpeeil, ze 

Slovenska republika rna tiez zavedene taketo bezpecnostne opatrenia a infraStruktfuu, povinnost' 

ziskavat' a vymieftat' inforrnacii podfa clanku 2 tejto dohody zaene pre SlovenskU republiku 

platit' dftom doruCenia pisomneho oznamenia zo strany prislu8neho organu Slovenskej republiky 

prislusnemu organu Spojenych smtov podfa odseku 8 tohto clanku. 

10. Tato dohoda prestava platit' 12 mesiacov odo dna nadobudnutia platnosti, ak clanok 2 

tejto dohody do uvedeneho datumu nenadobudne ucinnost' pre ktorUkofvek zo zmluvnych stran 

podfa odseku 9 tohto clanku. 

Clanok4 

Uplatnovanie zakona FATCA na slovenske fmancne in§titiicie 

1. Zaobchadzanie so slovensktmi oznamujucimi financnymi institiiciami. Ma sa za to, 

ze kaZda slovenska oznamujuca :financna institUcia kona v sUlade s § 1471 daftoveho zakona 

Spojenych smtov a nepodlieha zr8ftam podl'a neho, ak Slovenska republika plni svoje 

povinnosti podfa clanku 2 a 3 tejto dohody v suvislosti s takouto slovenskou oznamujncou 

financnou institUciou, prieom tato slovenska oznamujuca financna inStitUcia 

a) identi:fikuje uety oznamovane SpojenY'm statom a kaZdoroene oznamuje 

prislu8nemu organu Slovenskej republiky inforrnacie, ktore je povinna oznamovat' 

podl'a claoku 2 ods. 2 pism. a) tejto dohody vcas a sposobom uvedenY"m clan.ku 3 

tejto dohody; 

b) za kaZdy z rokov 2015 a 2016 oznami prislu8nemu orgaxm Slovenskej republiky 

nazov kafdej nez\leastnenej financnej inStitUcie, v prospech ktorej vykonala 

platby, a sUhmnu rysku tychto platieb; 

14 
c) dodrziava registracne povinnosti platne pre financne instirucie podliehajuce 

jurisdikcii partnerskeho statu; 

d) pokial' slovenska oznamujuca financmi inStirucia 

(i) komi ako opravneny sprostredkovatel' (na ueely § 1441 daiioveho zakona 

Spojenych statov), ktocy sa rozhodol prevziat' primamu zodpovednost' za 

vyberanie dane zrazk6U podfa kapitoly 3 casti A dailoveho zakona Spojenych 

Sta.tov, 

(ii) je zahranicnou obchodnou spolocnost'ou (partnership), ktora sa rozhodla 

vystupovat' ako zahranicna obchodna spolocnost' uplatnujuca dan vyberanu 

zrazkou (na ueely § 1441 aj § 1471 daiioveho zcikona Spojenych statov), alebo 

(iii) je zahranicn:Ym zvereneckjm fondom (trustom), ktocy sa rozhodol 

vystupovat' ako zahranicny zvereneck:Y fond (trust) uplatiiujuci dan vyberanu 

zrazkou (na ucely § 1441 aj § 1471 dailoveho zakona Spojenych statov), 

zrazi 30 percent z kaZdej platby zo zdroja v Spojenych Sta.toch podliehajucej dani 

vyberanej zrazkou, ktoru vyplaca akejkofvek neruCastnenej fmancnej in5tirucii; a 

e) v pripade slovenskej oznamujucej financnej inStirucie pokial' nie je uvedena 

v odseku 1 pism. d) tohto clanku a uhradza platby, alebo kona ako 

sprostredkovatef v SU.vislosti s platbou zo zdroja v Spojenych statoch 

podliehajucou dani vyberanej zrazkou v prospech akejkol'vek neruCastnenej 

finanenej institUcie, poskytne bezprostrednemu platitefovi takejto platby zo 

zdroja v Spojenych statoch podliehajucej dani vyberanej zrnzkou informacie 

nevybnutne na vykonanie zn1Zky a prislwneho ozmimenia v suvislosti s takouto 

platbou. 

Bez ohfadu na vyssie uvedene slovenska oznamujuca fmancna inStirucia, v SU.vislosti s ktorou 

nie su splnene podmienky podfa tohto odseku 1, nepodlieha ZI'Ukovej dani podl'a § 1471 

daiioveho zakona Spojenych statov, pokial' IRS nepovamje tUto slovenskU oznamujucu financnu 

institUciu za neruCastnenu fmancnu inStitUciu podl'a clanku 5 ods. 2 pism. b) tejto dohody. 

2. Pozastavenie uplatiiovania pravidiel tfkajucich sa nespolupracujucich driitel'ov 

uetov. Spojene Staty od slovenskej oznamujucej financnej institUcie ne'V}'Zaduju, aby zrazala daii 

podfa § 1471 alebo 1472 dailoveho zakona Spojenych Sta.tov v slivislosti s nespolupracujucim 

drZitel'om uctu, (tzv. recalcitrant account holder v zmysle definicie podl'a § 1471 pism. d) bode 

6 daiioveho z8kona Spojenych statov), alebo aby takjto ucet zru8ila, pokiaf v suvislosti 

s takYmto u~om prislu8ny organ Spojenych Statov dostane informacie uvedene v clanku 2 ods. 2 

pism. a) tejto dohody v zmysle ustanoveni clanku 3 tejto dohody. 

3. Osobitne zaobchadzanie so slovenskYmi d6chodkovfmi programami. Na ucely § 

1471 a 1472 daiioveho zakona Spojenych statov Spojene Sta.ty povaZuju dochodkove programy 

uvedene v prilohe II podra potreby za zahranicne financne instirucie splnajuce po:Ziadavky 

15 
zakona F ATCA alebo za oslobodenych skutocnych vlastnikov prijmu. Na tento ueel patria medzi 

slovenske dochodkove programy subjekty (entity) zalozene, alebo so sidlom v Slovenskej 

republike, ktore podliehaju regulacii v tomto state, alebo vopred urcene zmluvne alebo pn1vne 

subjekty, kt01jch ciefom je poskytovat' penzijne alebo dochodkove davky alebo generovat' 

prijem na poskytovanie takychto davok v sUlade s pravnym poriadkorn Slovenskej 

republiky, podliehajuce reguh1cii v oblasti prispevkov, vyphicania prostriedkov, rykaznictva, 

sponzoringu a dani. 

4. , ldentifikaicia a zaobchadzanie s ostatntmi zahranicnymi fmancntmi institUciami 

splnajucimi poziadavky as oslobodenymi skutocnymi vlastnfkmi prijmu. Na ucely § 1471 

danoveho zakona Spojenych StAtov Spojene §taty povaruju kaZdu slovenskU neoznamujucu 

financnu institUciu podfa potreby za zahranicnu finanenu institUciu spiiiajucu poZiadavky alebo 

za oslobodeneho skutocneho vlastru'ka prijmu. 

5. Osobitne ravidla 'ka ·uce sa re o ·en' ch sub· ektov en tit a obocie ktore sii. 

nezii.eastnentmi financntmi in§titUciami. Ak slovenska financna inStitUcia, ktora inak sp v 

poZiadavky pod!' a odseku 1 tohto .clanku alebo je popisana v odseku 3 alebo 4 tohto clanku, rna 

prepojeny subjekt (entitu) alebo pobocku, ktore posobia v jurisdikcii, ktora takernuto 

prepojenemu subjektu ( entite) alebo pobocke bram spinat' poZiadavky na ziicastnenu zahranicnu 

financnu inStitUciu alebo zahranicnu financnu institUciu spinajucu poZiadavky na ueely § 1471 

dailoveho zakona Spojenych statov, alebo rna prepojeny subjekt (entitu) alebo pobocku, s ktorou 

sa zaobchadza ako s neziieastnenou financnon inStitUciou len z dovodu uplynutia prechodneho 

obdobia pre limitovane zahranicne finanene institUcie a limitovane pobocky, takato slovenska 

financna in8titUcia nad'alej spina podmienky tejto dohody ana ueely § 1471 dailoveho zakona 

Spojenych statov sa podfa potreby nad'alej povafuje za zahranicnu financnu inStimciu spinajucu 

poZiadavky alebo za oslobodeneho skutocneho vlastm'ka prfjrnu, ak 

a) 

b) 

c) 

slovenska financna inStitUcia na ucely vsefkYch oznamovacich a zrazkorych 

povinnostf podfa tejto dohody zaobchadza s kaZdY'm takY'roto prepojenY'm 

subjektom ( entitou) alebo poboCkou ako so samostatnou neziieastnenou finanenou 

inStitUciou a kaZdy takyto prepojeny subjekt alebo poboeka sa zastupcom pre 

zniZkow dan identifikuje ako neziieastnerui financrui inStimcia; 

kaZdy takyro prepojeny subjekt (entita) alebo pobocka identifikuje svoje ucty 

v Spojenych statoch a ozruUni infonnacie tykajuce sa cychto uctov v snlade s 

poZiadavkami § 1471 daiioveho zakona Spojenych statov v rozsahu povolenom 

prfslu8nyroi pravnymi predpismi, ktoryroi sa prepojeny subjekt ( entita) alebo 

poboeka riadia; a 

tak:Yto prepojeny subjekt ( entita) alebo pobocka 8pecificky neponUka americke 

ucty osobam, ktore nie su rezidentmi jurisdikcie, v ktorej rna sidlo takYto 

prepojeny subjekt alebo pobocka, alebo ucty v drZbe neziieastnenych finanenych 

inStitUcii, ktore nie su zriadene v jurisdikcii, v ktorej rna sidlo takYto prepojeny 

subjekt (entita) alebo pobocka, a slovenska financna inStimcia alebo akykofvek 

iny prepojeny subjekt (entita) nevyufiva takYto prepojeny subjekt (entitu) alebo 

pobocku na to, aby sa vyhli plneniu povinnostl podfa tejto dohody alebo podl'a § 

16 
1471 daiioveho z8kona Spojenych Statov. 

6. Koordimicia casoveho ramca. Bez ohl'adu na clanok 3 odseky 3 a 5 tejto dohody 

a) Slovenska republika nie je povi.nna ziskavat' a vymieiiat' informacie t'Ykajuce sa 

kalendameho roka, ktocy predchadza kalendarnemu roku, za ktocy su rueastnene 

zahranicne financne instirucie povinne oznamit' podobne inforrnacie IRS na 

zaklade prislu8nych nariadeni a predpisov Ministerstva financif Spojenych statov; 

b) Slovenska republika nie je povinna za.Cat' poskytovat' informacie pred datumom, 

do ktoreho su zlieastnene zahranicne financne instirucie povinne oznamit' 

podobne infonnacie IRS podfa prislu8nych nariadeni a predpisov federalneho 

ministerstva financif Spojenych statov; 

c) Spojene staty nie sli povinne ziskavat' a vymieiiat' inforrnacie t'Ykajuce sa 

kalendarneho roka, ktocy prechadza prvemu kalendarnemu roku, za ktocy je 

Slovenska republika povinna zfskat' a poskytnut' informacie; 

d) Spojene staty nie su povinne zaeat' poskytovat' informacie pred datumom, do 

ktoreho je Slovenska republika povinna zacat' poskytovat' infonnacie. 

7. Zosuladenie definicii s nariadeniami a predpismi Ministerstva financii Spojenych 

statov. Bez ohl'adu na clanok 1 a definicie pojmov uvedenych v prilohach k tejto dohode moZe 

pri plneni tejto dohody Slovenska republika uplatiiovat' a svojim finanen'Ym inStiruciam moze 

povolit' uplatiiovat' definicie pojmov podfa prfslu8nych nariadeni a predpisov Ministerstva 

financii spojenych statov namiesto prislu8nych defmicif podfa tejto dohody, ak tYm nebudu 

narusene ciele, ktore tato dohoda sleduje. 

Clanok5 

Spolupnica pri sledovani dodrtiavania a presadzovani dohody 

1. Menej zavaine a administrativne pochybenia. Prfslu8ny organ ozruimi prislu8nemu 

organu druhej zmluvnej strany, ak rna skor uvedeny prlslu8ny organ odovodnene podozrenie, ze 

administrativne chyby alebo menej zava.Zne chyby mohli viest' k oznameniu nespravnych alebo 

neuplnych informacif alebo viest' k inemu poru8eniu dohody. Prislu8ny organ druhej zmluvnej 

strany uplatni svoje vnutrostatne pravo (vratane pr:islu8nych sankcil'), aby zfskal opravenu a/alebo 

uplnu informaciu alebo vyriesil ostatne poru8enia tejto dohody. 

2. Vyznamne nedodrZiavanie poziadaviek. 

a) Prislusny organ oznami prislusnemu organu druhej zrnluvnej strany, ak skor 

uvedeny prislu8ny organ zistf, ak zo strany oznamujucej financnej inStitUcie 

v jurisdikcii druhej zmluvnej strany doslo k vjznamnemu poru5eniu doddiavania 

povinnostf podfa tejto dohody. Pr:islusny organ tejto druhej zmluvnej strany 

vyuZije svoje vnutrostatne pravne predpisy (vratane prislu8nych san.kcif), aby 

vyrie§il vjznamne poru§enie dodrZiavania povinnosti uvedene v oznameni. 

17 
b) Ak v suvislosti so slovenskou oznamujticou financnou instiruciou vyssie uvedene 

zakonne kroky nepovedu k odstraneniu porusenia dodrZiavania povinnosti do 18 

mesiacov od prveho oznamenia o vjznamnom ppruseni dohody, Spojene Staty 

budu ruto slovensku oznamujucu financnu instituciu povarovat' za nezticastnenu 

financnu institUciu podl'a tohto odseku 2 pism. b). 

3. yYliZfvanie externeho poskytovatel'a sluzieb. KaZda zmluvna strana mo:Z.e 

oznamujucim financnjrn inStitUciam povolit' vyuzivanie extemych poskytovatefov slt!Zieb pri 

plnenf povinnosti, ktore oznamujucim financnymi inStitUciam zmluvna strana ulozi, ako 

predpoklada tAto dohoda, avsak plnu zodpovednost' za splnenie tjchto povinnosti aj nad'alej nesu 

prislu5ne oznamujuce financne in8tirucie. 

4. Zamedzenie vvhybaniu sa povinnostiam. Zmluvne strany v pripade potreby zavedu 

po:Ziadavky, ktore financnjrn inStitUciam zabrama prijat' postupy, ktocych ciel'om je vyhnut' sa 

plneniu oznamovacich povinnosti pqdl'a tejto dohodY.. 

Clanok6 

Vzajomny zaviizok pokracovat' vo zvy§ovanf ucinnosti a transparentnosti pri vymene 

infornuicii" 

1. Reciorocita. Vlada Spojenych stA.tov uznava potrebu zabezpecit' ekvivalentnu t'iroveii 

obojstrannej automatickej vjmeny informacii so Slovenskou republikou. Vlada Spojenych StAtov 

sa zavazuje pokraeovat' vo zvysovani transparentnosti a posiliiovanf vzajomnej vjmeny 

informacii so Slovenskou republikou presadzovanfm prijimania nariadeni a prislu8nych pravnych 

predpisov, ktore takUto rovnocennu t'iroveii obojstrannej automatickej vjmeny informacii 

zabezpecia. 

2. Zaobchadzanie s prechadzajticimi platbami (tzv. passthru payments) a hrubtmi 

vfnosmi. Zmluvne strany sa zavazuju spolupracovat', spolocne s jurisdikciami partnerskych 

stAtov, na vypracovani praktickeho a ucinneho alternativneho pristupu na dosiahnutie politickych 

ciefov v oblasti zra:Zania dane zo zahranicnych prechadzajucich platieb a hrubych vY'oosov, ktocy 

bude minimalizovat' zat'a:Zenie. 

3. yYtvorenie spolocneho modelu oznamovania a vfmeny informacii. Zmluvne strany 

sa zavazuju spolupracovat' s jurisdikciami partnersk.ych statov, Organizaciou pre ekonomicku 

spolupracu a rozvoj a Eur6pskou Uniou na prisp8sobenf podmienok tejto dohody a ostatnych 

dohod medzi Spojen'Yroi statmi a jurisdikciami partnersk.ych stAtov spolocnemu modelu 

automatickej vY'meny informacif vratane vypracovania standardov oznamovania a hlbkoveho 

preverovania pre financne in8tit6cie. 

4. Dokumentacia k uCtom vedentm k 30. iunu 2014. V suvislosti s oznamovan::Ymi 

uctami, ktore su existujucimi uCtami veden'Ymi oznamujucou financnou inStitUciou od 30. jt'ina 

2014 

a) Spojene Staty sa zavazuju zaviest' do 1. januara 2017 pravidla pre oznamovanie 

informacii za rok 2017 a nasledovne roky, podl'a ktocych budu oznamujuce 

18 
financne institU.cie Spojenych statov povinne ziskaf a ozmimif slovenske DIC 

kaZdeho dmtefa uctu oznamovaneho Slovenskej republike v sulade 

s poziadavkami podl'a clank.u 2 ods. 2 pism. b) bodu 1 tejto dohody; a 

b) Slovenska republika sa zavazuje zaviesf do 1. januara 2017 pravidla pre 

oznamovanie informacii za rok 2017 a nasledovne roky, podl'a ktorjch budu 

slovenske oznamujuce financne in8titU.cie povinne ziskaf americke DIC kaZdej 

ureenej americkej osoby v sulade s poziadavkami podl'a c18.nku 2 ods. 2 pism. a) 

bodu 1 tejto dohody. 

Clanok 7 

Konzistentnost' uplatnovania zakona FATCA s jurisdikciami partnerskj'ch statov 

1. Slovenska. republika je opravnena vyuZfvaf pripadne vjhodnejsie podmienky podfa 

cl8nku 4 alebo prilohy 1 tejto dohody, ktore sa tY'kaju uplatliovania zakona FATCA na slovenske 

finanene inStitU.cie, poskytnute jurisdikcii ineho partnerskeho Statu na zaldade podpfsanej 

bilatera.Inej dohody, ktorou sa jurisdikcia ineho partnerskeho statu zaviafe dodrZiavaf rovnake 

povinnosti ako Slovenska republika, ktore su uvedene v cl8nku 2 a 3 tejto dohody, v swade s 

rovnakYmi podmienkami, ako su tam uvedene a ako su uvedene cl8.nkoch 5 af 9 tejto dohody. 

