Polish companies paid dividends by their subsidiaries no longer
have to provide a tax residency certificate.
This change took effect from 1 January 2011 and means that
Polish shareholders who have held a specific share in the company
paying the dividend for at least two years no longer need to
produce the certificate when claiming exemption from income tax.
Instead, they must submit a written statement that they do not
benefit from an income tax exemption on any income, regardless of
its source.
Although intended to make the process administratively simpler,
the change has resulted in a requirement to produce one document
being replaced with a requirement to produce another.
In addition, the requirement to submit a statement confirming
the absence of the exemption has also been imposed shareholders
from other EU countries, without removing the requirement to
provide a tax residency certificate.
