Applying the look-through approach when paying dividends to a holding company

The Director of the National Fiscal Information (so-called Director of KIS) issued an individual tax ruling with the reference no 0111-KDIB2-1.4010.128.2022.2.AR, confirming the possibility to apply the withholding tax exemption for dividends paid to a foreign holding company. According to the position of the Director of KIS, the look-through approach may be applied to verify […]

Minimum income tax more taxpayer-friendly

The minimum income tax, introduced in the CIT Act as of January 1, 2022, from the beginning has raised doubts and controversy among taxpayers. Recently, however, there has been hope for business conducted in Poland to change the unfavorable regulations. The Minister of Finance has published a draft law that postpones the application of the […]

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