2. Spojene staty ozruimia Slovenskej republike taketo vjhodnejsie podmienky a tieto 

vjhodnejsie podmienky sa zacnu automaticky uplatii.ovaf na za.Idade tejto dohody, ako keby boli 

tieto podmienky ustanovene v tejto dohode, s ucinnost'ou od datumu ucinnosti dohody, v ktorej 

su tieto vyhodnejsie podmienky zapracovane, pokiaf Slovenska republika neodmietne ich 

uplatii.ovanie. 

Clanok8 

Konzultacie a zmeny dohody 

1. Ak dojde k vzniku alcychkol'vek faZkosti pri vykonavani tejto dohody, kaZda zmluvna strana 

moZe poZiadat' o konzultacie s ciel'om vypracovat' vhodne opatrenia na zabezpecenie plnenia 

tejto dohody. 

2. Tuto dohodu moino menit' a doplnaf vzajomnou pisomnou dohodou zmluvnych stra.n. 

Pokial' sa nedohodne inak, zmena k tejto dohode nadobuda platnosf a ucinnost' rovnakyro 

postupom, ako je stanovene v cl8nku 10 ods. 1 tejto dohody. 

Clanok9 

Pn1ohy 

Prilohy tejto dohody tvoriajej neoddelitel'nu sucasf. 

Clanok 10 

Platnost' dohody 

1. Tato dohoda nadobuda platnost' a ucinnost' diiom dorucenia pisomneho ozruimenia 

19 
Slovenskej republiky SpojenYn1 Statom, ktoljm Slovenska republika potvrdi, ze boli splnene 

vsetky jeho vnutrostatne postupy potrebne na to, aby tato dohoda mohla nadobudnut' platnost' a 

ucinnost'. 

2. KaZda zmluvna strana moze ukoncit' tUto dohodu pisomnou vjpoved'ou dorucenou 

druhej zmluvnej strane. Ukoncenie dohody sa stava ucinne prvjm dil.om mesiaca, ktocy 

nasleduje po uplynuti obdobia 12 mesiacov od datumu dorueenia pisomnej vjpovede. 

3. Do 31. decembra 2016 budu zmluvne strany viest' v dobrej viere konzultacie s ciel'om 

podl'a potreby upravit' tUto dohodu tak, aby odrazala pokrok dosiahnuzy v plneni zavazkov 

uvedenych clanku 6 tejto dohody. 

Na svedectvo vyssie uvedeneho nizsie podpisane osoby, riadne splnomocnene na podpis svojimi 

prlslusnjmi vladami, podpisuju tUto dohodu. 

Dane v ~~ dD.a M.t\.:t~ v dvoch rovnopisoch, v anglickom jazyku a v slovenskom 

jazyku, pricom obidva texty su rovnako autenticke. 

ZASPOJENE 

STATY AMERICKE: 

20 

ZASLOVENSKU 

REPUBLIKU: 
Pn1ohal 

Povinnosti vo vzt'ahu k uplatnovaniu hibkoveho preverovania pri identifikacii 

a nahlasovani uctov oznamovanych Spojenym statom americkjm a platieb urcitjm 

nezucastnenym financnym instiruciam 

I. VSeobecne 

A. Slovenska republika je povinna po:Zadovat' od slovenslcych oznamujucich 

fmancn-ych imtitUcii, aby uplamovali postupy hlbkoveho preverovania uvedene v tejto 

pn1ohe I na ueel identiflkacie uctov oznamovanych USA a uctov nezt1eastnenych 

financnych institUcii. 

B. Na ueely tejto dohody 

1. Vsetky sum.y su uvedene v americkych dolaroch a zahiiiaju aj ich 

ekvivalenty v inych menach. 

2. v pripade, ak nie je uvedene inak, zostatok na ucte alebo jeho hodnota sa 

stanovf k poslednemu dilu kalendarneho roka alebo ineho prislusneho 

oznamovacieho obdobia. 

3. V pripade, Ze je podl'a prilohy I potrebne stanovit' hranicny zostatok na 

uCte alebo hranicne hodnoty k 30. jllnu 2014, predmetny zostatok alebo hodnota 

sa urci k tomuto dilu alebo k poslednemu dnu oznamovacieho obdobia, ktore sa 

koncf bezprostredne pred 30. jllnom 2014, a kde je ureene stanovit' prahory 

zostatok alebo prahow hodnotu k poslednemu dilu kalendarneho roka podfa 

prilohy I, predmetny zostatok alebo hodnota sa stanovuju k poslednemu diiu 

kalendameho roka alebo ineho prislu!!neho omamovacieho obdobia. 

4. Podfa easti II odseku E bodu 1 tejto prilohy I sa ucet povafuje za ucet 

oznamovany SpojenY'm statom od datumu, kedy bol na zaklade postupov 

hlbkoveho preverovania podfa tejto prilohy I identiflkovany ako tak:Yto ueet. 

5. Pokial' nie je uvedene inak, informacie o uete oznamovanom SpojenY'm 

Statom sa oznamuju raz rocne poeas kalendarneho roka, ktozy nasleduje po roku, 

ku ktoremu sa informacie vzt'ahuju. 

C. Ako altematfvu k postupom uvedenY'm v kaZdej Casti tejto pn1ohy I moze 

Slovenska republika umoZnit' slovenskYm oznamujucim :financnY'm in5tit6ciam, aby pri 

stanoveru, ci dany ucet je uctom oznamovanY'm SpojenY'm Statom alebo uctom 

nezt1Castnenej flnancnej institUcie, vyuZili postupy uvedene v prislusnych nariadeniach a 

predpisoch Ministerstva flnancii Spojenych statov. Slovenska republika moze umomit' 

slovenslcym omamujucim flnancnY'm inStitUciam, aby uskutocnili taketo rozhodnutie 

osobitne pre kaZdu cast' tejto prilohy I vo vzt'ahu ku vsetkY'm prislusnY'm flnancnY'm 

1 
uctom alebo osobitne pre aktlkol'vek jednoznaene identi:fikovanu skupinu talcychto uctov 

(napriklad podl'a predmetu podnikania alebo miesta vedenia uctu). 

II. Existujiice ucty fyzicktch osob. Na ueely identiflkacie uctov oznamovanych Spojenjm 

statom spomedzi existujucich uctov vedenych pre fyzicke osoby (,existujuce ucty fyzickych 

os6b") sa uplamuju ~ie uvedene pravidla a postupy. 

A. Ucty, ktore nemusia byt' predmetom preverovania, identifilclcie alebo 

oznamovania. Pokial' sa slovenska oznamujuca :financrui in8tirucia nerozhodne inak, ci 

uZ VO Vzfahu ku VSeticym existujucim uctom fyzickjch os<Jb, alebo OSObitne pre 

akUkol'vek jednoznacne identi:fikovanu skupinu talcychto uctov, a to v prfpade, ak taketo 

rozhodnutie urnoznuju vykonavajuce predpisy Slovenskej republiky, predmetom 

preverovania, identi:fikacie alebo oznamovania uctov oznamovanych Spojenjm Statom 

nemusia byt' tieto existujuce ucty fyzickych os6b: 

1. Existujuci ucet fyzickej osoby, v prfpade ktoreho zostatok alebo hodnota 

nepresahuje surnu 50 000 USD k 30. joou 2014 podl'a odseku E bodu 2 tejto easti. 

2. Existujuci ueet fyzickej osoby, ktocy predstavuje poistnu zmluvu 

s odkupnou hodnotou alebo anuitnu zmluvu a v pripade ktoreho zostatok alebo 

hodnota je najviac 250 000 USD k 30. joou 2014 podl'a odseku E bodu 2 tejto 

easti. 

3. Existujuci ucet fyzickej osoby, ktocy predstavuje poistnu zmluvu 

s odkupnou hodnotou alebo anuitnu zmluvu, pokial' pravne predpisy alebo 

nariadenia Slovenskej republiky alebo Spojenych statov prakticky neumoznuju 

predaj takejto poistnej zmluvy s odkupnou hodnotou alebo anuitnej zmluvy 

rezidentovi Spojenych Sta.tov (naprfklad v prfpade, ak prislu5rui financna instirucia 

nie je naleZite registrovana podl'a pravnych predpisov Spojenych ~tatov, prieom 

pnivne predpisy Slovenskej republiky vyZaduju nahlasenie alebo zrazenie dane 

v suvislosti s poistnYmi produktmi, ktore uzatvorili rezidenti Slovenskej 

republiky). 

4. Vkladovy ueet so zostatkom v maximalnej vyske 50 000 USD. 

B. Postupy preverovania existujiicich iictov fyzickYch osob, v pripade ktortch 

zostatok alebo hodnota k 30. jiinu 2014 je vvssia ako 50 000 USD (resp. 250 000 USD 

v prfpade poistnei zmluvv s odkupnou hodnotou alebo anuitnej zmluvy), ale niBia 

ako 1 000 000 USD {,ucty s nizkou hodnotou"). 

1. Yvhl'adavanie v elektronickfch zaznamoch. Slovenska oznamujuca 

:financna in8titUcia je povinna preverit', ci udaje, ktore umomuju elektronicke 

vyhl'adavanie a ktore vedie slovenska oznamujuca :financna inStirucia, obsahuju 

niektore z cychto indicii prlslusnosti k Spojenjm statom: 

2 
a) oznaeenie dnitel'a uctu ako obCana alebo rezidenta Spojenych 

statov, 

b) jednoznacne uvedenie miesta narodenia v Spojenych statoch, 

c) sucasnu postow adresu alebo sueasnu adresu bydliska v Spojenych 

statoch (vratane po5toveho priecinku v Spojenych statoch), 

d) sueasne telef6nne cislo v Spojenych statoch, 

e) trvale prlkazy na prevod financnych prostriedkov na ucet vedeny 

v Spojenych statoch, 

f) aktualne platnu plnu moe alebo podpisove pravo udelene osobe 

s adresou v Spojenych statoch, alebo 

g) adresu osoby preberajucej postu alebo osoby na lischovu poSty, 

ktora je jedinou adresou v zaznamoch slovenskej oznamujucej financnej 

imtitlicie v suvislosti. s drZiterom uctu. v pripade existujuceho uctu 

fyzickej osoby, ktor:Y je uctom s nizkou hodnotou, sa adresa osoby 

preberajucej postu alebo osoby na uschovu poSty mimo Spojenych statov 

nepovafuje za indicie prislu8nosti k Spojen:Ym Statom. 

2. Ak sa poeas elektronickeho vyhfadavania nezisti Ziadna z indicif 

prislu8nosti k Spojen:Ym statom, ktore su uvedene v odseku B bode 1 tejto Casti, 

nebudu potrebne Ziadne d'alsie Ukony, ak nenastane zmena okolnosti, ktora rna za 

nasledok vznik jednej alebo viacezych indicif prislu8nosti k Spojen:Ym smtom vo 

vzt'ahu k danemu uctu, alebo ak sa z uctu nestane ueet s vysokou hodnotou 

v zrnysle odseku D tejto Casti. 

3. Ak. sa pocas elektronickeho vyhradavania zisti niektora z indicii 

prislu8nosti k Spojen:Ym statom, ktore sli uvedene v odseku B bode 1. tejto casti, 

alebo ak nastane zmena okolnosti, ktora rna za nasledok vznik jednej alebo 

viacerjch indicii prislu8nosti k Spojen:Ym St.atom vo vzt'ahu k danemu uctu, 

slovenska oznamujuca financna inStitlicia je povinna povaiovat' dany ueet za ucet 

oznamovany Spojenym statom, pokial' sa nerozhodne uplatnit' odsek B bod 4 tejto 

casti, ak sa na dany ucet sa vzt'ahuje niektora z vynimiek v uvedenom odseku. 

4. Bez ohl'adu na skutocnost', ci sa zistia indicie prislu8nosti k Spojen:Ym 

statom podl'a odseku B bodu 1 tejto Casti, slovenska oznamujuca financna 

inStitUcia nie je povinna povaZ<>vat' ucet za ueet oznamovany Spojen:Ym statom 

v t:Ychto pripadoch: 

a) ak je v udajoch 0 drZitel'ovi uctu jednoznacne uvedene miesto 

narodenia v Spojenjch sttitoch, slovenska oznamujuca financmi inStitlicia 

ziska alebo na :zaklade preverovania v minulosti rna vo svojich zaznamoch 

3 
(1) eestne vyhlasenie, ze drZitef uctu nie je obcanorn Spojenych 

statov ani rezidentorn Spojenych statov na dailove ucely (ktore 

rnoze byt' na formulari IRS typu W -8 alebo podobnorn 

dohodnutorn fonnulari), 

(2) identifikaciu na zaklade cestovneho pasu, ktocy nie je 

cestovn:Yrn pasorn vydan:Yrn Spojenymi §tatmi, alebo identifikaciu 

na za.Idade ineho Uradneho dokladu totoinosti, ktora preukazuje, ze 

drZitel' uctu rna ine obCianstvo alebo statnu prislu8nost' inej krajiny, 

nez su Spojene staty, a 

(3) k6piu potvrdenia drZitefa UCtu 0 Strate statneho obCianstva 

Spojenych statov alebo primerane vysvetlenie 

(a) dovodu, pre ktocy drZitel' uctu nedisponuje takjrnto 

potvrdenfm napriek vzdaniu sa statneho obCianstva 

Spojenych Statov, alebo 

(b) dovodu, pre ktocy drZitef uctu nezfskal statne 

obcianstvo Spojenych statov pri svojorn narodeni. 

b) v prfpade, ak v udajoch 0 drZitel'ovi uctu je uvedena sucasna 

postova adresa alebo adresa bydliska v Spojenjch statov, alebo jedno 

alebo viacero telefonnych Cisel v Spojenjch statoch sllvisiacich s danjm 

uetom, slovenska oznamujuca financna imtitUcia ziska alebo na zaklade 

preverovania v minulosti rna vo svojich zAznamoch 

(1) eestne vyhlasenie, ze drZitef uctu nie je obeanorn Spojenych 

statov ani rezidentom Spojenych Statov na dailove ueely (ktore 

moie byt' na fonnulari IRS typu W -8 alebo podobnom 

dohodnutom formulari) a 

(2) pfsomny dokaz v zmysle definicie v odseku D easti VI tejto 

prilohy I, ktocy potvrdzuje, ie drZitel' U:ctu nie je obcanorn 

Spojenych statov. 

c) v pripade, ak informacie 0 drZitefovi uctu obsahuju trvali prlkazy 

na prevod jinancnjch prostriedkov na ucet vedenj v Spojenjch statoch, 

slovenska oznamujuca financna institUcia ziska alebo na z8klade 

preverovania v rninulosti rna vo svojich zS.znamoch 

(1) cestne vyhlasenie, ie drZitel' uctu nie je obCa.norn Spojenych 

statov ani rezidentorn Spojenych ~ov na dailove ucely (ktore 

moze byt' na formulari IRS typu W -8 alebo podobnom 

dohodnutorn formulari) a 

4 
(2) pisomny dokaz v zmysle definfcie v odseku D casti VI tejto 

prilohy I, ktocy potvrdzuje; re drZiter uctu nie je obeanom 

Spojenych statov. 

d) v prfpade, ak udaje 0 drZiterovi uctu obsahuju platnu plnu moe 

alebo podpisovi prdvo udelene osobe s adresou v Spojenjch statoch, 

adresu osoby preberajucej postu alebo osoby na lischovu posty, ktord je 

jedinou adresou uvedenou v fldajoch o driitefovi Ultu, alebo ak sa v 

suvislosti s danjm uctom uvddza jedno alebo viacero te/efonnych else/ 

v Spojenjch sttitoch (pricom udaje o ucte obsahuju aj telefonne cis/o 

mimo Spojenjch sttitov). slovenska oznamujuca financna institUcia ziska 

alebo na zaklade preverovania v minulosti rna vo svojich zaznamoch 

(1) cestne vyhlasenie, ze drZitef uCtu nie je obeanom Spojenych 

statov ani rezidentom Spojenych statov na daiiove ueely (ktore 

moze byt' na formulan IRS typu W -8 alebo podobnom 

dohodnutom formulliri), alebo 

(2) pisomny dokaz v zmysle defmfcie v odseku D Casti VI tejto 

prflohy I, ktocy potvrdzuje, ze drZitef uctu nie je obCanom 

Spojenych statov. 

C. Dodato~ne postupy upladiovane vo vzt'ahu k existujucim u~tom fyzick:Ych 

osob, ktore su uCtami s nizkou hodnotou. 

1. Existujuce ucty fyziczych osob, ktore su uctami s nizkou hodnotou, sa 

musia preverif z hl'adiska indicii prfslu5nosti k SpojenY'm statom do 30. jooa 

2016. 

2. Ak v suvislosti s existujucim uctom fyzickej osoby, ktocy je uctom 

s nizkou hodnotou, nastane zmena okolnosti, ktora rna za nasledok vznik jednej 

alebo viacecych indicii prfslu5nosti k SpojenY'm statom uvedenych v odseku B 

bode 1 tejto casti vo vzt'ahu k danemu uctu, slovenska oznamujuca financna 

in5titU.cia je povinna pov8Zovaf dany ucet za ueet oznamovany SpojenY'm statom, 

pokial' sa nail nevzt'ahuje odsek B bod 4 v tejto easti. 

3. S vjnimkou vkladovych uctov podfa odseku A bodu 4 tejto easti sa kaZdy 

existujuci ueet fyzickej osoby, ktocy bol identifikovany ako ueet oznamovany 

Spojenjrn statom podfa tejto easti, musi pova.Zovaf za ueet oznamovany 

Spojenjrn smtom vo v~etkych nas1edujucich rokoch, pokiaf drZitel' uctu 

neprestane byt' urcenou americkou osobou. 

