TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

TAX & LAW TELEGRAM

Let our experience be your guide 

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WHT in Poland – general rules

WHT in Poland – how general rules from 01/07/2020 will look like? We explain this important issue in our infographic from the WHT series. We will be happy to answer your questions.

Case: The amount paid out in favour of the same foreign company exceeds the amount of PLN 2,000,000.00 during the tax year.

Results:

  • Polish company will be in principle obliged in the first place, in relation to the surplus above PLN 2,000,000.00 to collect the WHT at the non-preferential Polish tax rate (19% or 20 %) and pay this tax to the Polish tax office;
  • Polish company or foreign company (depending on who borne the economic burden of the tax) may submit the return application in a formal procedure conducted by Polish tax authorities.

Exemptions to the payment of tax at a non-preferential rate (i.e. applying a tax exemption or preferential rate):

  • obtaining an opinion on the exemption from WHT in a formal procedure conducted by Polish tax authorities in case of dividend payments (profit distribution) or (loan or credit) payments for affiliates;
  • taking personal and criminal liability by all members of the management board of the Polish company by regular submitting declaration by the Polish tax office.
WHT in Poland - general rules

Authors: Łukasz Dachowski, Partner Poznań, General Manager of the law firm in Poznań, attorney at law and tax consultant in Poland, LL.M.; Magdalena Stefaniak – Odziemska, tax consultant

+49 30 88 03 59 0
berlin@vonzanthier.com
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