NextSpring

Three Doors, Not Two: a Permanent Residence Permit Makes You a Slovak Tax Resident Before You Have Spent a Day Here

Answer

The general rule applies to you

No exception is recorded for citizens of Germany on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.

154 exceptions recorded across 56 countries · none match Germany to Slovakia · When you become a tax resident

Section 2(d)(1) of Act No. 595/2003 Z. z. gives three alternative tests of unlimited tax liability for an individual, and the first of them is one Czech law does not have. A natural person has unlimited liability if they have permanent residence on the territory of the Slovak Republic, or a bydlisko there, or habitually stay there - and the footnote to permanent residence points at Act No. 404/2011 Z. z. as well as at the registration Act for Slovak citizens, so a foreigner's permanent residence permit is itself a test. Bydlisko is defined in the same subparagraph as the possibility of accommodation that does not serve only occasional accommodation, where the intention to stay there permanently is apparent from all the surrounding facts and circumstances including personal and economic ties. Habitual stay is a count: at least 183 days in the calendar year, continuously or in several periods, with every started day of presence included. An unlimited taxpayer is taxed on income from sources in Slovakia and from sources abroad; a limited taxpayer only on Slovak-source income. Two carve-outs follow. A person who meets the first test but is treated as resident in another contracting state under a treaty is a limited taxpayer here, and so is a person whose habitual stay is only for study or medical treatment.

Verified with official sourceStable2026-10-10

At a glance

The three tests
Permanent residence, a bydlisko, or habitual stay

Section 2(d)(1) of Act No. 595/2003 Z. z. They are alternatives, so the first one met decides it.

Day count
At least 183 days in the calendar year

Section 2(d)(1)(1b) of Act No. 595/2003 Z. z., continuously or in several periods, counting every started day.

What a bydlisko is
Accommodation that is not only occasional, with an apparent intention to stay permanently

Section 2(d)(1)(1a) of Act No. 595/2003 Z. z., judged on all surrounding facts including personal and economic ties.

Does a residence permit count
Permanent residence does; the footnote points at Act No. 404/2011 Z. z.

Footnote 1a to section 2(d)(1) of Act No. 595/2003 Z. z. names both the residence registration Act for citizens and the residence of foreigners Act. Czech law has no equivalent test: section 2 of Act No. 586/1992 Sb. knows only a bydliste and 183 days.

What a resident is taxed on
Income from sources in Slovakia and from sources abroad

Section 2(f) of Act No. 595/2003 Z. z.

Studying or being treated here
Limited liability even if you pass the day count

Section 2(e)(2) of Act No. 595/2003 Z. z.

Requirements

  • A permanent residence permit, a bydlisko, or 183 days - any one of the three makes you a resident
  • A treaty, if two states both claim you
  • Worldwide income on your Slovak return, once any of the three is met

What applies to you

Nothing changes for a citizen of Germany

We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.

What the law says

Text layer - verbatim verifiedZákon č. 595/2003 Z. z. o dani z príjmov · § 2 písm. d) prvý bod · consolidated to 2026-01-01
«1. fyzická osoba, ktorá má na území Slovenskej republiky trvalý pobyt,1a) bydlisko alebo sa tu obvykle zdržiava, pričom 1a. fyzická osoba má na území Slovenskej republiky bydlisko, ak má možnosť ubytovania, ktoré neslúži len na príležitostné ubytovanie, a so zreteľom na všetky súvisiace skutočnosti a okolnosti vrátane osobných väzieb a ekonomických väzieb fyzickej osoby k územiu Slovenskej republiky je zrejmý zámer fyzickej osoby sa v tomto bydlisku trvale zdržiavať,»

Our translation - not official

1. a natural person who has permanent residence on the territory of the Slovak Republic, a bydlisko, or habitually stays there, whereby 1a. a natural person has a bydlisko on the territory of the Slovak Republic if they have the possibility of accommodation which does not serve only for occasional accommodation and, having regard to all the related facts and circumstances including the personal ties and economic ties of the natural person to the territory of the Slovak Republic, the intention of the natural person to stay permanently in that accommodation is apparent,

Three alternatives in one sentence, and permanent residence is listed before either of the substantive tests.

