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Withholding Tax (WHT) – statistics for 2024 and key information for 2025
Withholding tax (WHT) in Poland remains one of the important tax issue for entrepreneurs engaging in transactions with foreign entities. The year 2024 brought not only significant changes in the number of applications filed and refunds processed but also outlined key obligations to be considered in the upcoming year. Below,...
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WHT relief for holding companies: How and when can they be applied?
Preferential rules for taxing dividends and other income of holding companies in Poland and in the European Union are intended to support holding activities and avoid double taxation. In practice however, it is becoming increasingly difficult to benefit from WHT relief for holding companies in Poland. Why and when can...
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Withholding Tax (WHT) 2024
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing, market research, recruitment, management, inspection services and guarantees, etc.) are subject to 20% withholding tax, unless the rate is not...
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Interpretation regarding the conditions for applying the withholding tax exemption on dividends
We would like to draw your attention to a new and controversial line of interpretation regarding the conditions for applying the withholding tax exemption on dividends paid to parent companies, which can be observed in a series of recent rulings of the Provincial Administrative Court in Lublin (an example of...
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Withholding Tax (WHT) 2023
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing, market research, recruitment, management, inspection services and guarantees, etc.) are subject to 20% withholding tax, unless the rate is not...
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Withholding Tax (WHT) 2022
Interest, royalties and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing, market research, recruitment, management, inspection services and guarantees, etc.) are subject to 20% withholding tax, unless the rate is not...
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Changes in the jurisdiction of tax authorities from 1 January 2021
On 1 January 2021, amendments to the regulations in accordance with the decrees of the Minister of Finance, Development Funds and Regional Policy of 28 December 2020 came into force. (Polish Journal of Laws of 2020, item 2456). Thus, the scope jurisdiction of the tax authorities in relation to taxpayers...
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Postponement of the ruling on certain Withholding Tax (WHT) provisions until 1st January, 2020
Dear ladies and gentlemen, We recently advised you regarding the implementation date for Withholding Tax (WHT). By virtue of the Regulation of 27th June, 2019, the Minister of Finance postponed the application of some of the amended provisions regulating WHT collection by CIT taxpayers. The ruling of the new regulations...
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Implementation of New Withholding Tax Requirements
These new requirements will essentially provide certain conditions that must be met in order for a withholding tax reduction or exemption to apply in relation to payments to non-residents under tax treaties or other special regulations. This means that if the conditions are not met, then standard domestic rates must...
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Tax Information | Poland – 10 facts
A brief summary of the most important information for any business or individuals who plan to invest in Poland. Corporate Income Tax (CIT) CIT is levied at a rate of 19% (standard rate) or 15% (reduced rate for small taxpayers and new companies in the first year of business activity)....
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