D. Postupy ro:direneho preverovania existujucich uctov fyzickfch osob, ktortch 

zostatok alebo hodnota presahuje sumu 1 000 000 USD k 30. iunu 2014 alebo k 31. 

decembru 2015 a kaideho d'alSieho roka (,uctv s vvsokou hodnotou") 

5 
1. Vyhl'adavanie v elektronickYch zaznamoch. Slovenska oznamuJuca 

financmi instimcia je povinna preverif, ci udaje, ktore umoZiiuju elektronicke 

vyhfadavanie a ktore vedie slovenska oznamujuca financna in8titu.cia, obsahuju 

niektoru z indicii prislusnosti k SpojenYn1 statom uvedenu v odseku B bode 1 

tejto casti. 

2. VYhl'adavanie v papierovfch zaznamoch. Ak zaznamy slovenskej 

oznamujucej financnej inStitUcie, ktore sa daju elektronicky prehfadavaf, 

obsahuju polia a zachytavaju vktky udaje uvedene v odseku D bode 3 tejto easti, 

nie je potrebne Ziadne d'alsie vyhfadavanie v papierovych z8znamoch. Ak 

elektronicke databazy nezachytavaju vsetky tieto udaje, slovenska oznamujuca 

financna instimcia je povinna vo vzfahu k uctu s vysokou hodnotou preverif aj 

kmenove zaznamy klienta a v pripade, ak sa v nich tieto udaje nenachadzaju, musi 

preverif aj nizsie uvedene dokumenty, ktore slovenska oznamujuca :financna 

inStitUcia ziskala v suvislosti s uctom v priebehu uplynulych piatich rokov, ci 

neobsahuju niektore z zychto indfcii Spojenych Sta.tov uvedenych v odseku B 

bodu 1 tejto easti: 

a) najaJ.ctualnejsie pisomne dokazy ziskane v suvislosti s uctom, 

b) najaktualnejsiu zmluvu 0 zriadenf uctu alebo dokumentaciu k uctu, 

c) najaktualnejsiu dokumentaciu, ktoru slovenska oznamujuca 

financna inStitUcia zfskala postupmi preverovania v ramci postupov proti 

praniu ~inavych penazi a poznavania svojich klientov, 

d) aJ.ctualne platnu plnu moe alebo podpisove pravo, a 

e) aktualne platne trvale prikazy na prevod financnych prostriedkov. 

3. Vynimka v pripade, ak databazy obsahujii dostatocne iidaje. 

Slovenska oznamujuca financna inStitUcia nie je povinm\ prehfadavaf papierove 

zamamy podfa odseku D bodu 2 tejto Casti v pripade, ak udaje slovenskej 

oznamujucej financnej institiicie, ktore umomuju elektronicke vyhfadavanie, 

obsahuju nasledovne informacie 

a) narodnosf alebo rezidenciu drZitera uctu, 

b) adresu bydliska dditefa uCtu a jeho postovU adresu podfa 

aktwilnych zaznamov slovenskej oznamujucej fmancnej inSt:iwcie, 

c) telef6nne cislo alebo telef6nne cisla drZitefa uctu podfa aktualnych 

zaznamov slovenskej oznamujucej :financnej institUcie, ak sa v nich 

nachadza, 

d) existenciu trvalych prikazov na prevod finanenych prostriedkov 

6 
z predmetneho uctu na iny ucet (vratane uctu v inej pobocke slovenskej 

oznamujucej financnej institticie, alebo v inej financnej inStitticii), 

e) existenciu adresy osoby preberajucej postu alebo osoby na uschovu 

posty pre drZitel'a uctu, a 

f) existenciu akejkol'vek plnej moci alebo podpisoveho prava k uctu. 

4. Ziadosf o poskytnutie infonmicif zo strany mandera pre styk 

s klientmi. Okrem vyhl'adavania vo vyssie uvedenych elektroniclcych 

a papierov:Ych zaznamoch je slovenska oznamujuca financna institticia povinrui 

povaiovat' za ueet oznamovany Spojen:Ym statom ak:Ykol'vek ueet s vysokou 

hodnotou, ktocy bol prideleny manazerovi pre styk s klientmi (vratane 

ak:Ychkol'vek financnych uctov spojenych s talcymto uctom s vysokou hodnotou), 

ak manazer pre styk s klientmi disponuje informaciou 0 tom, Ze drZitel' uctu je 

ureenou americkou osobou. 

5. Ucinok zistenia indfcif zykajiicich sa Spojenych itatov. 

a) Ak sa poeas roz:Sireneho preverovania vyssie uvedenych uctov 

s vysokou hodnotou nezisti Ziadna z indfcii prlslusnosti k Spojen:Ym 

statom podl'a odseku B bodu 1 tejto casti, prieom ueet nebol 

identifikovany ako ucet vedeny na urcenu americkU osobu podl'a odseku 

D bodu 4 tejto casti, nebudu potrebne ziadne d'alsie Ukony, k:Ym nenastane 

zmena okolnosti, ktora rna. za nasledok vznik jednej alebo viacecych 

indicii prlslu8nosti k Spojenym statom vo vzt'ahu k danemu uctu. 

b) Ak sa poeas roz5ireneho preverovania uctov s vysokou hodnotou 

zisti niektora z indicii prislu8nosti k Spojen:Ym statom podfa odseku B 

bodu 1 tejto casti, alebo ak neskor nastane zmena okolnosti, ktora rna za 

nasledok vznik jednej alebo viacecych indfcii prlslusnosti k Spojen:Ym 

Statom vo vzt'ahu k danemu uctu, slovenska oznamujuca financna 

inStitUcia je povinrui povaiovat' predmetny ueet za ucet oznamovany 

Spojen:Ym statom, pokial' sa nerozhodne uplatnit' odsek B bod 4 tejto easti, 

ak sa na dany ucet sa vzt'ahuje niektora z v:Yniroiek v uvedenom odseku. 

c) S vynimkou vkladov:Ych uctov podl'a odseku A bodu 4 tejto casti sa 

kaZdy existujuci ueet fyzickej osoby, ktocy bol identifikovany ako ucet 

oznamovany Spojen:Ym statom podfa tejto easti, musi povaiovat' za ueet 

oznamovany Spojen:Ym Sta.tom vo vsetlcych nasledujucich rokoch, pokial' 

drZitef uctu neprestane byt' ureenou americkou osobou. 

E. Dodatocne postupy uplatiiovane vo vzt'abu k uctom s vvsokou hodnotou. 

1. Ak existujuci ucet fyzickej osoby je uctom s vysokou hod.notou k 30. jlinu 

2014, slovenska oznamujuca financna institlicia je povinna dokoncit' postupy 

7 
ro:zSireneho preverovania podl'a odseku D tejto casti vo vzt'ahu k takemuto uctu 

do 30. jnna 2015. Ak sana za.klade takehoto preverenia zisti, ze ucet je uctom 

oznamovanym Spojenym statom k 31. decembru 2014 alebo po tomto datume, 

slovenska oznamujuca financna inStirucia je povinna oznamit' poZadovane 

informacie 0 takomto ucte za rok 2014 v prvom oznameni 0 ucte, a potom 

ka:ldorocne. V pripade uctu identiflkovaneho ako uetu oznamovaneho Spojenjm 

statom k 31. decembru 2014 alebo pred tjmto datumom a k alebo pred 30. jnnom 

2015 slovenska oznamujuca financna inStirucia nie je povinna oznamit' informacie 

0 takomto ucte za rok 2014, ale je povinna oznamovat' informacie 0 takomto ucte 

nasledne kaZdorocne. 

2. Ak existujuci ueet fyzickej osoby nie je uctom s vysokou hodnotou k 30. 

JUDU 2014, ale stane sa Uctorn S vysokou hodnotOU k poslednernu dilu roka 2015 

alebo ktorehokol'vek nasledujuceho kalendarneho roka, slovenska oznamujuca 

financna inStirucia je povinna dokoncit' postupy roz8ireneho preverovania podl'a 

odseku D tejto casti vo vzt'ahu k takemuto uetu do siestich mesiacov od 

posledneho dna kalendameho roka, v ktorom sa ucet stal uctom s vysokou 

hodnotou. Ak sa na z8.klade takehoto preverenia zisti, Ze ueet je uctom 

oznamovanjm Spojenjm statom, slovenska oznamujuca financna inStirucia je 

povinna oznamit' poZadovane informacie 0 takornto ucte v sUvislosti s rokom, 

v ktororn bol predmetny ucet identifikovany ako ucet oznamovany Spojenjm 

statorn a kaZdorocne za nasledujUce roky, pokial' drZi.tel' uctu neprestane byt' 

ureenou americkou osobou. 

3. Ak slovenska oznamujuca financna inStirucia uplatni postupy ro:zSireneho 

preverovania podl'a odseku D tejto easti na ueet s vysokou hodnotou, slovensloi 

oznamujuca financna instirucia nebude musiet' opatovne uplatiiovat' tieto postupy 

s vjnimkou preverenia u manaZ6ra pre styk s klientmi podl'a odseku D bodu 4 

tejto casti na ten istj ucet s vysokou hodnotou v nasledujucich rokoch. 

4. Ak nastane zmena okolnosti v suvislosti s uctorn s vysokou hodnotou, 

ktora rna za nasledok vznikjednej alebo viacerych indicif prislusnosti k Spojenjm 

Statom vo vzt'ahu k predmetnernu uctu podl'a odseku B bodu 1 tejto easti, potom 

slovenska oznamujuca finanena inStitUcia je povinna pova:lovat' dany ueet za ueet 

oznamovany Spojenjm Statorn, pokial' sa nerozhodne uplatnit' odsek B bodu 4 

tejto easti, ak sa ana dany ucet sa vzt'ahuje niektora z v:Ynimiek v uvedenorn 

odseku. 

5. Slovenska oznamujuca financna inStirucia je povinna implementovat' 

postupy, ktorjmi zabezpeei, ze manazer pre styk s klientmi zisti akUkol'vek 

zmenu okolnosti stivisiacich s uctom. Ak napriklad rnana:lerovi pre styk 

s klientmi bolo oznamene, ze vlastnik uctu rna now postow adresu v Spojenych 

statoch, slovenska oznamujuca finanena instirucia je povinna pova:lovat' now 

adresu za zmenu okolnosti a v pripade, ak sa rozhodne postupovat' podl'a odseku 

B bodu 4 tejto Ca.sti, je povinna ziskaf prislusne dokumenty od drZitel'a uctu. 

8 
F. Existujuce ucty fyzick:£ch osob, ktore boli zdokumentovane na urcite ine 

uceJy. Slovenska oznamujuca financna inStirucia, ktoni v minulosti pri plneni svojich 

povinnosti na z8klade dohody medzi opnivnen'Ym sprostredkovatel'om, zahranicnou 

osobnou spolocnost'ou (partnership) alebo zahranicn'Ym zvereneckYm fondom (trustom) 

opravnenYmi ukladat' daii vyberanu zr8.Zkou a IRS na ucely zrazenia dane alebo pri 

plneni svojich povinnosti podfa kapitoly 61 Wavy 26 zbierky zakonov Spojenych "statov 

ziskala od drZitefa uctu dokumenty, ktore preukazuju, ze nie je obCanom ani rezidentom 

Spojenych statov, nie je povinna vykonat' postupy podfa odseku B bodu 1 tejto Casti 

v pripade uctov s nizkou hodnotou alebo podl'a odseku D bodov 1 aZ 3 tejto easti 

v pripade uctov s vysokou hodnotou. 

III. Nove ucty fvzickfch osob. Na ucely identiflkacie uctov oznamovanych Spojenjm 

stAtom spomedzi financnych uctov fyzickjch osob, ktore boli zriadene po 1. juli 2014 vnitane 

tohto datumu ("nove ucty fyzickjch osob"), sa uplatiiuju nizsie uvedene pravidla a postupy. 

A. Ucty, ktore nemusia byt' predmetom preverovania, identifikacie alebo 

oznamovania. Pokiaf sa slovenska oznamujuca financna instirucia nerozhodne inak, ci 

uZ vo vzt'ahu k vsetkjm nov'Ym uctom fyzickjch osob, alebo osobitne pre akUkol'vek 

jednoznaene identifikovanu skupinu takjchto uctov, a to v pripade, ak taketo rozhodnutie 

umomuju vykonavajuce predpisy Slovenskej republiky, predmetom preverovania, 

identifikacie alebo oznamovania uctov oznamovanych Spojenjm stAtom nemusia byt' 

tieto nove uCty fyzickjch osob 

1. Vkladovj ucet, pokiaf zostatok alebo hodnota na ucte nepresiahne sumu 

50 000 usn na konci akehokofvek kalendarneho roka alebo ineho prislu8neho 

oznamovacieho obdobia. 

2. Poistna zmluva s odkupnou hodnotou, pokial' odkupna hodnota 

nepresiahne sumu 50 000 USD na konci akehokofvek kalendarneho roka alebo 

ineho prislusneho oznamovacieho obdobia. 

B. Ostatne nove uctv fvzicktch osob. Pokial' ide o nove ucty fyzickych osob, ktore 

nie su uvedene v odseku A tejto easti, slovenska oznamujuca financna inStirucia je 

povinna pri zriadenf uctu (alebo do 90 dni od konca kalenctarneho roka, v ktorom ueet 

prestane zodpovedat' defmicii podl'a odseku A tejto Casti) ziskat' cestne vyhlasenie, ktore 

mOfe byt' sueast'ou dokumentov poskytnutych pri zriadeni uctu a ktore umoZni 

slovenskej oznamujucej fmancnej inStitUcii ureit', ci drZitef uctuje rezidentom Spojenych 

Sta.tov na danove ucely (na tento ucel sa obean Spojenych Sta.tov povaZuje za rezidenta 

Spojenych statov na dailove ucely aj v prfpade, ak drZitel' uctu je dailov'Ym rezidentom 

ineho statu), a potvrdit' odovodnenost' takehoto eestneho vyhlasenia na zaklade 

informacii, ktore slovensk8. oznamujuca fmancna inStitUcia ziskala ·v suvislosti so 

zriadenim uctu, vratane akjchkol'vek dokumentov ziskanych pri postupoch preverovania 

v ramci boja proti praniu spinavjch peiiazi. 

1. Ak sa na zaklade cestneho vyhlasenia zisti, ze dditef uctu je rezidentom 

Spojenych statov na danove ucely, slovenska oznamujuca financna inStirucia je 

9 
pov:inna pova.Zovat' predmetny ucet za ucet oznamovany Spojen:Ym statom 

a ziskat' cestne vyhlasenie, ktoreho sucast'ouje americke DIC dditefa uctu (ktore 

moze byt' na formulari IRS typu W -9 alebo podobnom dohodnutom formulari). 

2. Ak V SUVislosti S llOvYrn UCtom fyzickej osoby nastane zmena okolnosti, na 

zaklade ktorej slovenska oznamujuca fmancrui instirucia zisti alebo rna dovod 

predpokladat', fe povodne cestne vyhlasenie je nespravne alebo nemofe sluZit' 

ako spol'ahliv)f podklad, slovenska oznamujuca fmancrui instirucia nemofe 

vychadzat' z povodneho cestneho vyhlasenia a musi ziskat' platne eestne 

vyhlasenie, na zaklade ktoreho sa da ucit', ci drZitel' uctu je obeanom Spojenych 

Statov alebo rezidentom na daiiove ucely Spojenych statov. V pripade, ak 

slovenska oznamujuca financna in8tirucia nemoze ziskat' platne eestne vyhlasenie, 

je povinna pova.Zovat' predmetny ueet za ueet oznamovany SpojenY"m statom. 

IV. Existujuce ucty subjektov (entit). Na ueely identifikacie uctov oznamovanych 

Spojenym statom a uctov nezlieastnenych financnych inStitUcii spomedzi existujucich Mtov 

subjektov (,existujuce ucty subjektov (entit)'') sa uplatiiuju nizsie uvedene pravidla a postupy. 

A. Uctv subjektov (entit), ktore nemusia bvt' predmetom preverovania, 

identifikacie alebo oznamovania. Pokiaf sa slovenska oznamujuca financrui inStitUcia 

nerozhodne inak, ci uz vo vzt'ahu k vsetk:Ym existujucim uctom subjektov (entit), alebo 

osobitne pre akUkol'vek jednoznaene identifikovanu skupinu takfchto uctov, a to 

v pripade, ak taketo rozhodnutie umomuju vykonavajuce predpisy Slovenskej republik.y, 

predmetom preverovania, identifikacie alebo oznamovania uctov oznamovanych 

Spojen:Ym Statom nemusf byt' existujuci ueet subjektu (entity), ktoreho zostatok alebo 

hodnota k 30. j1lnu 2014 nepresahuje sumu 250 000 USD, a.Z kYm zostatok na ucte alebo 

jeho hodnota nepresiahne sumu 1 000 000 USD. 

B. Ucty subjektov (entft), ktore su predmetom preverovania. Existujuci ueet 

subjektu, ktoreho zostatok alebo hodnota k 30. jlinu 2014 presahuje sumu 250 000 USD, 

a existujuci ucet subjektu, ktocy spociatku nepresahuje sumu 250 000 USD, ale zostatok 

alebo hodnota ktoreho presiahne sumu 1 000 000 USD k poslednemu diiu roku 2015 

alebo akehokofvek nasledujuceho kalencbirneho roka, sa musi preverit' v sulade 

s postupmi uvedenfmi v odseku D tejto Casti. 

C. Ucty subjektov (entft), ktore sa musia oznamovat'. Pokiaf ideo existujuce ucty 

subjektov uvedene v odseku B tejto casti, za ucty oznamovane Spojen:Ym Statom sa 

povafujti len tie ucty, ktore su vedene pre jeden alebo viacero subjektov, ktore su 

ureenY"mi americkyroi osobami, alebo pre pasfvne nefinancne zahranicne subjekty 

s jednou alebo viacerYmi ovladajucimi osobami, ktore su obCanmi alebo rezidentmi 

Spojenych statov. Okrem toho ucty nezMastnenych financnych in8titUcii sa pova.Zuju za 

ucty, pri ktorych sa sUhrnne platby uvedene v clanku 4 ods. 1 pfsm. b) dohody oznamuju 

prislu8nemu organu Slovenskej republiky. 