Read it at the source
About this source

The Slovak state's own legal information system, run by the Ministry of Justice, which publishes the Zbierka zákonov Slovenskej republiky and keeps every instrument as a series of point-in-time versions. Three addresses serve the same corpus and they behave differently. www.slov-lex.sk is the live portal: a legacy address such as /pravne-predpisy/SK/ZZ/2011/404/ answers HTTP 301 to redir.slov-lex.sk and again to /ezbierky/pravne-predpisy/SK/ZZ/2011/404/, which is an application page. static.slov-lex.sk is a complete static mirror at predictable addresses and is the one to read: /static/SK/ZZ/{year}/{number}/ is the version history, /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.html is the version in force from that date, and /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.print.html is the same text without the navigation. The third is the PDF, at /pdf/SK/ZZ/{year}/{number}/ZZ_{year}_{number}_{YYYYMMDD}.pdf, and for an instrument of any age it is the one with legal force: each version's header prints either Obsah dokumentu je právne záväzný or, for older instruments, Obsah tohto dokumentu má informatívny charakter, and the HTML page says in terms that its content is informative and that the legally binding content is in the PDF. Version dates are the date the version took effect, so finding the text in force on a given day means reading the history page rather than guessing an address.

Standing: Maintains the text in force

Cannot be cited for: **The HTML and the PDF are two manifestations of one document and only one of them can be quoted at length.** The static HTML is captured with the portal's own copy-to-clipboard icons between every block, which survive extraction as image markdown; a quotation that crosses a paragraph boundary therefore carries exclamation marks the publisher never wrote, and in the residence Act that is every lettered list. The PDF has no such furniture and extracts as clean single-column text, but it breaks a sentence wherever a footnote block or a running header falls: section 20(2) of Act No. 404/2011 Z. z., section 27(1) of the same Act and section 7(3) of Act No. 40/1993 Z. z. are each cut in half by a footnote, and section 23a(1)(e) of Act No. 5/2004 Z. z. is cut by a page break with the forty-hour limit on one page and the eighty-hour limit on the next. A quotation has to be taken from whichever side of the break its sentence survives on and cut short rather than stitched. **The informative-versus-binding line is not where its age suggests.** The PDF of Vyhláška No. 499/2011 Z. z. prints Obsah tohto dokumentu má informatívny charakter on its own first page, so for that instrument neither manifestation is the promulgated text. It cannot be cited for anything the Collection does not carry: the register of occupations with a labour shortage by region, kept under section 12(ad) of Act No. 5/2004 Z. z. by the Central Office of Labour, Social Affairs and Family; the annexes to Government Regulation No. 521/2021 Z. z., which the portal serves as separate downloads rather than as part of the text; how much of that regulation's ceiling of 3,000 national visas remains at any moment, which nothing requires anyone to publish; the business plan template the Ministry of Economy publishes under section 32(5)(a) of Act No. 404/2011 Z. z.; and the practice of the Office for Slovaks Living Abroad in assessing national consciousness under Act No. 474/2005 Z. z. It is also not the place to read a figure that an opatrenie moves: Act No. 601/2003 Z. z. still prints 178.92 EUR in its own section 2(a), and the amount in force is in the ministerial measure, which is a separate instrument with its own address.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedZákon č. 595/2003 Z. z. o dani z príjmov · § 2 písm. d) prvý bod 1b. · consolidated to 2026-01-01
«1b. fyzická osoba sa obvykle zdržiava na území Slovenskej republiky, ak sa tu zdržiava aspoň 183 dní v príslušnom kalendárnom roku, a to súvisle alebo v niekoľkých obdobiach; do tohto obdobia sa započítava každý, aj začatý deň pobytu,»

Our translation - not official

1b. a natural person habitually stays on the territory of the Slovak Republic if they stay there for at least 183 days in the relevant calendar year, continuously or in several periods; every day of stay, including a day begun, is counted into that period,

A calendar year rather than a rolling twelve months, and a part day counts as a day.

Read it at the source
About this source

The Slovak state's own legal information system, run by the Ministry of Justice, which publishes the Zbierka zákonov Slovenskej republiky and keeps every instrument as a series of point-in-time versions. Three addresses serve the same corpus and they behave differently. www.slov-lex.sk is the live portal: a legacy address such as /pravne-predpisy/SK/ZZ/2011/404/ answers HTTP 301 to redir.slov-lex.sk and again to /ezbierky/pravne-predpisy/SK/ZZ/2011/404/, which is an application page. static.slov-lex.sk is a complete static mirror at predictable addresses and is the one to read: /static/SK/ZZ/{year}/{number}/ is the version history, /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.html is the version in force from that date, and /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.print.html is the same text without the navigation. The third is the PDF, at /pdf/SK/ZZ/{year}/{number}/ZZ_{year}_{number}_{YYYYMMDD}.pdf, and for an instrument of any age it is the one with legal force: each version's header prints either Obsah dokumentu je právne záväzný or, for older instruments, Obsah tohto dokumentu má informatívny charakter, and the HTML page says in terms that its content is informative and that the legally binding content is in the PDF. Version dates are the date the version took effect, so finding the text in force on a given day means reading the history page rather than guessing an address.

