2019 will bring some relevant law and tax amendments in Poland that also affect foreign investors (e.g. concerning MDR regulations and withholding tax).

The agreement follows the standard OECD Model Convention, with a number of significant deviations.

The Polish withholding tax (WHT) system operates under a pay-and-refund model, requiring tax to be withheld at the source and later refunded if the relevant conditions are met.

Withholding tax (WHT) is a specific mechanism for collecting income tax that applies, among others, to dividends distributed by Polish companies to domestic and foreign shareholders.

The statement must be signed by management board members.

In theory, the tax may later be refunded by tax authorities. The refund procedure has not yet been defined.

Foreign companies investing in Poland typically face withholding tax obligations. However, if they can establish themselves as beneficial owners, they might qualify for a reduced tax rate...

he Ministry of Finance has published extensive draft amendments to the CIT, PIT and Tax Ordinance Act aimed at tightening up the tax system

We are proud to present the next edition of our "Tax Review" which contains a selection of rulings and interpretations that had been issued or published in February 2015.