Non-residents who obtain revenues from Polish residents, in the form of dividends, interest, royalties or certain intangibles services may receive their payments decreased by withholding tax (WHT). WHT may be reduced based on double taxation treaties between Poland and the country the taxpayer is resident in. As a rule, the reduced rate provided in the double taxation treaty may be applied only if the taxpayer supplies the required certificate of tax residence, issued by the relevant tax authority in the country in which the taxpayer is resident.
As for now, the entry into force of the new WHT “pay and refund regime” (compulsory collecting of the withholding tax according to national rates when payments exceed PLN 2 million) has been postponed until the end of 2021.
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