Standing: Maintains the text in force

Cannot be cited for: **The HTML and the PDF are two manifestations of one document and only one of them can be quoted at length.** The static HTML is captured with the portal's own copy-to-clipboard icons between every block, which survive extraction as image markdown; a quotation that crosses a paragraph boundary therefore carries exclamation marks the publisher never wrote, and in the residence Act that is every lettered list. The PDF has no such furniture and extracts as clean single-column text, but it breaks a sentence wherever a footnote block or a running header falls: section 20(2) of Act No. 404/2011 Z. z., section 27(1) of the same Act and section 7(3) of Act No. 40/1993 Z. z. are each cut in half by a footnote, and section 23a(1)(e) of Act No. 5/2004 Z. z. is cut by a page break with the forty-hour limit on one page and the eighty-hour limit on the next. A quotation has to be taken from whichever side of the break its sentence survives on and cut short rather than stitched. **The informative-versus-binding line is not where its age suggests.** The PDF of Vyhláška No. 499/2011 Z. z. prints Obsah tohto dokumentu má informatívny charakter on its own first page, so for that instrument neither manifestation is the promulgated text. It cannot be cited for anything the Collection does not carry: the register of occupations with a labour shortage by region, kept under section 12(ad) of Act No. 5/2004 Z. z. by the Central Office of Labour, Social Affairs and Family; the annexes to Government Regulation No. 521/2021 Z. z., which the portal serves as separate downloads rather than as part of the text; how much of that regulation's ceiling of 3,000 national visas remains at any moment, which nothing requires anyone to publish; the business plan template the Ministry of Economy publishes under section 32(5)(a) of Act No. 404/2011 Z. z.; and the practice of the Office for Slovaks Living Abroad in assessing national consciousness under Act No. 474/2005 Z. z. It is also not the place to read a figure that an opatrenie moves: Act No. 601/2003 Z. z. still prints 178.92 EUR in its own section 2(a), and the amount in force is in the ministerial measure, which is a separate instrument with its own address.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedZákon č. 595/2003 Z. z. o dani z príjmov · § 2 písm. e) druhý bod · consolidated to 2026-01-01
«2. fyzická osoba uvedená v písmene d) prvom bode, ktorá sa na území Slovenskej republiky obvykle zdržiava len na účely štúdia alebo liečenia,»

Our translation - not official

2. a natural person referred to in point (d), first point, who habitually stays on the territory of the Slovak Republic only for the purposes of study or medical treatment,

A carve-out by purpose rather than by time, and it matches the Czech one in section 2(3) of Act No. 586/1992 Sb.

Read it at the source
About this source

The Slovak state's own legal information system, run by the Ministry of Justice, which publishes the Zbierka zákonov Slovenskej republiky and keeps every instrument as a series of point-in-time versions. Three addresses serve the same corpus and they behave differently. www.slov-lex.sk is the live portal: a legacy address such as /pravne-predpisy/SK/ZZ/2011/404/ answers HTTP 301 to redir.slov-lex.sk and again to /ezbierky/pravne-predpisy/SK/ZZ/2011/404/, which is an application page. static.slov-lex.sk is a complete static mirror at predictable addresses and is the one to read: /static/SK/ZZ/{year}/{number}/ is the version history, /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.html is the version in force from that date, and /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.print.html is the same text without the navigation. The third is the PDF, at /pdf/SK/ZZ/{year}/{number}/ZZ_{year}_{number}_{YYYYMMDD}.pdf, and for an instrument of any age it is the one with legal force: each version's header prints either Obsah dokumentu je právne záväzný or, for older instruments, Obsah tohto dokumentu má informatívny charakter, and the HTML page says in terms that its content is informative and that the legally binding content is in the PDF. Version dates are the date the version took effect, so finding the text in force on a given day means reading the history page rather than guessing an address.