D. Postupy preverovania na ucel identifduicie uctov subjektov (entit), ktore sa 

musia oznamovat'. V pripade existujucich uctov subjektov (entft) podfa odseku B tejto 

10 
casti slovenska oznamujuca financna illStitUcia je povinna pri stanoveni, ci ucet je vedeny 

pre jednu alebo viacero urcenych americkych osob, pre pasivne ne:financne zahranicne 

subjekty s jednou alebo viacerymi ovhldajucimi osobami, ktore su obCanmi alebo 

rezidentmi Spojenych ~tatov, alebo pre ne:zUeastnene financne inStitUcie, uplatiiovat' tieto 

postupy preverovania 

1. Stanovenie, ci subjekt ie urcenou americkou osobou. 

a) Preverit' udaje uchovavane na regulacne ueely alebo na ueely 

vzt'ahov s klientmi (vratane infonnacii ziskanych v ramci postupov proti 

praniu spinavjch penazi a poznavania svojich klientov) s ciefom zistit', ci 

tieto udaje nenaznacuju, ie drZitef uctu je americka osoba Na tento ueel 

moie byt' udajom, ktocy naznacuje, Ze drZitef uctu je americka osoba, aj 

miesto zaloienia alebo zriadenia spoloenosti alebo adresa v Spojenych 

statoch. 

b) Ak udaje naznaeujU, Ze drZitel' uctu je americka osoba, slovenska 

oznamujuca financna in~titUcia je povinna povafovat' predmetny ueet za 

ueet oznamovany Spojen:Ym ~tatom, pokiaf od dditefa uctu neziska cestne 

vyhlasenie (ktore moie byt' na fonnuhlri IRS typu W -8 alebo W -9 alebo 

podobnom dohodnutom formulan) alebo odovodnene nezisti na zaklade 

informacii, ktore rna k dispozicii alebo sU verejne dostupne, Ze drZitef uctu • 

nie je urcenou americkou osobou. 

2. Stanovenie, ci je neamerickf subjekt (entita) financnou institUciou. 

a) Preverit' udaje uchovavane na regulacne ucely alebo v ramci 

vzt'ahov s klientmi (vnitane infonnacii ziskanych v sUlade s postupmi 

preverovania na boj proti praniu 5pinavjch penazl) s ciel'om zistit', ci tieto 

udaje nenaznaeuju, ze drZitef uctuje financna in~titUcia. 

b) Ak Udaje naznacuju, Ze drZitef uctuje financna imtitUcia, alebo ak 

si slovenska oznamujuca financna inStitUcia overi jeho globalne 

identifikaCne cislo sprostredkovatefa podfa zoznamu zahranicnych 

financnych institUcii, ktocy zverejnuje IRS, ucet nie je uctom 

oznamovan:Ym Spojen:Ym ~tatom. 

3. Stanovenie, ci financna institUcia je neziicastnenou financnou 

institUciou, v pripade ktorej sa na platby, ktore su jej uhradzane, vzt'ahuje 

suhrnne oznamovanie podl'a clanku 4 ods.l pism. b) dohody. 

a) Na zaklade odseku D bodu 3 pism. b) tejto easti slovenska 

oznamujuca financna in8titUcia more stanovit', Ze drZitef uctu je 

slovenskou financnou institUciou alebo inou fmancnou inStitUciou v 

jurisdikcii partnerskeho ~tu, ak tUto skutocnost' odovodnene zisti na 

zaklade jeho globalneho identifikacneho cisla sprostredkovatefa podfa 

11 
zoznamu zahranicnych financnych instimcii, ktocy zverejiiuje IRS, alebo 

na zaklade inych informacii, ktore su verejne dostupne alebo ich rna 

slovenska oznamujuca financna instimcia k dispozicii. V takom pripade 

nie je potrebne Ziadne <falsie preverovanie, identifikacia alebo 

nahlasovanie takehoto uctu. 

b) v pripade, ak drZitef uctuje slovenskou financnou ~itUciou alebo 

inou financnou in5timciou v jurisdikcii partnerskeho statu, ktoru IRS 

povaZuje za nerucastnenu financnu ~imciu. predmetny ucet nie je uctom 

oznamovanY'ffi SpojenY'ffi statom, ale platby drZitefovi uctu musia byt' 

oznamovane tak, ako je to uvedene v cl8nku 4 ods. 1 pism. b) dohody. 

c) v pripade, ak drZitel' uctu nie je slovenskou fmancnou inStitticiou 

alebo inou fmancnou imtimciou v jurisdikcii partnerskeho Statu, slovenska 

oznamujuca fmancna inStimcia je povinna povaZovaf drZitefa uctu za 

nerueastnenu fmancnu inStiruciu. v pripade ktorej sa platby, ktore su jej 

uhradzane, maju oznamovat' podfa clanku 4 ods. 1 pism. b dohody, pokiaf 

slovenska oznamujuca financna inStirucia 

(1) nezfska eestne vyhlasenie (ktore m6:le byt' na formulari IRS 

typu W -8 alebo podobnom dohodnutom formulari) od drZitefa 

uctu, ktocy je oficialne uznanou zahranicnou financnou inStitUciou 

spfnajucou poZiadavky zakona FATCA alebo oslobodenY'ffi 

skutocnY'ffi vlastm'kom prljmu v zmysle definicii cychto pojmov 

v prislu8nych nariadeniach a predpisoch Ministerstva financii 

Spojenych Statov; alebo 

(2) neoveri v pripade ruCastnenej zahranicnej finanenej 

inStitUcie alebo registrovanej zahranicnej financnej inStirucie 

spliiajucej pofiadavky zakona FATCA globalne identifikaene cfslo 

sprostredkovatefa uvedeneho pre dditefa uctu v zozname 

zahranicnych fmancnych instimcif, ktocy zverejnuje IRS. 

4. Stanovenie, ci ucet v dribe nefmancneho zahranicneho subiektu 

(entity) je uctom oznamovanym Spojenym statom. Pokiaf ide o drZitefa 

ex.istujuceho uctu subjektu, ktocy nebol identifikovany ako americka osoba alebo 

financna instirucia, slovenska oznamujuca financna inStirucia musi zistit', ci 

drZitel' uetu 

(i) rna ovladajuce osoby, 

(ii) je pasivnym nefinancntrn zahranicntrn subjektom, a ci 

(iii) niektora z jeho ovladajucich os6b je obeanom alebo rezidentom Spojenych 

statov. 

Pri takomto zist'ovani musi slovenska oznamujuca financna institUcia postupovat' 

v swade s usmerneniami podfa odseku D bodu 4 pism. a) aZ d) tejto casti 

sp6sobom, ktocy najlepsie zodpoveda konkretnym okolnostiam. 

12 
a) Pri ureovani ovladajucich osOb drZitefa uctu slovenska oznarnujuca 

fmancna instirucia mO:Ze vychadzaf z informacif ziskanych 

a uchovavanych v sulade s postupmi preverovania v ramci boja proti 

praniu spinarych penazi. 

b) Pri urcovani, ci drZitel' uctu je pasivnym nefinancn"Ym zahranicn"Ym 

subjektom, slovenska oznamujuca financna instirucia je povinna ziskaf od 

drZitel'a uctu cestne vyhlasenie (ktore mo:Ze byf na formulari IRS typu W8 alebo W -9 alebo podobnom dohodnutom formulari), pokiaf odovodnene 

nezisti na zaklade informacii, ktore rna k dispozfcii alebo su verejne 

dostupne, ze drZitel' uctu je aktivnym nefmancn"Ym zahranicn"Ym 

subjektom. 

c) Pri ureovani, ci ovladajucu osobou pasivneho nefinaneneho 

zahranicneho subjektu je obcan alebo rezident Spojenych statov na danove 

neely, slovenska oznamujuca finanena inStitUcia mo:Ze vychadzat' z 

(1) informacii ziskanych a uchovavanych v swade s postupmi 

preverovania v ramci boja proti praniu spinavych peilazi v pripade 

existujuceho uetu subjektu, ktocy je vedeny pre jeden alebo viacero 

nefinancnych zahranienych subjektov ajeho zostatok alebo 

hodnota nepresahuje sumu 1 000 000 USD; alebo 

(2) eestneho vyhlasenia (ktore moze byf na formulari IRS typu 

W -8 alebo W -9 alebo podobnom dohodnutom formulari) od 

drZitel'a uctu alebo takejto ovladajucej osoby v ptipade 

existujuceho uetu subjektu, ktocy je vedeny pre jeden alebo viacero 

nefinancnych zahranienych subjektov a jeho zostatok alebo 

hodnota presahuje sumu 1 000 000 USD. 

d) Ak je niektorou z ovladajucich osob pasivneho nefinancneho 

zahranicneho subjektu obean alebo rezident Spojenych §tatov, ucet sa 

musi pov~ovat' za ucet oznamovany Spojen:Ym ~tatom. 

E. Casort ramec postupov preverovania a dodatocnych postupov 

uplatnovanych vo vzt'ahu k existujucim uctom subjektov (entit). 

1. Existujuce uety subjektov, ktocych zostatok alebo hodnota k 30. j'llnu 2014 

presahuje sumu 250 000 usn, sa musia preverit' do 30. j'llna 2016. 

2. Existujuce ucty subjektov, ktocych zostatok alebo hodnota k 30. jl.inu 2014 

nepresahuje sumu 250 000 USD, ale presiahne sumu 1 000 000 USD k 31. 

decembru 2015 alebo akehokol'vek nasledujuceho roka, sa musia preverit' do 

siestich mesiacov od posledneho dna kalendarneho roka, v ktorom zostatok na 

ucte alebo jeho hodnota presiahne sumu 1 000 000 USD. 

13 
3. Ak v suvislosti s existujucim uctom subjektu nastane zmena okolnosti, na 

Zliklade ktorej slovenska oznamujuca financna instirucia zisti alebo rna dovod 

predpokladat', ze cestne vyhlasenie alebo ine dokumenty suvisiace s uctom su 

nespravne alebo nemo:lu sluzit' ako spofahlivy podklad, slovenska oznamujuca 

fmancna instirucia je povinna opHtovne rozhodnut' o ucte v sulade s postupmi 

uvedenYmi v odseku D tejto easti. 

V. Nove uctv subjektov (entit). Na ucely identifikacie uctov oznamovanych SpojenYm. 

statom a uctov vedenych nezuCastnenyroi fmancnYm.i in8tiruciami spomedzi financnych uctov 

vedenych subjektov, ktore boli zriadene po l. jUli 2014 vratane tohto datumu (,nove ucty 

subjektov"), sa uplamuju niZSie uvedene pravidla a postupy. 

A UCt): subjektov (entit), ktore nemusia bvt' predmetom preverovania, 

identiilkacie alebo oznamovania. Pokial' sa slovenska oznamujUca financna institUcia 

nerozhodne inak, ci uf vo vzt'ahu k vsetlcym novYm. uctom subjektov ( entit), alebo 

osobitne pre akUkofvek jednozna.Cne identifikovanu skupinu taky-chto uctov, a to 

v pripade, ak taketo rozhodnutie umoznuju vykonavajuce predpisy Slovenskej republiky, 

predmetom preverovania, identifikacie alebo oznamovania nemusi byt' ucet ku kreditnej 

karte alebo revolvingovy ueet, ktocy sa pova:luje za novy ucet subjektu, pokiaf slovenska 

oznamujuca financna instirucia, u ktorej je takYto ucet vedeny, uplatiiuje pravidla a 

postupy zamerane na zamedzenie, aby zostatolC na ucte v prospech dr:litefa uctu prekrocil 

sumu 50 000 USD. 

B. Ostatne nove iictv subjektov (entit). Pokiaf ide o nove ucty subjektov (entit), 

ktore nie su uvedene v odseku A tejto easti, slovenska oznamujuca financna inStitUcia je 

povinna urcit', ci dr:litef uctuje 

(i) ureenou americkou osobou; 

(ii) slovenskou fmancnou instiruciou alebo inou financnou inStimciou v jurisdikcii 

partnerskeho statu; 

(iii) zU.eastnenou zahranicnou financnou inStiruciou, zahranicnou fmancnou inStitUciou 

spin.ajucou poziadavky zakona FATCA alebo oslobodenyro skutocnyro vlastnikom prljmu 

v zmysle definicii uvedenych pojmov v prislu8nych predpisoch a nariadeniach 

Ministerstva fmancif Spojenych statov; alebo 

(iv) aktivnym nefinancnyro zahranienyro subjektom alebo pasivnym nefinancnY"m 

zahranicnyro subjektom. 

1. Na zaklade odseku B bodu 2 tejto casti slovenska oznamujuca financna 

inStitUcia moze rozhodnut', :le dr:liter uctuje aktivnym nefinancnyro zahranicnYm. 

subjektom, slovenskou financnou inStitUciou alebo inou financnou instiruciou v 

jurisdikcii partnerskeho statu, ak tUto skutocnost' odovodnene zisti na zaldade 

jeho globalneho identifikacneho cfsla sprostredkovatera alebo na zWdade inych 

informacif, ktore su verejne dostupne alebo ich rna slovenska oznamujuca 

financna institucia k dispozicii. 

2. Ak drzitef uctu je slovenskou financnou institUciou alebo inou financnou 

14 
institilciou v jurisdikcii partnerskeho statu, ktoru IRS pova.Zuje za ne:zlleastnenu 

financnu institilciu, predmetny ueet nie je uctom oznamovan)fm Spojenym statom, 

ale platby drZitefovi uctu musia byt' oznamovane tak, ako je uvedene v cl8nku 4 

ods. 1 pism. b) dohody. 

3. Vo vsetkych ostatnych pripadoch slovenska oznamujuca financna inStitilcia 

je povinna zfskat' cestne vyhlasenie od drZitefa uctu, v zaujme zistenia jeho 

statusu. Na zaklade tohto cestneho vyhlasenia sa uplatiiuju tieto pravidla 

a) Ak je drZitef uctu urcenou americkou osobou, slovenska 

oznamujuca financna inStitucia je povinna povaiovat' ueet za ucet 

oznamovany Spojen)fm statom. 

b) Ak je drZiter uctu pas{vnym ntifinancnjm zahranicnjm 

subjektom, slovenska oznamujuca financna institilcia je povinna 

identifikovat' ovladajuce osoby v zmysle zist'ovania na zaklade postupov 

preverovania v mmci boja proti praniu spinav)fch peiiazi a urcit', ci 

niektora z zychto osob je obeanom alebo rezidentom Spojenych statov na 

zaklade Cestneho vyhlasenia od drZitefa uctu alebo takejto osoby. Ak je 

niektoni z cychto osob obCanom alebo rezidentom Spojenych statov, 

slovenska oznamujuca financna inStitUcia je povinna pova.Zovat' takYto 

ucet za ucet oznamovany Spojen)fm statom. 

c) Akje drZitef uctu 

(i) americkou osobo~ ktora nie je ureenou americkou osobou; 

(ii) slovenskou financnou institilciou alebo inou financnou inStitUciou v 

jurisdikcii partnerskeho statu podfa odseku B bodu 3 pism. d) tejto casti; 

(iii) :zlleastnenou zahranicnou financnou in5tiruciou, zahranicnou 

:financnou inStiruciou spinajucou poZiadavky zakona FATCA alebo 

osloboden)fm skutocnyro vlastnfkom prfjmu v zmysle definicii zychto 

pojmov v prfslu8nych predpisoch a nariadeniach Ministerstva financii 

Spojenych Statov; · 

(iv) aktivnym nefinancnym zahranicnyro subjektom; alebo 

(v) pasivnym nefinancnyro zahranicn)fm subjektom, v ktorom Ziadna 

zjeho ovladajucich osob nie je obeanom alebo rezidentom Spojenych 

statov, v takom pripade ueet nie je uctom oznamovan)fm Spojen)fm statom 

a nie je potrebne oznamovat' ziadne informacie 0 takomto ucte. 

d) Ak drZitef uctu je ne:zllcastnenou financnou instiruciou (vratane 

slovenskej :financnej institilcie alebo inej financnej inStirucie v jurisdikcii 

partnerskeho statu, ktoru IRS povafuje za ne:zlleastnenu fmancnu 

15 
instiruciu), tak:Yto ucet nie je uctom oznamovanym Spojenfm statom, ale 

platby drZitefovi uctu musia byt' oznamovane tak, ako je uvedene v clanku 

4 ods. 1 pism. b) dohody. 

~I. Osobitne pravidla a vvmedzenie poimov. Pri vykonavani vyssie uvedenych postupov 

hlbkoveho preverovania sa uplatiiuju tieto dodatocne pravidla a definicie 

A. Cestne vvhlasenia a pisomne dokazy. Slovenska oznamujuca financmi instirucia 

nesmie vychadzaf z eestnych vyhlaseni alebo pisomnych dokazov, ak zistf alebo rna 

dovod predpokladaf, ze cestne vyhlasenie alebo pisomny dokaz je nespravne alebo 

nemoze sluzif ako spofahlivf podklad. 

B. Vymedzenie pojmov. Na ucely tejto prilohy I sa uplatiiuje nizsie uvedene 

vymedzenie pojmov. 

1. Postupy preverovania v nimci boja proti praniu spinartch penazf. Pod 

pojmom ,postupy preverovania v ramci boja proti praniu spinavfch peiiazi" 

sa rozumeju postupy hlbkoveho preverovania, ktore slovenska oznamujuca 

financna inStirucia uplatnuje voci svojim klientom na zaklade poZiadaviek 

v oblasti prania spinarych peiiazi alebo podobnych poziadaviek Slovenskej 

republiky, ktore sa vzt'ahuju na slovenskU oznamujucu financnu in8tiruciu. 

2. Nefinancny zahranicny subjekt (NFFE). Pod pojmom ,.nefinancny 

zahranicny. subjekt (entita)" sa rozumie kaZdy neamericky subjekt (entita), 

ktocy nie je zahranicnou fmancnou inStiruciou v zmysle definicie podfa 

prislu8nych predpisov a nariadeni Ministerstva financii Spojenych statov 

alebo je subjektom podfa odseku B bodu 4 pism. j) v tejto casti, pricom tento 

pojem zahtiia aj kaZdy neamericky subjekt (entitu), ktocy bol zaloieny 

v Slovenskej republike alebo v inej jurisdikcii partnerskeho statu a nie je 

finanenou in8tiruciou. 

