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of <h1>Article 13: Double Tax Agreement on Capital Gains - Immovable, Movable Property, and Shares Tax Rules Explained.</h1> Article 13 of the Double Tax Avoidance Agreement between the Slovak Republic and another Contracting State addresses the taxation of capital gains. Gains from immovable property in one state may be taxed there. Movable property gains from a business in the other state can also be taxed in that state. Gains from international ships or aircraft are taxed only in the resident state. Shares deriving value mainly from immovable property in a state may be taxed there if they meet specific criteria. Other shares and property gains are taxed in the alienator's resident state.
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