Standing: Maintains the text in force

Cannot be cited for: **The HTML and the PDF are two manifestations of one document and only one of them can be quoted at length.** The static HTML is captured with the portal's own copy-to-clipboard icons between every block, which survive extraction as image markdown; a quotation that crosses a paragraph boundary therefore carries exclamation marks the publisher never wrote, and in the residence Act that is every lettered list. The PDF has no such furniture and extracts as clean single-column text, but it breaks a sentence wherever a footnote block or a running header falls: section 20(2) of Act No. 404/2011 Z. z., section 27(1) of the same Act and section 7(3) of Act No. 40/1993 Z. z. are each cut in half by a footnote, and section 23a(1)(e) of Act No. 5/2004 Z. z. is cut by a page break with the forty-hour limit on one page and the eighty-hour limit on the next. A quotation has to be taken from whichever side of the break its sentence survives on and cut short rather than stitched. **The informative-versus-binding line is not where its age suggests.** The PDF of Vyhláška No. 499/2011 Z. z. prints Obsah tohto dokumentu má informatívny charakter on its own first page, so for that instrument neither manifestation is the promulgated text. It cannot be cited for anything the Collection does not carry: the register of occupations with a labour shortage by region, kept under section 12(ad) of Act No. 5/2004 Z. z. by the Central Office of Labour, Social Affairs and Family; the annexes to Government Regulation No. 521/2021 Z. z., which the portal serves as separate downloads rather than as part of the text; how much of that regulation's ceiling of 3,000 national visas remains at any moment, which nothing requires anyone to publish; the business plan template the Ministry of Economy publishes under section 32(5)(a) of Act No. 404/2011 Z. z.; and the practice of the Office for Slovaks Living Abroad in assessing national consciousness under Act No. 474/2005 Z. z. It is also not the place to read a figure that an opatrenie moves: Act No. 601/2003 Z. z. still prints 178.92 EUR in its own section 2(a), and the amount in force is in the ministerial measure, which is a separate instrument with its own address.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedZákon č. 404/2011 Z. z. o pobyte cudzincov a o zmene a doplnení niektorých zákonov · § 42 ods. 2 · consolidated to 2026-10-01
«Trvalý pobyt je a) trvalý pobyt na päť rokov, b) trvalý pobyt na neobmedzený čas, c) pobyt štátneho príslušníka tretej krajiny s priznaným postavením osoby s dlhodobým pobytom Európskej únie (ďalej len „dlhodobý pobyt“).»

Our translation - not official

Permanent residence is a) permanent residence for five years, b) permanent residence for an unlimited period, c) the residence of a third-country national with the status of a long-term resident of the European Union.

What the tax test reaches: all three of these are permanent residence for the purposes of the residence Act, and section 63(2) adds the residence of a Union citizen.

Read it at the source
About this source

The Slovak state's own legal information system, run by the Ministry of Justice, which publishes the Zbierka zákonov Slovenskej republiky and keeps every instrument as a series of point-in-time versions. Three addresses serve the same corpus and they behave differently. www.slov-lex.sk is the live portal: a legacy address such as /pravne-predpisy/SK/ZZ/2011/404/ answers HTTP 301 to redir.slov-lex.sk and again to /ezbierky/pravne-predpisy/SK/ZZ/2011/404/, which is an application page. static.slov-lex.sk is a complete static mirror at predictable addresses and is the one to read: /static/SK/ZZ/{year}/{number}/ is the version history, /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.html is the version in force from that date, and /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.print.html is the same text without the navigation. The third is the PDF, at /pdf/SK/ZZ/{year}/{number}/ZZ_{year}_{number}_{YYYYMMDD}.pdf, and for an instrument of any age it is the one with legal force: each version's header prints either Obsah dokumentu je právne záväzný or, for older instruments, Obsah tohto dokumentu má informatívny charakter, and the HTML page says in terms that its content is informative and that the legally binding content is in the PDF. Version dates are the date the version took effect, so finding the text in force on a given day means reading the history page rather than guessing an address.