3. Pasivny nefinancny zahrani~ny subiekt CNFF'El· Pod pojmom ,pasivny 

nefinancny zahranicny subjekt'' sa rozumie akykofvek nefinancny zahranicny 

subjekt ( entita), ktocy nie je 

(i) aktivnym nefinancnfm zahranicnfm subjektom, alebo 

(ii) zahranicnou osobnou spolocnosfou (partnerstvom) alebo zahranicnfm 

zvereneckY'm fondom (trustom) opravnenY'mi ukladaf daii vyberanu zrazkou 

podfa prislu8nych predpisov a nariadeni Ministerstva financii Spojenych 

statov. 

4. Aktivny nefinancny zahranicny subjekt (NFFE). Pod pojmom ,aktivny 

nefinancny zahranieny subjekt (entita)" sa rozumie akfkofvek nefinancny 

zahranicny subjekt (entita), ktocy spina ktorekol'vek z cychto kriterii 

16 
a) Menej nez 50 percent hrubeho prijmu nefinancneho zahranieneho 

subjektu za predchadzajuci kalendamy rok alebo ine prislusne 

oznamovacie obdobie tvori pasivny prijem a menej nez 50 percent 

aktfv v drZbe nefinancneho zahranicneho subjektu poeas 

predchadzajuceho kalendameho roka alebo ineho prislusneho 

oznamovacieho obdobia tvoria aktiva, ktore vytvaraju pasivny prijem 

alebo ich rna subjekt v drZbe na ueel tvorby pasivneho prijmu; 

b) Akcie nefinancneho zahranicneho subjektu sa heme obchoduju na 

zriadenom trhu s cennyroi papiermi alebo nefmancny zahranicny 

subjekt je prepojenou osobou vo vzt'ahu k subjektu, ktoreho akcie sa 

obchoduju na zriadenom trhu s cennyroi papiermi; 

c) Nefinancny zahranicny subjekt bol zriadeny v zamorskom "Uzemi 

Spojenych statov (U.S. Territory) a vsetci vlastnici prijemcu platieb SU. 

v dobrej viere rezidentmi v zamorskom "Uzemi Spojenych statov (U.S. 

Territory); 

d) Nefinancnyro zahranicnyro subjektom je vlada (ina ako vlada 

Spojenych statov), administratfvno-politicka jednotka takejto vlady 

(medzi ktore, aby sa predislo pochybnostiam, patri federalny stat, 

provincia, okres alebo obec ), alebo statny organ plniaci funkciu takejto 

vlady alebo jeho administratfvno-politickej jednotky, vlada 

zamorskeho "Uzemia Spojenych Sta.tov, medzinarodna organizacia, ina 

ako centralna emisna banka Spojenych ~tatov alebo subjekt ( entita), 

ktocy je vo vjlucnom vlastnictve jedneho alebo viacecych subjektov 

(entit) uvedenych vyssie; 

e) Vsetky aktivity nefinancneho zahranicneho subjektu v podstate 

pozostavaju z drZby (vcelku alebo scasti) nesplatenych akcii jednej 

alebo viacecych dcerskych spolocnostf vykonavajucich podnikatefskU 

cinnost', alebo poskytovania financovania a sluZieb ta.Icyrilto dcerskym 

spolocnostiam, ktocych predmet podnikania sa lisi od podnikania 

financnej inStitUcie, okrem pripadu, ked' subjekt ( entita) neziska status 

nefmancneho zahranicneho subjektu, ak takjto subjekt (entita) 

vykonava cinnost' alebo vystupuje ako investicny fond, napriklad ako 

fond sUkromneho kapitalu, fond rizikoveho kapitalu, fond na ueelove 

odkupy alebo akjkol'vek investicny nastroj/produkt, ueelom ktoreho je 

akvizicia alebo fmancovanie spoloenosti a ruisledna majetkova ucast' 

v takjchto spoloenostiach formou kapitalovjch aktiv na investicne 

ucely; 

f) Nefmancny zahranicny subjekt (entita) este nevykonava podnikatel'skU 

cinnost' a nema Ziadnu prevadzkoVU. hist6riu, ale investuje kapital do 

aktiv s ciefom vykonavat' podnikatefsku cinnost', ktora sa lisi od 

podnikania financnej in5tirucie; nefinancny zahranicny subjekt straca 

17 
opnivnenie na takU.to vynimku k datumu, ktocy nastava 24 mesiacov 

po datume pociatoeneho zalozenia nefinancneho zahranicneho 

subjektu; 

g) Nefinancny zahranicny subjekt (entita) nebol financnou institiiciou 

poeas uplynulych piatich rokov a je v procese likvidacie svojich aktiv 

alebo v procese reorganizacie s ciel'om pokraCovat' vo svojej 

podnikatel'skej cinnosti alebo obnovit' takU.to podnikatel'skU cinnost', 

ktora sa lisi od podnikania financnej in5titiicie; 

h) Nefinancny zahranicny subjekt (entita) sa primame zaobera 

financnY"mi a zaist'ovacimi transakciami s prepojenYmi subjektmi 

( entitami), ktore nie su financnY"mi instiwciami, alebo v ich prospech, 

pricom neposkytuje financne ani zaist'ovacie slu:Zby Ziadnemu 

subjektu, ktocy nie je prepojenY'm subjektom (entitou), pod 

podmienkou, Ze predmet podnikatel'skej cinnosti skupiny takYchto 

prepojenych subjektov (entft) sa lfsi od podnikania financnej institiicie; 

i) Nefinancny zahranicny subjekt (entita) je ,vyiiatym nefinancnY"m 

zahranicnY"m subjektom" podl'a prlslu8nych predpisov a nariadeni 

Ministerstva fmancii Spojenych statov; alebo 

j) Nefinancny zahranicny subjekt spina vsetky tieto poziadavky: 

i. je zalo:Zeny a vykonava svoju cinnost' v mieste svojho sidla 

v:Ylucne· na nabo:Zenske, charitativne, vedecke, umelecke, 

kultUrne, 8portove alebo vzdelavacie ucely; alebo je zalozeny a 

vykonava cinnost' v mieste svojho sidla ako profesijna 

organizacia, obchodne zdru:Zenie, obchodna komora, odborove 

zdru:Zenie, pol'nohospodarska alebo zahradnicka organizacia, 

obCianske zdru:Zenie alebo organizacia, ktora sa zaobeni rylucne 

cinnost'ou za ucelom podpory socialnej starostlivosti; 

ii. je oslobodeny od dane z prljmu v mieste svojho sidla/rezidencie; 

iii. nema akcionarov alebo clenov, ktorl maju majetkove prava alebo 

uCast' na prljmoch alebo majetku; 

iv. zakony platne v mieste sfdla nefinaneneho zahranicneho subjektu 

(entity) alebo dokumenty zakladajuce nefinancny zahranicny 

subjekt neumoznuju prerozdel'ovanie prljmov alebo majetku 

nefinancneho zahranicneho subjektu (entity) alebo ich pouZitie 

v prospech sUkromnych osob alebo subjektov, ktore sa 

nezaoberaju charitatfvnou cinnost'ou, na ine ucely nez 

vykonavanie charitativnych cinnosti nefinaneneho zahranicneho 

subjektu, alebo ako primerana odmena za poskytnute slu:Zby 

alebo Uhrada ekvivalentmi realnej trhovej cene majetku, ktor:Y bol 

18 
predmetom kupy zo strany nefinancneho zahranicneho subjektu 

(entity); a 

v. zakony platne v mieste sidla nefmancneho zahranicneho subjektu 

(entity) alebo dokumenty zakladajuce nefinancny zahranicny 

subjekt (entity) vyZaduju, aby pri likvidacii alebo zruseni 

nefinancneho zahranicneho subjektu (entity) presli vsetk.y jeho 

aktiva na vladny subjekt alebo inu neziskow organizaciu, alebo 

prepadli v prospech statnej spravy v mieste sidla nefinancneho 

zahranicneho subjektu (entity) alebo v prospech niektorej zjej 

administrativno-politickjch jednotiek. 

5. Existujuci ucet. "Existujuci ucet" znamena fmancny ueet vedeny 

oznamujucou fmancnou institUciou k 30. j1lnu 2014. 

C. Pravidbi spajania zostatkov na uctoch a prevodu mien. 

1. Spajanie uctov fypckfch osob. Pri urcovanf sUhmneho zostatk:u alebo 

sUhrnnej hodnoty finanenych uctov vedenych pre danu fyzickU osobu je slovenska 

oznamujuca financna inStitUcia povinna spojit' vsetk.y financne ucty, ktore vedie 

slovenska oznamujuca financna inStitUcia alebo prepojeny subjekt (entita) len 

v rozsahu, v ktorom informaene systemy slovenskej oznamujucej financnej 

inStitUcie umoznuju prepajat' financne ucty s jednotlivjmi Udajmi, ako je 

naprfklad cislo klienta alebo daiiove identifikacne cislo, a spajat' zostatk.y na 

uctoch alebo ich hodnoty. KaZdemu drZitefovi spolocneho financneho uCtu bude 

pri uplatnovani poZiadaviek cykajucich sa spajania podfa tohto odseku 1 vyssie 

priradeny celkovj zostatok alebo hodnota spolocneho financneho uctu. 

2. Spajanie uctov subjektov (entit). Pri urcovani sUhrn:neho zostatk:u alebo 

sUhrnnej hodnoty fmancnych uCtov vedenych na dany subjekt (entitu) je 

slovenska oznamujuca financna inStitUcia povinnii vziat' do uvahy v§etk.y financne 

ucty, ktore vedie slovenska oznamujuca financna inStitUcia alebo prepojeny 

subjekt len v rozsahu, v ktorom informacne systemy slovenskej oznamujucej 

fmancnej inStitUcie umoznuju prepajat' financne ucty s jednotlivjmi udajmi, ako 

je napn1dad cislo klienta alebo daiiove identifikaene cislo, a spajat' zostatk.y na 

uctoch alebo ich hodnoty. 

3. Osobitne pravidbi spajania uctov 'llplatiiovane v pripade man&Zerov 

pre styk s klientmi. Pri ureovani sUhrnneho zostatk.u alebo sUhrnnej hodnoty 

financnych uctov vedenych pre urcitU osobu s ciefom zistit', ci financny ueet je 

uctom s vysokou hodnotou, slovensk:a oznamujuca financna inStitUcia je tie2 

povinna spojit' vsetk.y financne ucty, 0 ktocych manazer pre styk s klientmi 

disponuje informaciami alebo rna dovod predpokladat', Ze su priamo alebo 

nepriamo vlastnene, kontrolovane alebo zriadene (inym sposobom nez vo funkcii 

zmocnenca) tou istou osobou. 

19 
4. Pravidlo pre prevod mien. Pri urcovani zostatku alebo hodnoty 

financnych uctov vedenych v mene inej nez americky dolar je slovenska 

oznamujuca financna in8titUcia povinna previesf limitne sumy uvedene v prilohe 

I v americkych dolaroch na prislusnu menu pouZitim zverejneneho aktualneho 

kurzu stanoveneho v posledny den kalendarneho roka, ktocy predchadza roku, 

v ktorom slovenska oznamujuca financna in8titucia zisfuje takYto zostatok alebo 

hodnotu. 

D. Pisomne dokazy. Medzi pripustne pisomne dokazy na ucely tejto prilohy I patri: 

1. potvrdenie o daiiovej rezidencii, ktore vydal prislusny organ statnej spravy 

(napriklad vlada alebo jej statny organ, pripadne obec) prislusny v jurisdikcii, 

ktoru prijemca platby uvadza ako svoje bydlisko alebo sidlo (rezidenciu). 

2. v pripade fyzickej osoby alcykofvek platny doklad toto:Znosti vydany 

opravnen"Ym organom statnej spravy (napriklad vladou, Uradom, alebo obcou), na 

ktorom je uvedene meno fyzickej osoby a k.tocy sa heme pouiiva na ueely 

zisfovania toto:Znosti. 

3. v pripade subjektu (entity) akykofvek \lradny dokument vydany 

opravnen-ym organom statnej spravy (napriklad vladou, Uradom alebo obcou), na 

ktorom je uvedeny nazov subjektu a adresa jeho hlavneho sidla v krajine (alebo 

zamorskom lizemf Spojenych statov), v ktorej sa tento subjekt povaiuje za 

rezidenta, alebo krajiny (alebo zamorskeho U.Zemia Spojenych statov), v ktorej bol 

subjekt (entita) zalofeny alebo zriadeny. 

4. v pripade financneho uctu vedeneho v krajine s pravidlami v oblasti boja 

proti praniu spinavY'ch penazi schvalenyroi zo strany IRS v suvislosti s dohodou 

o opravnenom sprostredkovatefovi (podfa definicie tohto pojmu v prislu5nych 

predpisoch a nariadeniach Ministerstva financii Spojenych statov), sa mofu 

s vYflimkou formularov W-8 alebo W-9 pouZif akekofvek dokumenty uvedene 

v prilohe k dohode o opravnenom sprostredkovatel'ovi, ktore krajina uvadza na 

ueel identi:fikacie fyzicl.cych osob alebo subjektov. 

5. akykofvek fmancny vykaz, informacia o uverovej schopnosti klienta 

vypracovana trefou stranou, mivrh na vyhlasenie konkurzu alebo sprava 

americkeho Vyboru pre cenne papiere a burzu. 

E. Alternativne postupy pre financne ucty opnivnentch osob na zaklade poistnej 

zmluvv s odkupnou hodnotou. Slovenska oznamujuca financmi inStirucia moze 

predpokladaf, Ze opravnena osoba (ina nez drZitel') na zaklade poistnej zmluvy 

s odkupnou hodnotou, ktora je prijemcom pozostalostnej davky, nie je urcenou 

americkou osobou a more povaZovaf talcyto :financny ucet za ueet, ktocy nie je uctom 

oznamovanym Spojenym statom pokial' slovenska oznamujuca financna inStirucia 

nedisponuje informaciou alebo nema dovod predpokladaf, re opravnena osobaje urcenou 

americkou osobou. Slovenska oznamujuca financna in8tirucia ma dovod predpokladat', ze 

20 
opnivnena osoba na zaldade poistnej zmluvy s odkupnou hodnotou je ureenou americkou 

osobou, ak infol'llJitcie, ktore slovenska oznamujuca financna inStirucia ziskala 

v suvislosti s opravnenou osobou, obsahuju indicie prislusnosti k SpojenYn1 statom podl'a 

Casti II odseku B bodu 1 tejto prilohy I. V pripade, ak slovenska oznamujuca financna 

institUcia disponuje informacion alebo rna dovod predpokladat', Ze opravnena osoba je 

urcenou americkou osobou, je povinna konat' v swade s postupmi podl'a casti II odseku B 

bodu 3 tejto prilohy I. 

F. Pouiitie informacii tretich stran. Bez ohl'adu na pripadnu vol'bu podl'a easti I odseku C 

tejto prilohy I, Slovenska republika moze umofuit' slovenskej oznamujucej financnej 

instirucii, aby vychadzala z postupov hibkoveho preverovania vykonanych tretimi 

stranami v sUlade s prislu5n'Ymi predpismi a nariadeniami Ministerstva financii 

Spojenych stAtov. 

G. Altematfvne postupy pre nove uctv otvorene pred nadobudnutim platnosti tejto 

dohody. 

1. Uplamovanie. Ak Slovenska republika poskytla pisomne oznamenie Spojen'Ym Statom pred 

nadobudnutim platnosti tejto dohody, Ze k 1. jUlu 2014 Slovenska republika nemala zavedenu 

pravomoc na vyZadovanie od slovenslcych oznamujucich finanenych inStirucif bud': 

(i) aby poZa.dovali od drZitel'ov norych uctov fyziclcych osob, aby predloZili Cestne 

vyhlasenie uvedene v easti III. tejto prilohy I, alebo . 

(ii) vykonavali postupy hlbkoveho preverovania cykajuce sa norych uctov subjektov 

(entit) uvedenych v easti V. tejto prilohy I, potom slovenske oznamujuce financne 

inStirucie mom uplatiiovat' alternativne procedfuy popfsane v odseku G bode 2 tejto 

easti tam, kde je ich mome uplatnit', na taketo nove uCty namiesto postupov inak 

poZadovanych na zaklade tejto prilohy I. 

Altematfvne postupy popfsane v odseku G bode 2 tejto easti sa uplatnia len na tie nove ucty 

fyzicicych os6b alebo nove ucty subjektov (entit) tam, kde je ich mofue uplatnit', ktore boli 

otvorene skor ako: 

(i) v den, ked' je Slovenska republika schopna vynucovat' od slovenskjch 

oznamujucich financnych in5tirucif, aby uplatiiovali procedfuy hlbkoveho 

preverovania popisane v casti III. alebo casti V. tejto pn1ohy I tam, kde je ich 

mo.fue uplatnit', datum ktoreho pisomne oznami Slovenska republika Spojen'Ym 

Statom ku di'm nadobudnutia platnosti tejto dohody, alebo 

(ii) v den nadobudnutia platnosti tejto dohody. 

Ak sa altemativne postupy pre nove ucty subjektov (entft) otvorene diia 1. jUla 2014 alebo po 

tomto datume a pred 1. januArom 2015 uvedene v odseku H tejto easti uplatiiuju na vsetky nove 

ucty subjektov (entft) alebo na jasne stanovenu skupinu takychto uctov, altemativne postupy 

uvedene v tomto odseku Gsa nesmu uplatiiovat' na nove ucty subjektov (entit). Pre vsetky ine 

nove ucty su slovenske oznamujuce financne instimcie povinne uplatiiovat' postupy hibkoveho 

preverovania uvedene v casti III. alebo v casti V. tejto prllohy I tam, kde je ich mofue uplatnit', 

21 
na urcenie toho, ci ide o ucet oznamovany Spojenjrn statom alebo o ucet drZany nezucastnenou 

financnou instiruciou. 

