The interpretation of withholding tax rules is subject to dynamic changes. In recent years, withholding tax in Poland has undergone a number of significant changes affecting the way in which it is calculated and collected. Subsequent legislative changes and changes in the interpretation of regulations make the application of withholding tax regulations increasingly difficult.
In particular, the application of preferences in this tax may create new obligations and challenges, primarily for payers, but also for taxpayers.
TPA Poland experts have prepared a bilingual study “System podatku u źródła w Polsce | Withholding tax regime in Poland”, which systematizes the key issues related to the current withholding tax system in Poland.
What does the publication cover? The publication covers the following topics:
- Basic issues related to withholding tax
- Withholding tax rates and preferences
- Certificate of residence
- Beneficial owner
- Look-through approach
- Due diligence
- Pay-and-refund mechanism
- Holding structures in WHT
- Financial institutions in WHT
- GAAR and SAAR clauses
- Consequences of non-compliance with WHT obligations
We hope that this study will be a valuable source of information and help you to better understand the withholding tax system in Poland.
