What is the pay & refund mechanism for dividend tax?
The pay & refund mechanism is applied when the total payments to a single related entity exceed PLN 2 million…
Frequently Asked Questions (FAQ)
Can the dividend tax be reduced?
Yes, the dividend tax does not always have to be 19%. It is possible to apply a lower rate or…
What documents are required to benefit from the dividend tax exemption?
In order to apply the exemption, it is necessary to have the appropriate documentation. The basis is the tax residence…
Can a natural person benefit from dividend tax exemption?
Tax exemptions on dividends are available only to companies within the EU/EEA and Switzerland that meet certain shareholding and documentation…
Do dividends in kind also have to be taxed?
Yes, dividends in kind, i.e. in the form of real estate, goods or other assets, are also subject to taxation….
When does the obligation to pay tax on dividends arise?
The tax obligation arises at the moment of dividend payment to shareholders. The company acts as the tax remitter and…
Is there a dividend tax exemption?
Yes, a dividend tax exemption is possible, but only in certain cases. It applies to companies based in Poland, another…
How to settle foreign dividends in Poland?
Foreign dividends are also subject to taxation in Poland. In such a situation, the investor – as a Polish tax…
Do I have to settle the tax on dividends myself?
In the case of dividends paid by Polish companies, the investor does not settle the tax themselves, because the company…
How much is the dividend tax in Poland?
The dividend tax in Poland is a flat rate of 19%. It is collected by the company at the time…
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