2. Alternativne procedurv. 

a) Do jedneho roka odo dila nadobudnutia platnosti tejto dohody su slovenske oznamujuce 

fmancne instirucie povinne: 

(i) v nadvaznosti na nove ucty fyzickych OsOb uvedene v odseku G bode 1 tejto easti 

poZadovat' cestne vyhlasenie uvedene v Casti III. tejto prilohy I a potvrdit' 

primeranost' takehoto vyhlasenia v sUlade s postupmi uvedenyroi v casti m. tejto 

prilohy I, a 

(ii) v nadvaznosti na nove ucty subjektov (entit) uvedenych v odseku G bode 1 tejto 

easti vykonavat' postupy hlbkoveho preverovania uvedene v casti V. tejto prilohy I 

a pozadovat' infonmicie na zdokumentovanie uctu vratane akehokofvek cestneho 

vyhlasenia poZadovaneho podfa casti v. tejto prilohy I. 

b) Slovenska republikaje povinna oZIUUnit' akykofvek novy ueet, ktocy je identifikovany na 

zaklade odseku G bode 2 pism. a) tejto easti ako ucet oznamovany Spojenym statom 

alebo ueet ddany ne:zUeastnenou financnou inStitUciou tam, kde je to mome uplatnit', ku 

dilu, ktocy nastane neskor: 

(i) k 30. septembru nasledujucemu po dni, ked' bol ueet identi:fikovany ako ueet 

oznamovany Spojen:Ym statom alebo ako ucet drZany nez'lleastnenou :financnou 

instiruciou tam, kde je to mome uplatnit', alebo 

(ii) 90 dni po tom, eo bol ucet identi:fikovany ako ueet oznamovany Spojen:Ym statom 

alebo ako ucet drZany nez'lleastnenou financnou inStiruciou tam, kde je to mome 

uplatnit'. 

Informacia, ktora sa poZaduje oznamit' VO Viizbe na takyto novy Ucet je akakofvek 

informacia, ktora by sa oznamovala na z8klade tejto dohody, ak by bol novj ueet 

identi:fikovany ako ucet oznamovany Spojenjrn St:atom alebo ako ueet drZany · 

neroeastnenou financnou inStitUciou tam, kde je to moZI1e uplatnit', ku dilu otvorenia 

takehoto uctu. 

c) Do datumu, ktocy nasleduje jeden rok po nadobudnuti platnosti tejto dohody, slovenske 

oznamujuce :financne inStirucie sl1 povinne zru§it' akjkofvek novj ucet uvedeny v odseku 

G bode I tejto casti, pre ktorj nebolo mome zabezpecit' po:Zadovane eestne vyhlasenie 

a alebo inu dokumentaciu podl'a postupov uvedenych v odseku G bode 1 pism. a) tejto 

easti. Navyse, do datumu, ktocy nasleduje jeden rok po nadobudnuti platnosti tejto 

dohody, slovenske oznamujl1ce :finanene inStirucie su povinne 

(i) s ohradom na :zruSenie uctov, ktore pred takjmto :zruSenim boli novjmi uctami 

fyzickych ose,b (bez ohl'adu na to, ci islo 0 ucty vysokej hodnoty), vykonat' 

postupy hlbkoveho preverovania uvedene v Casti II. odseku D tejto prilohy 1., 

alebo 

(ii) s ohfadom na takto zrusene ucty, ktore pred taLcymto zru8enim boli novjmi 

uctami subjektov ( entit), vykonat' postupy hlbkoveho preverovania uvedene 

v easti IV. tejto prilohy I. 

22 
d) Slovenska republika je povinrui oznamovat' akykofvek zruseny ueet v nadvaznosti na 

odseku G bode 2 pism. c) tejto easti ako ueet oznamovany Spojenrm statom alebo ako 

ucet drZany nezlicastnenou financnou institUciou tam, kde je to moZn.e uplatnit', ku diiu, 

ktozy nastane neskor: 

(i) k 30. septembru nasledujucemu po dni, ked' bol ueet identifikovany ako ueet 

oznamovany SpojenY'm statom alebo ako ucet drZai1y neztlcastnenou fmancnou 

institliciou tam, kde je to moZn.e uplatnit', alebo 

(ii) 90 dni po tom, co bol ucet identiflkovany ako ucet oznamovany Spojen:Ym statom 

alebo ako ueet drZany neztlcastnenou flnancnou institliciou tam, kde je to mo:Zne 

uplatnit'. 

Informacia, ktoni sa poZaduje oznamit' vo vazbe na talcyto zru8eny ueet je akakofvek 

informacia, ktoni by sa oznamovala na z8.klade tejto dohody, ak by bol ucet 

identiflkovany ako ucet oznamovany SpojenY'm statom alebo ako ueet drZany 

neztlcastnenou flnancnou institUciou tam, kde je to mo:Zne uplatnit', ku diiu otvorenia 

takehoto uctu. 

H. Alternative postupy pre nove ucty subjektov (entftl otvorene 1. jula 2014 alebo po tomto 

datume a pred 1. janmirom 2015. 

Pre nove ucty subjektov (entft) otvorene 1. jUla 2014 alebo po tomto datume a pred 1. 

januarom 2015, ci v nadvaznosti na vsetky nove ucty subjektov (entit) alebo oddelene, 

v nadvaznosti na akekol'vek jasne identifikovane skupiny takYchto uetov mofe Slovenska 

republika umoZnit' slovensl.cym oznamujucim finanenyro inStitUciam, aby zaobchadzali 

s takymito uctami ako s existujucimi uctami subjektov a uplatilovali postupy hlbkoveho 

preverovania ako v pripade existujucich uctov subjektov ( entft) uvedene v casti IV. tejto 

prflohy I namiesto procedlir hlbkoveho preverovania uvedenych v casti V. tejto prilohy I. 

V takomto pripade, postupy hlbkoveho preverovania easti IV. tejto prilohy I sa musia 

uplatiiovat' bez ohfadu na zostatok na ucte alebo sumy uvedene v easti IV. odseku A tejto 

prflohy I. 

23 
Pn1oha II 

S nizsie uvedenYmi subjektmi sa bude zaobchadzat' ako s oslobodenYmi skutocnjmi vlastm'kmi 

prijmu alebo pripadne ako so zahranienY1lli fmancnY1lli in8tiruciami spinajucimi poZiadavky 

a niZSie uvedene ucty su vyiiate spod definicie financnych uctov. 

Toto prilohu II je moZn.e upravit' na zaklade vzajomneho pisomneho rozhodnutia alebo dohody 

medzi prislu8n:Ymi organmi Slovenskej republiky a Spojenych ~tatov 

(1) aby zahffiala d'al~ie subjekty (entity) a ucty, ktore predstawju nizke riziko, ze budu 

vyuZivane americkYmi osobami na vyhybanie sa plateniu dani v Spojenych Statoch, a ktore su 

podobnej povahy ako subjekty (entity) a ucty popisane v tejto prilohe II k datumu podpisu 

dohody; alebo 

(2) aby z nej boli vyiiate subjekty (entity) a ucty, ktore z dovodu zmenenych okolnosti ut 

nepredstavuju nizke riziko, ze budu vyuZivane americk:Ymi osobami na vyhybanie sa plateniu 

dani v Spojenych Statoch. KaZde taketo doplnenie alebo vypustenie textu nadobuda ucinnost' 

k datumu podpisu vzajomnej dohody, pokial' v nej nie je uvedene inak. 

I. Oslobodeni skutocni vlastnici prijmu okrem fondov. NiZSie uvedene subjekty (entity) sa 

povafuju za slovenske neoznamujuce financne in~titUcie a za oslobodenych skutocnych 

vlastnikov prijmu na ueely § 1471 a 1472 dailoveho zakona Spojenych ~tov s vjnimkou vo 

vzt'ahu k platbe, ktora pochadza z pohfadavky dnanej v suvislosti s obchodnou financnou 

cinnost'ou takeho typu, ktocy realizuje ~ifikovana poist'ovacia spolocnost', institUcia 

spnivy a 6schovy fmancnych aktiv alebo vkladovain8titUcia. 

A. Vhidny subjekt. Vlada Slovenskej republiky, akakofvek administrativno-politicka 

jednotka Slovenskej republiky (medzi ktore, v zaujme vylueenia pochybnosti, patri Stat, 

spnivnajednotka, kraj alebo obec) alebo akakofvek agentUra alebo pomocrui organizacia 

vo vylucnom ~tatnom vlastnictve Slovenskej republiky, alebo akykofvek jeden alebo 

viacero z uvedenych subjektov (kaZdy samostatne sa oznaeuje ako "vladny subjekt 

Slovenskej republiky''). Do tejto kateg6rie patria neoddelitefne suCasti, ovladane subjekty 

a podradene politicke utvary Slovenskej republiky. 

1. Neoddelitefrui sucast' Slovenskej republiky je akakofvek osoba, organizacia, 

agentUra, Ura.d, fond, pomocrui organizacia alebo iny organ, bez ohfadu na jeho 

oznaeenie, ktocy predstawje vladny organ Slovenskej republiky. Ciste prijmy 

vh1dneho organu sa musia pripisovat' na jeho vlastny ueet alebo na ine uCty 

Slovenskej republiky, prieom Ziadna east' z nich nesmie plynut' v prospech Ziadnej 

sUkromnej osoby. Neoddelitefnou sucast'ou nie je fyzicka osoba, ktora je 

panovnikom, Statnym madnJkom alebo spravcom a ktora korui ako silkromna osoba 

alebo vo svojom osobnom zaujme. 

2. Ovladany subjekt (entita) je subjekt, ktocy je formalne oddeleny od Slovenskej 

republiky, alebo inYm sposobom predstavuje samostatny pravny subjekt, ak 

a) je tento subjekt priamo, alebo prostrednictvom jedneho alebo viacerych 

ovladanych subjektov vyhradne vlastneny a ovladany jednou alebo viacerjmi 

vladnyrni subjektmi Slovenskej republiky; 
b) sa ciste prijmy tohto subjektu pripisuju najeho vlastny ueet alebo na ucty jedneho 

alebo viacerych vhidnych subjektov Slovenskej republiky, pricom fiadna cast' 

z nich neplynie v prospech ziadnej sUkromnej osoby; a 

c) pri zruseni tohto subjektu prechadza jeho majetok na jeden alebo viacero 

vladnych subjektov Slovenskej republiky. 

3. Prfjem sa nepovafuje za plynuci v prospech sUkromnych osob, ak su tieto osoby 

ureen:Ymi opnivnen:Ymi prijemcami vhidneho programu, prioom tento program je 

ureeny na v:Ykon cinnosti vo vseobecnom verejnom zaujme, alebo sa cyka 

administrativnych cinnosti na niektorej itrovni vlady. Bez ohfadu na vyssie uvedene 

sa vsak prfjem povafuje za plynuci v prospech sUkromnych osob, ak tento prijem 

plynie z vyuZitia vladneho subjektu na vykon podnikania, napriklad v oblasti 

bankovnictva, v ramci ktoreho poskytuje fmancne sluZby sUkromn:Ym osobam. 

B. Medzinarodna organizacia. Akakol'vek medzinarodrui organizacia alebo agentUra v jej 

v:Ylucnom vlastnictve alebo jej pomocna organizacia. Do tejto kateg6rie patri akakofvek 

medzivladna organizacia (vratane nadnarodnej organizacie), 

(1) ktoru primarne tvoria ine vlady, ako vlada Spojenych StAtov, 

(2) ktora rna uzavretU platnu dohodu o sidle so Slovenskou republikou a 

(3) ktorej prijem neplynie v prospech sUkromnych osob. 

C. Centralna banka. Institucia, ktoni je zo zakona alebo z poverenia vlady ustanovena za 

hlavny organ, iny ako samotna vlada Slovenskej republiky, ktocy vydava nastroje, ktore 

su v obehu ako Uradna mena. Sueast'ou centnilnej banky moz.e byt' pomocna organizacia, 

ktoni je samostatrui od vlady Slovenskej republiky, bez ohladu na to, ci je v:Yhradne alebo 

ciastocne vlastnena Slovenskou republikou. 

ll. Fondy povaiovane za oslobodenfch skutocnych vlastnfkov nrfimu. Nizsie uvedene 

subjekty sa povafuju za slovenske neoznamujuce finanene inStitlicie a za oslobodenych 

skutocnych vlastm'kov prijmu na ueely § 1471 a 1472 daiioveho zakona Spojenych Statov. 

A. D8chodkoyt fond spiiiajuci podmienky podl'a Zmluvv. Fond zriadeny v Slovenskej 

republike za predpokladu, ze fond rna narok na vyhody zo Zmluvy ohl'adom prijmov, 

ktore mu plynu zo zdrojov na lizemf Spojenych Statov (alebo by mal na taketo vyhody 

narok, ak by mu taketo prijmy plynuli) ako rezidentovi Slovenskej republiky, ktocy spina 

akekofvek platne poZiadavky na obmedzenia vyhod zo Zmluvy a ktoreho hlavnou 

cinnost'ou je sprava alebo poskytovanie penzijnych alebo dochodkov:Ych davok. 

B. D8chodkoyt fond so sirokou ucast'ou. Fond zriadeny v Slovenskej republike na ucely 

poskytovania doohodkovych davok, davok v invalidite alebo pozostalostnych davok, 

alebo ich kombinacif. prijemcom, ktori su slicasn:Ymi alebo b:Yval:Ymi zamestnancami 

(alebo osobami urcen:Ymi takymito zamestnancami) jedneho alebo viacerych 

zamestnavatefov, ako odplata za poskytnute sluzby za podmienky, ze fond 

1. nema iba jedineho prijemcu s ruirokom na viae ak.o pat' percent z majetku fondu; 

2 
2. podlieha reguhicii zo strany vlcidy a prislusnY'm dailovY'm organom Slovenskej 

republiky kaZdorocne oznamuje informacie o svojich prijemcoch; a 

3. spina aspoiijednu z nizsie uvedenych poziadaviek: 

a) fond je v Slovenskej republike vseobecne oslobodeny od dane z investicnych 

prijmov v sUlade s pravnymi predpismi Slovenskej republiky z dovodu svojho 

postavenia ako dochodkovej alebo penzijnej schemy; 

b) fond ziskava najmenej 50 percent celkovych svojich prispevkov ( okrem prevodu 

majetku z inych planov uvedenych v odsekoch A aZ D . tejto easti alebo 

z dochodkovych a penzijnych uctov uvedenych v casti V odseku A bode 1 tejto 

prilohy II) pochadza od financujucich zamestnavatel'ov; 

c) rozdel'ovanie alebo cerpanie prostriedkov z fondu su mofue, len ked' nastanu 

ureene udalosti cykajuce sa odchodu do dochodku, invalidity alebo funrtia ( okrem 

prevodu prostriedkov do inych dochodkovych fondov uvedenych v odseku A aZ 

D tejto casti alebo na dochodkove a penzijne ucty uvedene v casti V odseku A 

bode 1 tejto prilohy II), alebo sa na vyplatu alebo vyber prostriedkov pred 

vznikom takjchto ureenych udalosti vzt'ahuje zmluvna pokuta; 

d) prispevky (okrem niektocych povolenych kompenzaenych prispevkov) od 

zamestnancov do fondu su obmedzene vySkou dosiahnuteho prijmu zamestnanca 

alebo nesmu prekroCit' sumu 50 000 USD za rok, pri uplatneni pravidiel 

stanovenych v prilohe I cykajucich sa spajania uctov a prevodu mien. 

C. Dochodkovi fond s uzkou ueast'ou. Fond zaloZeny v Slovenskej republike na ueely 

poskytovania dochodkovych davok, davok v invalidite alebo pozostalostnych davok 

prijemcom, ktori su sueasn:Ymi alebo b:Yval:Ymi zamestnancami (alebo osobami ureen:Ymi 

tak:Ymito zamestnancami) jedneho alebo viacerjch zamestruivatefov, ako odplata za 

poskytnute sluZby za podmienky, Ze 

1. fond rna menej ako 50 uCastnikov; 

2. do fondu prispieva jeden alebo viacero zamestnavatefov, ktori nie su investienjmi 

subjektmi alebo pasfvnymi nefinancn:Ymi zahranicn9mi subjektmi; 

3. prispevky do fondu platene zamestnancami a zamestnavatel'mi (okrem presunu aktiv 

z d&hodkovych sphlajucich podmienky podl'a Zmluvy uvedenych v odseku A tejto 

easti alebo z dochodkovych a penzijnych uctov uvedenych v easti V odseku A bode 

1 tejto prilohy ll) su obmedzene odkazom na v:Ysku prijmu, alebo kompenzacie 

zamestnanca; 

4. ueastnici fondu, ktori nie su rezidentnli Slovenskej republiky, nemaju narok na viae 

ako 20 percent majetku fondu; a 

3 
5. fond podlieha regulacii zo strany vlady a prislu5nym daiiorym organom Slovenskej 

republiky ka.Zdorocne rocne oznamuje informacie o svojich prijemcoch. 

D. Dochodkort fond oslobodeneho skutocneho vlastnika prfjmu. Fond zriadeny 

v Slovenskej republike oslobodenYn1 skutocnym vlastnikom prijmu na ucely 

poskytovania dochodkovych davok, davok v invalidite alebo pozostalostnych davok 

opravnenyro osobam alebo ueastm'kom, ktori su sucasnyroi alebo byvalYn1i 

zamestnancami oslobodeneho skutocneho vlastnika prijmu (alebo osobam urcenyro 

takyroito zamestnancami), alebo ktorf nie su sucasnyroi alebo byvalyroi zamestnancami, 

ak sa davky tyroto opravnenyro osobam alebo ueastnikom poskytuju ako odplata za 

osobne slu:Zby poskytnute oslobodenemu koneenemu vlastnikovi prfjmu. 

