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ARTICLE · 03 JUNE 1998

Witholding Tax

KPMG
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PolandFinance and Banking

Certain payments made by a Polish entity to a foreign company are subject to withholding tax of 20%. This is collected and paid to the Fiscal Authorities by the payer. If the recipient of the payment is resident in a country with which Poland has concluded a Treaty for the Avoidance of Double Taxation, this tax is usually reduced.

The following represents selected data from double tax agreements between Poland and other countries, relating to withholding tax.

Country        Withholding Tax Rates For Double Tax Treaty Relief

                       Dividends        Interest        Licence fees 
               Preferential   Normal               Copyright    Other
Belgium                       10           10      10           10
Canada                        15           15      0            10
France         10/5           15           0       0            10
Germany        25/5           15           0       0            0
Japan                         10           10

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