Standing: Maintains the text in force

Cannot be cited for: **The HTML and the PDF are two manifestations of one document and only one of them can be quoted at length.** The static HTML is captured with the portal's own copy-to-clipboard icons between every block, which survive extraction as image markdown; a quotation that crosses a paragraph boundary therefore carries exclamation marks the publisher never wrote, and in the residence Act that is every lettered list. The PDF has no such furniture and extracts as clean single-column text, but it breaks a sentence wherever a footnote block or a running header falls: section 20(2) of Act No. 404/2011 Z. z., section 27(1) of the same Act and section 7(3) of Act No. 40/1993 Z. z. are each cut in half by a footnote, and section 23a(1)(e) of Act No. 5/2004 Z. z. is cut by a page break with the forty-hour limit on one page and the eighty-hour limit on the next. A quotation has to be taken from whichever side of the break its sentence survives on and cut short rather than stitched. **The informative-versus-binding line is not where its age suggests.** The PDF of Vyhláška No. 499/2011 Z. z. prints Obsah tohto dokumentu má informatívny charakter on its own first page, so for that instrument neither manifestation is the promulgated text. It cannot be cited for anything the Collection does not carry: the register of occupations with a labour shortage by region, kept under section 12(ad) of Act No. 5/2004 Z. z. by the Central Office of Labour, Social Affairs and Family; the annexes to Government Regulation No. 521/2021 Z. z., which the portal serves as separate downloads rather than as part of the text; how much of that regulation's ceiling of 3,000 national visas remains at any moment, which nothing requires anyone to publish; the business plan template the Ministry of Economy publishes under section 32(5)(a) of Act No. 404/2011 Z. z.; and the practice of the Office for Slovaks Living Abroad in assessing national consciousness under Act No. 474/2005 Z. z. It is also not the place to read a figure that an opatrenie moves: Act No. 601/2003 Z. z. still prints 178.92 EUR in its own section 2(a), and the amount in force is in the ministerial measure, which is a separate instrument with its own address.

We re-read it every 60 days. More about this source

Practical notes

Permanent residence as a test has a consequence the day-count test does not: a person who holds the permit and lives elsewhere is still an unlimited taxpayer here unless a treaty moves them, which is what section 2(e)(1) is for.

Social and health insurance liability is decided by different statutes with different tests, and this record does not reach them.

No double taxation treaty was read for this record. Which treaty applies and what it says about a dual resident is a question this record does not answer.

Sources2 · all accessed 2026-10-10
  • consolidates
    Zákon č. 595/2003 Z. z. o dani z príjmov

    Slov-lex, Ministerstvo spravodlivosti Slovenskej republiky · consolidated to 2026-01-01

    About this source

    The Slovak state's own legal information system, run by the Ministry of Justice, which publishes the Zbierka zákonov Slovenskej republiky and keeps every instrument as a series of point-in-time versions. Three addresses serve the same corpus and they behave differently. www.slov-lex.sk is the live portal: a legacy address such as /pravne-predpisy/SK/ZZ/2011/404/ answers HTTP 301 to redir.slov-lex.sk and again to /ezbierky/pravne-predpisy/SK/ZZ/2011/404/, which is an application page. static.slov-lex.sk is a complete static mirror at predictable addresses and is the one to read: /static/SK/ZZ/{year}/{number}/ is the version history, /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.html is the version in force from that date, and /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.print.html is the same text without the navigation. The third is the PDF, at /pdf/SK/ZZ/{year}/{number}/ZZ_{year}_{number}_{YYYYMMDD}.pdf, and for an instrument of any age it is the one with legal force: each version's header prints either Obsah dokumentu je právne záväzný or, for older instruments, Obsah tohto dokumentu má informatívny charakter, and the HTML page says in terms that its content is informative and that the legally binding content is in the PDF. Version dates are the date the version took effect, so finding the text in force on a given day means reading the history page rather than guessing an address.

    Standing: Maintains the text in force

    Cannot be cited for: **The HTML and the PDF are two manifestations of one document and only one of them can be quoted at length.** The static HTML is captured with the portal's own copy-to-clipboard icons between every block, which survive extraction as image markdown; a quotation that crosses a paragraph boundary therefore carries exclamation marks the publisher never wrote, and in the residence Act that is every lettered list. The PDF has no such furniture and extracts as clean single-column text, but it breaks a sentence wherever a footnote block or a running header falls: section 20(2) of Act No. 404/2011 Z. z., section 27(1) of the same Act and section 7(3) of Act No. 40/1993 Z. z. are each cut in half by a footnote, and section 23a(1)(e) of Act No. 5/2004 Z. z. is cut by a page break with the forty-hour limit on one page and the eighty-hour limit on the next. A quotation has to be taken from whichever side of the break its sentence survives on and cut short rather than stitched. **The informative-versus-binding line is not where its age suggests.** The PDF of Vyhláška No. 499/2011 Z. z. prints Obsah tohto dokumentu má informatívny charakter on its own first page, so for that instrument neither manifestation is the promulgated text. It cannot be cited for anything the Collection does not carry: the register of occupations with a labour shortage by region, kept under section 12(ad) of Act No. 5/2004 Z. z. by the Central Office of Labour, Social Affairs and Family; the annexes to Government Regulation No. 521/2021 Z. z., which the portal serves as separate downloads rather than as part of the text; how much of that regulation's ceiling of 3,000 national visas remains at any moment, which nothing requires anyone to publish; the business plan template the Ministry of Economy publishes under section 32(5)(a) of Act No. 404/2011 Z. z.; and the practice of the Office for Slovaks Living Abroad in assessing national consciousness under Act No. 474/2005 Z. z. It is also not the place to read a figure that an opatrenie moves: Act No. 601/2003 Z. z. still prints 178.92 EUR in its own section 2(a), and the amount in force is in the ministerial measure, which is a separate instrument with its own address.