E. Investicny subjekt (entita) vo vflucnom vlastnictve oslobodenych skutocnych 

vlastnikov prfmu. Subjekt (entita), ktocy je fmancnou inStiruciou Slovenskej republiky 

vylucne z dovodu, Ze je investicnYn1 subjektom, pod podmienkou, fe ka.Zdy priamy 

drZitef majetkoveho podielu v danom subjekte je oslobodenyro skutocnyro vlastnikom 

prfjmu, a ka.Zdy priamy drZitef dlhoveho podielu v danom subjekte je bud' vkladovou 

in~tiruciou (v S1lvislosti s uverom poskytnutYzn takemuto subjektu), alebo oslobodenyro 

skutocnYill vlastm'kom prljmu. 

III. Male financne institiicie alebo financne institt'icie obmedzeneho rozsahu, ktore sa 

kvaliflkuju ako zahranicne financne institt'icie dodrZiavajuce poziadavky. Nizsie 

uvedene subjekty su slovenslcymi neoznamujucimi finanenYmi ~tliciami, ktore sa 

pova.Zuju za zahranicne financne inStirucie dodrZiavajuce lx>Ziadavky na ueely § 1471 

danoveho zakona Spojenych statov. 

A. Financmi institiicia s miestnou klientskou zakladnou. Financna inStirucia, ktora spina 

nasledovne poZiadavky: 

1. Financna in8tirucia musi mat' licenciu a podliehat' regulacii ako financna inStirucia 

podfa pravneho poriadku Slovenskej republiky; 

2. Financna in~tirucia nesmie mat' stale miesto podnikania mimo Slovenskej republiky. 

Na tento ueel stale miesto podnikania nezahtiia miesto, ktore nie je verejne zname 

a z ktoreho financmi inStitlicia vykonava vylucne podporne administrativne funkcie; 

3. Financna inStirucia nesmie ponUkat' svoje sluzby z8kaznikom alebo drZitel'om uctov 

mimo Slovenskej republiky. Na tento ueel sa financmi inStirucia nepova.Zuje za 

institilciu, ktora ponUka svoje sll1Zby zakaznikom alebo drZitefom uctov mimo 

Slovenskej republiky, len preto, fe tato financna in~titilcia 

(a) prevAdzkuje internetovil stranku, ak na tejto stranke nie je vyslovne uvedene, ze 

fmancna inStitUcia poskytuje financne ucty alebo slu:Zby nerezidentom, ani sa inak 

nezameriava, ani neponUka slufby zakaznikom alebo drZitefom uctov zo Spojenych 

statov, alebo 

(b) inzeruje v tlaci, rozhlase alebo televizii, ktore primame pokcyvaju uzemie 

Slovenskej republiky, ale okrem toho mo:Zu pokcyvat' aj ilzemie inych statov, ak sa 

4 
v tejto inzercii vyslovne neuvadza, ze financna inStirucia poskytuje financne ucty 

alebo slu:lby nerezidentom, ani sa inak nezameriava, ani neponUka slu:lby 

za.kaznikom alebo drZitefom uctov v Spojenych statoch; 

4. Financna inStirucia musi mat' podfa pravnych predpisov Slovenskej republiky 

povinnost' identifikovat' drZitel'ov uctov, ktori su rezidentmi Slovenskej republiky na 

ueely bud' oznamovania informacii, alebo uplatnenia dane vyberanej zrazkou 

v suvislosti s financnymi uetami v drZbe rezidentov Slovenskej republiky, alebo na 

ueely splnenia poZiadaviek Slovenskej republiky v oblasti hlbkoveho preverovania 

v ramci boja proti praniu spinavych peiiazi; 

5. Najmenej 98 percent hodnoty financnych uctov vedenych financnou inStiruciou musf 

byt' v drZbe rezidentov (vratane rezidentov, ktori su subjektmilentitami) Slovenskej 

republiky alebo clenskeho statu Eur6pskej Unie. Tento test sa rna vykonavat' 

k8Zdorocne. Slovenska republika moze pri zavadzanf tejto poziadavky urcit' 

konkretny datum v roku na ueely testovania, ci je tato poZiadavka splnena, pokiaf sa 

talcyto ureeny datum bude pouZivat' konzistentne kaZdy rok, a zaroven mo:le ureit' 

osobitne pravidlo pre subjekty bez prechadzajl1cej hist6rie (t.j. zaefnajuce subjekty). 

To iste platl pre ureenie datumu zostavenia uctovnej zavierky v pripade miestnych 

bank a fmancnych inStitUcii len s uctami nizkej hodnoty, ktore su uvedene niZSie; 

6. Najneskor k I. jUlu 2014 musi mat' financna inStirucia zavedene politiky a postupy 

v sulade s politikami a postupmi stanoven:Ymi v prilohe I, ktore jej zabr3.nia 

poskytnut' fmancny ucet nerueastnenej financnej inStirucii a umoZnia sledovat', ci 

financna inStitUcia zriadila alebo vedie finaneny ueet pre urcenu americkU osobu, 

ktora nie je rezidentom Slovenskej republiky (vratane americkej osoby, ktora bola 

rezidentom Slovenskej republiky v ease, ked' bol financny ueet zriadeny, ~e nasledne 

prestala byt' rezidentom Slovenskej republiky), alebo pre akykofvek pasivny 

nefinancny zahranicny subjekt, ktoreho ovladajuce osoby su rezidentmi alebo 

obCa.nmi Spojenych statov, ktori nie su rezidentmi Slovenskej republiky; 

7. Tieto zasady a postupy musia zabezpeeit', ze ak dojde k identifikacif akehokofvek 

financneho uctu v drZbe urcenej americkej osoby, ktora nie je rezidentom Slovenskej 

republiky, alebo v drZbe pasivneho nefinancneho zahranieneho subjektu, ktoreho 

ovladajuce osoby su rezidentmi alebo obCanmi Spojenych stAtov, ktori nie su 

rezidentmi Slovenskej republiky, financna inStirucia musi nahlasit' tento fmaneny 

ucet, ako by bola povinna, keby bola slovenskou oznamujucou financnou inStiruciou 

(vratane dodrZania registracnych povinnostl platnych pre oznamujuce financne 

inStirucie Slovenskej republiky), alebo musi tento financny ucet z:ruSit'; . 

8. v suvislosti s existujucim uctom v dl'Zbe fyzickej osoby, ktora nie je rezidentom 

Slovenskej republiky, alebo v drZbe subjektu musi financmi inStitUcia preskilmat' 

taketo existujuce ucty v sUlade s postupmi stanovenjmi v prilohe I platnjmi pre 

existujuce ucty, aby identifikovala akykofvek ucet oznamovany SpojenYn1 statom 

alebo financny ucet v drzbe nerueastnenej financnej inStitUcie, a musi nahlasit' tento 

financny ucet, ako by bola povinna, keby bola slovenskou oznamujucou financnou 

5 
instituciou (vratane dodrZallia registracnych povinnosti platnych pre slovenske 

oznamujuce financne inStirucie), alebo musi tento financny ucet zruSit'; 

9. K.aZdy prepojeny subjekt (entita) financnej institUcie, ktocy je financnou in5tiruciou, 

musi byt' zaloteny alebo zriadeny v Slovenskej republike a s v:Ynimkou prepojeneho 

subjektu, ktocy je dfichodkov:Ym fondom uveden:Ym v odsekoch A a.Z D casti II tejto 

prilohy II musi spiiiat' poZiadavky stanovene v tomto odseku A; a 

10. Financna in5tirucia nesmie mat' zavedene zasady alebo postupy, ktore diskriminuju 

zriadenie alebo vedenie financnych uctov pre fyzicke osoby, ktore su ureenymi 

americk:Ymi osobami a rezidentmi Slovenskej republiky. 

B. Miestna banka. Financna inStitUcia, ktora spina nasledovne poZiadavky: 

1. Financna inStitUcia podnika v:Ylucne ako (a rna licenciu a podlieha regulacii podfa 

pravneho poriadku Slovenskej republiky ako) 

(a) banka, alebo 

(b) uverove druZstvo alebo obdobna druZstevna uverova organizacia, ktora pri 

podnikani nevytvara zisk; 

2. Podnikatel'ska cinnost' fmancnej instirucie primame pozostava z prijimania vkladov 

a poskytovania uverov neprepojen:Ym retailov:Ym zakaznikom a v pripade uveroveho 

druZstva alebo druZstevnej uverovej organizacie z prijimania vkladov od clenov 

a poskytovania poZiciek clenom za predpokladu, ze Ziaden z clenov nema v takom 

uverovom druZstve alebo druZstevnej uverovej organizacii podiel vyssi ako pat' 

percent. 

3. Financna in5tirucia spina poZiadavky stanovene v odseku A bode 2 a bode 3 tejto 

easti za podmienky, ze okrem obmedzenia t:Ykajuceho sa intemetovej stranky, ktore 

su uvedene v odseku A bode 3 tejto Casti, takato intemetova stranka neumoZiiuje 

zriadenie financneho uctu; 

4. Financna inStirucia na suvahe nevykazuje aktiva v hodnote vyssej ako 175 mili6nov 

USD, pricom financna in5tirucia a akekofvekjej prepojene subjekty (entity) spolocne 

nevykazuju na svojich konsolidovanych alebo kombinovanych suvahach celkove 

aktiva v hodnote vyssej ako 500 mili6nov USD; a 

5. KaZdy prepojeny subjekt (entita) musi byt' zaloteny alebo zriadeny v Slovenskej 

republike a ka.Zdy prepojeny subjekt, ktocy je financnou instituciou, okrem 

akehokofvek prepojeneho subjektu, ktocy je dfichodkov:Ym fondom uveden:Ym v 

easti II odsekoch A ai D tejto prilohy II, alebo financnou in5titUciou s uCtami len 

nizkej hodnoty, ktore su uvedene v odseku C tejto casti, musf spiiiat' poZiadavky 

stanovene v tomto odseku B. 

C. Financmi institUcia s uctami len nizkej hodnotv. Slovenska financna inStitucia, ktora 

spina nasledovne po:Ziadavky: 

6 
1. Financmi in8tirucia nie je investicn'Ym subjektom (entitou); 

2. Zostatok alebo hodnota Ziadneho fmancneho uctu vedeneho financnou instiruciou 

alebo akYm.kofvek prepojenyro subjektom (entitou) nie je vyssia ako 50 000 USD, 

pri uplatneni pravidiel stanovenych v prilohe I ty.kajucich sa spajania zostatkov na 

uctoch a prevodu mien a 

3. Financna in8tirucia na suvahe nevykazuje aktfva v hodnote vyssej ako 50 mili6nov 

USD, priwm financna inStirucia a akekofvek jej prepojene subjekty spolocne 

nevykazuju na svojich konsolidovanych alebo kombinovanych s1.lvahach celkove 

aktfva v hodnote vyssej ako 50 mili6nov USD. 

D. KvaliiJ.kovany vvdavatel' kreditnych kariet. Slovenska financna inStirucia, ktora spina 

nasledovne poZiadavky: 

1. Financmi inStirucia, ktora je financnou instiruciou ryluene z dovodu, Ze je 

vydavatefom kreditnych kariet, ktocy prijfma vklady len vtedy, ak zlikazm'k uhradi 

platbu, ktora prevysuje splatny zostatok kreditnej karty, a tento preplatok nie je 

okamZite vrateny zlikaznikovi; a 

2. Najneskor k 1.. jwu 2014 financna inStirucia zavedie zltsady a postupy, ktore bud' 

zabrama vkladom zlikaznikov v hodnote vyssej ako 50 000 USD, alebo zabezpecia, 

aby bol akYkofvek vklad zlikaznika v hodnote vyssej ako 50 000 USD, v kaZdom 

pripade pri uplatneni pravidiel stanovenych v prilohe I cykajucich sa spajania 

zostatkov na uctoch a prevodu mien, vrateny zlikaznikovi v lehote 60 dni. Vklad 

z8.kaznfka na tento ueel nezahtiia kreditne zostatky v rozsahu reklamovanych 

poplatkov, ale zahtiia kreditne zostatky vyplY'vajuce z vratenia tovaru. 

IV. Investicne subjekty kvalif"J.kovane ako zahranicne f"mancne institUcie dodriiavajuce 

poli.adavky a d'alsie osobitne pravidla. Financne inStirucie uvedene v odsekoch A aZ E 

tejto easti su slovenskYmi neoznamujucimi financnYmi inStiruciami, s ktozYmi sa zaobchadza 

ako so zahranicnymi fmancnY'mi instiruciami dodrZiavajucimi poZiadavky na ueely § 1471 

da:iioveho zakona Spojenych ~ov. Okrem toho, odsek F tejto casti stanovuje osobitne 

pravidla platne pre investicny subjekt. 

A. Spravcom dolozeny z\rereneckt fond (trust). Zverenecky fond (trust) zriadeny podfa 

pravneho poriadku Slovenskej republiky, pokiaf je jeho spravca oznamujucou financnou 

instiruciou SpojenY'm statom, oznamujucou zahranicnou financnou inStiruciou podfa 

modelu 1 alebo z"Ueastnenou zahranicnou financnou inStiruciou a poskytuje vsetky 

informacie, ktore je podfa dohody povinny poskytovaf v suvislosti so vseticymi uctami 

fondu oznamovanY'mi SpojenY'm ~tatom. 

B. Financovany (sponzorovany) investicny subjekt a ovbidami zahranicna obchodna 

spolocnost'. Financna instirucia uvedemi v odseku B bode 1 alebo bode 2 tejto casti, 

ktoru financuje (sponzoruje) subjekt, ktocy spina poZiadavky podfa odseku B bodu 3 tejto 

casti. 

7 
1. Financrui inStitt\cia je financovanym (sponzorovan'Ym) investicn"Ym subjektom 

(entitou), ak 

(a) je investicn'Ym subjektom zriaden"Ym v Slovenskej republike, ktocy nie je 

opnivnen'Ym sprostredkovatefom, zahranicnou obchodnou spolocnost'ou 

(partnerstvom) alebo zahranicn"Ym zvereneck"Ym fondom (trustom) uplatiiujucimi daii 

vyberanu zniZkou v sulade s prlslu8n-ymi nariadeniami a predpismi Ministerstva 

financii Spojenych statov; a 

(b) sa subjekt dohodol s financnou institt\ciou, ze bude vystupovat' ako jej financujuci 

(sponzorujuci) subjekt. 

2. Financna inStirucia je financovanou (sponzorovanou) ovladanou zahranicnou 

spolocnost'ou, ak 

(a) financrui in.Stirucia je financovanou (sponzorovanou) ovladanou zahranicnou 

obchodnou spoloenost'ou zriadenou podfa pravnych predpisov Slovenskej republiky, 

ktora nie je opravnen'Ym sprostredkovatefom, zahranicnou obchodnou spolocnost'ou 

(partnerstvom) alebo zahranicnjm zvereneck-ym fondom (trustom) uplatiiujucimi daii 

vyberanu zra.Zkou v sUlade s prlslu8n"Ymi nariadeniami a predpismi Ministerstva 

fmancii Spojenych statov; 

(b) finanena institt\cia je priamo alebo nepriamo vo rylucnom vlastnictve 

oznamujucej financnej inStirucie Spojenych statov, ktora sUhlasi s tjm, ze bude 

vystupovat', alebo ktora vyZaduje od svojej pobocky osoby financnej inStirucie, aby 

vystupovala ako jej financujuci (sponzorujuci) subjekt; a 

(c) financna inStitUcia zdiera spolocny elektronick-y uctovny system s financujucim 

(sponzoruj\lcim) subjektom, ktocy financujucemu (sponzorujucemu) subjektu 

umomuje identifikovat' v8etk-ych drZitefov uctov a prljemcov platieb :financnej 

inStitUcie a mat' prlstup ku vsetk-ym informaciam 0 uctoch a zakaznfkoch, ktore si 

vedie financna institUcia, okrem ineho vratane identi:fikaenych udajov z8kaznfkov, 

dokumentacie 0 zakaznikoch, zostatkov na uctoch a vsetk-ych platieb vykonanych v 

prospech drZitefa uetu alebo prljemcu platby. Pod ,ovladanou zahranienou 

obchodnou spoloenost'ou" sa rozumie akakofvek zahranicna obchodna spoloenost', 

pokiaf viae ako 50 percent v8etk-ych hlasovacich prav vo vsetlcych triedach akcii tejto 

obchodnej spolocnosti s hlasovacim pravom alebo celkovej hodnoty zakladneho 

imania tejto obchodnej spolocnosti je vo vlastnictve alebo sa povafuje za vlastnfctvo 

,americkych akcioruirov" v ktocykofvek de:ii zdaiiovacieho obdobia tejto zahranicnej 

obchodnej spolocnosti. V-yrazom ,americk-y akcionar'' sa vo vzt'ahu k zahranicnej 

obchodnej spolocnosti rozumie osoba zo Spojenych StAtov, ktora vlastni alebo sa rna 

za to, ze vlastni najmenej 10 percent vsetk-ych hlasovacfch prav vo vsetk-ych triedach 

tejto zahranicnej obchodnej spolocnosti s hlasovacim pravom. 

3. Financujuci (sponzorujuci) subjekt spina nasledovne poZiadavky 

a) Financujuci (sponzorujuci) subjekt je opravneny konat' v mene :finanenej 

inStirucie (napriklad ako manliZer fondu, spravca, riaditef spolocnosti alebo 

riadiaci partner) vo veciach splnenia platnych registracnych povinnosti; 

b) Financujuci (sponzorujuci) subjekt sa zaregistroval ako financujuci subjekt 

v sulade s platnyroi registracnyroi povinnost'ami; 

8 
c) Ak financujuci (sponzorujuci) subjekt v s1lvislosti s financnou institUciou 

identifikuje akekol'vek ucty oznamovane SpojenJrn statom, financujuci 

(sponzorujuci) subjekt zaregistruje financnu instirociu v swade s platn:Ymi 

registracnyYni povinnost'ami najneskor do 31. decembra 2015, alebo do 90 dnf 

odo diia, ked' bol ta.Icyto ucet oznamovany Spojenjm statom prvjkrat 

identifikovany, podfa toho, co nastane neskor; 

d) Financujuci (sponzorujuci) subjekt sUhlasi, Ze v mene financnej institUcie splni 

vsetky povinnosti tjkajuce sa hlbkoveho preverovania, zrazania dane, 

oznamovania a d'al§ich poZiadaviek, ktore by financmi inStitUcia bola povinna 

splnit', keby bola slovenskou oznamujucou financnou inStitUciou; 

e) Financujiici (sponzorujiici) subjekt identifikuje finanenii inStiruciu aJeJ 

identifikacne cislo (ziskane na zaklade splnenia platnych registraenych 

povinnosti) uvedie vo vsetkjch oznamovanych infonmiciach vyhotovenych 

v mene financnej inStitUcie; a 

f) Nedoslo k zru5eniu postavenia daneho subjektu ako financuj1lceho 

(sponzorujuceho) subjektu. 

