WH-OSC is a statement submitted by a corporate income tax (CIT) remitter in the area of Withholding Tax in Poland (WHT Poland). Its purpose is to confirm that, even after exceeding the PLN 2,000,000 threshold of payments made to one taxpayer in a tax year, the remitter still has grounds to apply an exemption, non-withholding treatment, or a rate under a double tax treaty, instead of withholding tax at the domestic rate.
In the WH-OSC form, the remitter declares that it holds the documents required to apply the preference and that, after verifying the case with due diligence, it has no knowledge of circumstances that would prevent the application of an exemption, non-withholding treatment or a treaty rate.
As for timing, WH-OSC must be filed no later than the last day of the second month following the month in which the PLN 2,000,000 threshold was exceeded. As a rule, filing this statement allows the remitter to continue applying the preference until the end of the tax year. After that, an additional follow-up statement must be submitted to confirm that the conditions were met.
In practice, it is worth remembering that:
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WH-OSC applies to CIT cases,
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the equivalent form for PIT is WH-OSP,
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the statement must be signed by the head of the entity or a designated member of a multi-member management body,
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it cannot be signed by an attorney-in-fact,
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the form is submitted electronically via the e-Declaration gateway.