    We re-read it every 60 days. More about this source

  • consolidates
    Zákon č. 404/2011 Z. z. o pobyte cudzincov a o zmene a doplnení niektorých zákonov

    Slov-lex, Ministerstvo spravodlivosti Slovenskej republiky · consolidated to 2026-10-01

    About this source

    The Slovak state's own legal information system, run by the Ministry of Justice, which publishes the Zbierka zákonov Slovenskej republiky and keeps every instrument as a series of point-in-time versions. Three addresses serve the same corpus and they behave differently. www.slov-lex.sk is the live portal: a legacy address such as /pravne-predpisy/SK/ZZ/2011/404/ answers HTTP 301 to redir.slov-lex.sk and again to /ezbierky/pravne-predpisy/SK/ZZ/2011/404/, which is an application page. static.slov-lex.sk is a complete static mirror at predictable addresses and is the one to read: /static/SK/ZZ/{year}/{number}/ is the version history, /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.html is the version in force from that date, and /static/SK/ZZ/{year}/{number}/{YYYYMMDD}.print.html is the same text without the navigation. The third is the PDF, at /pdf/SK/ZZ/{year}/{number}/ZZ_{year}_{number}_{YYYYMMDD}.pdf, and for an instrument of any age it is the one with legal force: each version's header prints either Obsah dokumentu je právne záväzný or, for older instruments, Obsah tohto dokumentu má informatívny charakter, and the HTML page says in terms that its content is informative and that the legally binding content is in the PDF. Version dates are the date the version took effect, so finding the text in force on a given day means reading the history page rather than guessing an address.

    Standing: Maintains the text in force

    Cannot be cited for: **The HTML and the PDF are two manifestations of one document and only one of them can be quoted at length.** The static HTML is captured with the portal's own copy-to-clipboard icons between every block, which survive extraction as image markdown; a quotation that crosses a paragraph boundary therefore carries exclamation marks the publisher never wrote, and in the residence Act that is every lettered list. The PDF has no such furniture and extracts as clean single-column text, but it breaks a sentence wherever a footnote block or a running header falls: section 20(2) of Act No. 404/2011 Z. z., section 27(1) of the same Act and section 7(3) of Act No. 40/1993 Z. z. are each cut in half by a footnote, and section 23a(1)(e) of Act No. 5/2004 Z. z. is cut by a page break with the forty-hour limit on one page and the eighty-hour limit on the next. A quotation has to be taken from whichever side of the break its sentence survives on and cut short rather than stitched. **The informative-versus-binding line is not where its age suggests.** The PDF of Vyhláška No. 499/2011 Z. z. prints Obsah tohto dokumentu má informatívny charakter on its own first page, so for that instrument neither manifestation is the promulgated text. It cannot be cited for anything the Collection does not carry: the register of occupations with a labour shortage by region, kept under section 12(ad) of Act No. 5/2004 Z. z. by the Central Office of Labour, Social Affairs and Family; the annexes to Government Regulation No. 521/2021 Z. z., which the portal serves as separate downloads rather than as part of the text; how much of that regulation's ceiling of 3,000 national visas remains at any moment, which nothing requires anyone to publish; the business plan template the Ministry of Economy publishes under section 32(5)(a) of Act No. 404/2011 Z. z.; and the practice of the Office for Slovaks Living Abroad in assessing national consciousness under Act No. 474/2005 Z. z. It is also not the place to read a figure that an opatrenie moves: Act No. 601/2003 Z. z. still prints 178.92 EUR in its own section 2(a), and the amount in force is in the ministerial measure, which is a separate instrument with its own address.

    We re-read it every 60 days. More about this source