C. Financovana uzavreta investicna spolocnost'. Slovenska financna institUcia, ktora 

spfila tieto poziadavky: 

1. Financna institUcia je finanenou in8titUciou vjlucne z dovodu, Ze je investicnjm 

subjektom a nie je opravnenjm sprostredkovatefom, zahranicnou obchodnou 

spolocnost'ou (partnerstvom) alebo zahranicn:Ym zvereneclcym fondom (trustom) 

uplamujucimi dan vyberanu zrazkou podfa prlslu8nych predpisov a nariadeni 

federalneho ministerstva financli Spojenych statov; 

2. Financujuci subjekt je oznamujucou financnou inStiruciou Spojenych Statov, 

oznamujilcou zahranicnou finanenou inStitUciou podfa modelu 1 alebo zilCastnenou 

zahranicnou financnou instiruciou, je opravneny konat' v mene financnej inStimcie 

(ako manaZer, spnivca alebo riadiaci partner) a sUhlasi s vykonanim vsetkjch Ukonov 

v mene finanenej inStitUcie, ktore sa tjkajii hlbkoveho preverovania, zrazania dane 

a oznamovania, ako aj inych poZiadaviek, ktore by financna inStimcia musela plnit' 

v prlpade, ak by bola slovenskou oznamujucou fmanenou inStimciou; 

3. Financna inStimcia nevystupuje ako investicna spolocnost' vo vzt'ahu k neprepojenjm 

stranam; 

4. Vsetky dlhove alebo majetkove podiely vo financnej spolocnosti vlastni najviac 

dvadsat' fyzickych osob (do uvahy sa neberii dlhove podiely vo vlastnictve 

rueastnenych zahranicnych financnych inStitUcii a zahranicnych financnych institiicii 

dodrZiavajucich poZiadavky a majetkove podiely vo vlastnictve subjektu v prlpade, 

ak talcyto subjekt vlastnf 100 percent majetkovjch podielov vo financnej inStimcii 

a sam je financovanou (sponzorovanou) financnou instiruciou podfa tohto odseku C); 

a 

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5. Financujuci (sponzorujuci) subjekt spina tieto poZiadavky: 

a) Financujuci (sponzorujuci) subjekt bol zaregistrovany ako financujuci 

(sponzorujuci) subjekt v sUlade s platnY'mi poziadavkami registracie; 

b) Financujuci subjekt (sponzorujuci) sUhlasf s vykonanfm vseteych Ukonov v mene 

financnej institU.cie, ktore sa cykaju hlbkoveho preverovania, zrazania dane 

a oznamovania, ako aj inych poZiadaviek, ktore by fmancna institUcia musela 

vykonat' v pripade, ak by bola slovenskou oznamujucou financnou inStitU.ciou, 

a uchovava dokumenty ziskane v suvislosti s financnou inStitUciou poeas obdobia 

siestich rokov; 

c) Financujuci (sponzorujuci) subjekt identifikuje (oznaeuje) financnu institUciu pri 

oznamovanf, ktore vykonava v mene finanenej institU.cie; a 

d) Nedoslo k zru8eniu postavenia daneho subjektu ako financujuceho 

(sponzorujuceho) subjektu. 

D. Investicn{ poradcovia a spnivcovia investicii. Investicny subjekt zriadeny v Slovenskej 

republike, ktocy sa v9'luene zaobera 

(1) poskytovanfm investicneho poradenstva zilkaznikovi a konanfm v jeho mene, alebo 

(2) spravovanfm portf6lif pre alebo v mene zakaznfka na ueely investovania, riadenia 

alebo spravovania financnych prostriedkov vlozenych v mene z8.kaznfka do financnej 

inStitU.cie, ktora nie je nezU.castnenou financnou instiruciou. 

E. Subjekt kolektivneho investovania. Investicny subjekt zaloZeny v Slovenskej republike, 

ktocy podlieha regulacii ako nastroj ko}ektfvneho investovania, pokial' VSetky podiely 

v subjekte kolektivneho investovania (vratane dlhovych podielov, ktore presahuju sumu 

50 000 USD) maju v drZbe priamo alebo prostrednfctvom jedneho· alebo viacecych 

oslobodenych skutocnych vlastnikov prijmu aktfvne nefmancne zahraniene subjekty 

podfa Ca.sti VI odseku B bodu 4 prilohy I, americke osoby okrem ureenych americkych 

osob alebo financne institUcie okrem nezU.eastnenych financnych institUciL 

F. Osobitne pravidla. Na investicny subjekt sa vzt'ahuju tieto pravidla 

1. Pokial' ide o podiely v investicnom subjekte, ktocy je subjektom kolektfvneho 

investovania podl'a odseku E v tejto easti, oznamovacie povinnosti akehokofvek 

investicneho subjektu (s vyrumkou financnej inStirucie, ktora slUZi na drZbu podielov 

v subjekte kolektivneho investovania), sa povafuju za splnene. 

2. V 5Uvislosti s podielmi v 

a) investicnom subjekte zalorenom v jurisdikcii partnerskeho Statu, ktocy podlieha 

regulacii ako nastroj kolektivneho investovania, pricom vsetky podiely v takomto 

subjekte (vratane dlhovych podielov, ktore prekracuju sumu 50 000 USD) maju 

v drZbe priamo alebo prostrednictvom jedneho alebo viacerych oslobodenych 

10 
skutocnych vlastnikov prijmu aktivne nefinancne zahranicne subjekty podfa easti 

VI odseku B bodu 4 prilohy I, americke osoby okrem urcenych americkych osob 

alebo financne instimcie okrem neZlieastnenych financnych in8timcii, alebo 

b) investicnom subjekte, ktor:Y je opravnen:Ym subjektom kolektivneho investovania 

v swade s prislusn:Ymi predpismi a nariadeniami Ministerstva financii Spojenych 

statov, 

oznamovacie povinnosti akehokol'vek investicneho subjektu, ktor:Y je slovenskou 

financnou inStimciou (s v:Ynimkou financnej in8timcie, ktora sluzi na drZbu podielov 

v subjekte kolektivneho investovania), sa povafuju za splnene. 

3. V suvislosti s podielmi v investicnom subjekte zalo:Zenom v Slovenskej republike, 

ktocy nie je uvedeny v odseku E alebo odseku F bode 2 tejto casti, sa v swade s 

clankom 5 ods. 3 dohody povafuju oznamovacie povinnosti vsetkych ostatnych 

investicnych subjektov v suvislosti s tak,Ymito podielmi za splnene, ak informacie, 

ktore rna v suvislosti s tak:Ymito podielmi oznamit' PrvY z uvedenych investicnych 

subjektov podl'a dohody, boli tak:Ymto investicn:Ym subjektom alebo inou osobou 

oznamene. 

v. v. Ucty vvnate z f"mancnych uctov. Nizsie uvedene ucty su vyiiate z definicie financnych 

uctov, a preto sa nepovafuju za ucty oznamovane Spojen:Ym statom. 

A. Urcite sporiace ucty. 

1. Ueet zriadeny a vedeny v Slovenskej republike, ktor:Y spina niektoru z nasledovnych 

podmienok: 

a) Ueet starobneho dochodkoveho sporenia, ktor:Y spina poziadavky zBk.ona 

Slovenskej republiky o starobnom d6chodkovom sporeni ; alebo 

b) Ueet doplnkoveho dochodkoveho sporenia, ktor:Y spliia poZiadavky z8kona 

Slovenskej republiky o doplnkovom dochodkovom sporeni a nasledovne 

poziadavky: 

i) celkova vySka zaplatenych rocnych prispevkov za kalendamy rok je nizsia 

alebo rovna 50 000 eur, a 

ii) majitef uctu (ueastnik) rna bydlisko v Slovenskej republike alebo v clenskom 

state Eur6pskej Unie. 

2. Sporiace ucty okrem dochodkoveho sporenia. Ucet vedeny v Slovenskej republike (s 

v:Yflimkou poistnej alebo anuitnej zmluvy), ktor:Y spina nizsie uvedene poZiadavky 

podl'a pravnych predpisov Slovenskej republiky 

a) ucet podlieha reguhicii ako mistroj sporenia na ine nez dochodkove ucely; 

11 
b) ucetje danovo zvyhodneny (t.j. platby na ueet, ktore by inak podliehali zdaneniu 

podfa pnivnych predpisov Slovenskej republiky, sa mofu odpocfiaf alebo vyiiat' 

z hrubych prijmov drZitefa uctu alebo zdanif nizsou sadzbou, alebo pri 

investicnych prijmoch z uctu sa moze zdanenie odloZit' alebo uplatnif niZSia 

sadzba dane); 

c) Vyber prostriedkov je podmieneny splnenfm urcicych kriterii cykajucich sa ueelu 

sporiaceho uctu (napn'klad poskytovanie prispevku na vzdelavanie alebo na 

zdravotne ucely), alebo sa na v)'ber prostriedkov bez splnenia takychto kriterif 

vzt'ahuje pokuta; a 

d) Roene prispevky neprekracuju sumu 50 000 USD, prieom sa uplatiluju pravidhi 

stanovene v prilohe I, ktore sa cykaju spajania zostatkov na uctoch a prevodu 

mien. 

B. Urcite zmluvy o terminovanom zivotnom poistenf. Zmluva o Zivotnom poisteni vederui 

v Slovenskej republike s poistnYm. obdobfm, ktore sa konci predcym, nez poistena osoba 

dosiahne vek 90 rokov, ak zmluva spina tieto poZiadavky 

1. Pravidelne platby poistneho, ktore sa v priebehu casu nezniZujU, su splatne aspoii raz 

za rok poeas doby platnosti zmluvy alebo Icym poisterui osoba nedosiahne vek 90 

rokov podfa toho, eo nastane skor; 

2. V zmluve nie je stanovena Ziadna zmluvna hodnota, ku ktorej by mohla mat' pristup 

akakofvek osoba (prostrednictvom vyberu prostriedkov, uveru alebo inak) bez 

ukoncenia zmluvy; 

3. Suma splatna pri :zruSeni alebo ukoneeni zmluvy (s yYnimkou pozostalostnych davok) 

nesmie prekrocif Uhrn poistneho zaplateneho v ramci zmluvy po odpocitani 

poplatkov za poistenie rizika Umrtia, poistenie ochorenf a inych naldadov (bez ohfadu 

na to, ci boli v skutocnosti vymerane) poeas obdobia alebo obdobi existencie zmluvy 

a akychkofvek slim vyplacanych pred zru8enfm alebo ukoneenfm zmluvy; a 

4. Zmluva nie je v dnbe nadobudatefa po prevode zmluvy za odplatu. 

C. Ucet vedeny pozostaJjmi osobami. Ueet, ktocy je vedeny v Slovenskej republike 

v)'lucne pozostalYm.i osobami, ak podklady k takemuto uctu obsahuju k6piu zavetu alebo 

funrtneho listu zosnuleho. 

D. Vinkulovane alebo viazane ucty. Ueet vedeny v Slovenskej republike, ktocy bol 

zriadeny z niektoreho z nasledovnych dovodov: 

1. Na prikaz alebo na zaldade rozhodnutia siidu. 

2. Pri predaji, zamene alebo prenajme nehnutefnosti alebo osobneho majetku, ak ueet 

spina nasledovne poziadavky: 

12 
a) Ucet je financovany vylucne platbou hotovosti, zalohy, vkladu vo vyske, ktora 

zodpoveda zabezpeeeniu plnenia povinnosti priarno suvisiacej s transakciou, 

alebo na Uhradu podobnej platby, prfpadne je financovany z financneho majetku 

v suvislosti s predajom, zamenou alebo prenajmom majetku; 

b) Ueet je zriadeny a vyuZivany vylucne na zabezpecenie povinnosti kupujuceho 

zaplatit' kUpnu cenu za majetok, na zabezpeeenie povinnosti predavajuceho 

uhradit' alcykol'vek podmieneny zavazok, alebo na zabezpecenie povinnosti 

prenajfmatefa alebo najomcu uhradit' akekofvek skody na prenajatom majetku 

podl'a dohody v ruijomnej zmluve; 

c) Prostriedky na ucte vnitane prfjmov z nich plynucich sa vyplacaju alebo inak 

rozdel'uju v prospech kupujuceho, predavajuceho, prenajfmatel'a alebo najomcu 

(ako aj na ucely splnenia zavazku takejto osoby) pri predaji, zamene alebo 

odovzdan£ majetku, alebo pri ukoneeni prenajmu; 

d) Deet nie je manovym alebo podobnY'm uctom zriaden:Ym v suvislosti s predajom 

alebo v:Ymenou finaneneho majetku; a 

e) Deet nie je spojeny s uetom kreditnej karty. 

3. Ako povinnost' financnej institUcie pri spravovani uveru zabezpeeeneho 

nehnutel'nost'ou vyclenit' east' platby rylucne na ul'ahcenie Uhrady danf alebo 

poistenia v suvislosti s nehnutefnost'ou v neskor5om obdobf. 

4. Ako povinnost' financnej inStitUcie zabezpecit' vylucne Uhradu dan£ v neskor5om 

obdobf. 

E. Ucty v jurisdikcii partnerskeho statu. Ueet vedeny v Slovenskej republike a vyiiaty 

z definicie financneho uctu na zaldade dohody medzi SpojenYmi Statmi a jurisdikciou 

ineho partnerskeho statu na zabezpecenie ul'ahcenia implementacie zakona F ATCA pod 

podmienkou, Ze na tak:Yto ucet sa podfa pravnych predpisov takejto jurisdikcie ineho 

partnerskeho Statu vzt'ahuju rovnake poZiadavky a dohfad, alco keby bol predmetny ueet 

zriadeny v takejto jurisdikcii partnerskeho Statu a vedeny financnou inStitUciou 

v jurisdikcii partnerskeho statu. 

F. Stavebne sporenie. Ueet vedeny v Slovenskej republike na ktorom ulorene prostriedky 

alebo prostriedky poskytnute Slovenskou republikou na zaldade vnutrostatneho zakona, 

mo:Zu byf pouzite len na stavebne ucely, menovite fmancovanie potreby byYania 

a potrieb suvisiacich s b9'vanim na uzemi Slovenskej republiky za predpokladu, ze 

prostriedky poukazane na tak:Yto ueet nepresiahli sumu 50 000 eur v akomkol'vek 

kalendarnom roku. Tieto ucty mofu byt' poskytovane len licencovan:Ymi stavebnYmi 

sporitel'i'iami. 

VI. Vymedzenie pojmov. Vo vysvetleniach, ktore su uvedene vyssie, sa pouZivaju tieto 

dopli'iujuce pojmy 

13 
A. Oznamujuca zahranicmi financna institucia podl'a modelu 1. Pod pojmom 

,oznamujuca zahranicna financna instirucia podl'a modelu 1" sa rozumie financmi 

inStirucia, v pripade ktorej neamericka vl8.da alebo lirad sUhlasi so ziskavanim a vymenou 

informacii na zaklade medzivladnej dohody podfa modelu 1, prieom takouto financnou 

institliciou nie je financna institlicia povafovana za nezl.lcastnenu financnu inStiruciu 

v zmysle medzivladnej dohody podfa modelu 1. Na ucely tejto definicie pojem 

,medzivladna dohoda podfa modelu 1" znamena dohodu medzi SpojenYmi Sta.tmi alebo 

Ministerstvom financii Spojenych statov a inou ako vladou Spojenych statov alebo 

jednjrn alebo viacerjmi z jej l.lradov v zaujme implementacie zakona F ATCA 

prostrednictvom oznamovania informacii zo strany financnych institlicii takejto 

neamerickej vlade alebo jej Uradu, na ktore automaticky nadviizuje poskytnutie 

oznamenych informacii IRS. 

B. Zucastnena zahranicna financna in8tittlcia. Pod pojmom ,,zUeastnena zahranicna 

financna in8tiwcia" sa rozumie financna inStiwcia, ktora sUhlasi s plnenim poZiadaviek 

uvedenych v dohode so zahranicnou financnou institUciou; moze iiou byt' aj financna 

inStitucia v zmysle medzivladnej dohody podfa modelu 2, ktoni sllhlasi s plnenim 

poZiadaviek uvedenych v dohode so zahranicnou financnou inStitUciou. Pojem 

,,zlleastnena zahranicna financna in8titlicia" za.htna aj opravnenu sprostredkovatefskll 

pobocku oznamujucej finanenej inStiwcie Spojenych Sta.tov, pokial' takato poboCka nie je 

oznamujucou zahranicnou fmancnou inStiruciou podfa modelu 1. Na neely tejto definicie 

sa pod pojmom ,dohoda so zahranicnou financnou instiruciou" rozumie dohoda 

stanovujuca poZiadavky voci financnej inStirucii, po splneni ktocych mo:Ze byt' takato 

financna inStirucia povafovana za financnu inStitUciu dodrZiavajucu poziadavky § 1471 

pfsm. b) daiioveho zak:ona Spojenych statov. Okrem toho na neely tejto definicie pojem 

,medzivladna dohoda podfa modelu 2" znamena dohodu medzi Spojenjrni statmi alebo 

federalnym ministerstvom financii a neamerickou vladou alebo jej jednjrn alebo 

viacecymi l.lradmi s ciefom ufahcif implementaciu zakona F ATCA prostrednictvom 

oznamovania informacii zo strany financnych inStimcii priamo IRS v sUlade 

s poZiadavkami podl'a dohody so zahranicnou fmancnou in8titliciou, pricom IRS nasledne 

poskytne tieto informacie takejto neamerickej vlade alebo jej l.lradom. 

14