Further postponement of WHT regulations

Please be informed that according to the press release (Dziennik Gazeta Prawna) the Ministry of Finance is planning to issue further regulations postponing the entry into force of the WHT pay and refund mechanism. The deferred provisions stipulate the obligation to collect withholding tax on receivables for certain intangible services (to include management services and […]

Investing in Poland from the level of the Netherlands or through a Dutch holding company is becoming more and more troublesome

First of all, there are significant anti-abusive provisions upcoming in the local Polish and Dutch regulations as of 2021: new business substance requirements for service companies in the Netherlands – minimum EUR 100k of annual wage expenses, office space for the period of 2 years; introduction on WHT on interest and royalties paid from DutchCo […]

WHT and Polish resident’s foreign establishment

On 24 April 2020, a general interpretation of the Minister of Finance (No. SP4.8223.1.2020) was published regarding the withholding tax (WHT) on payments made by a Polish resident’s foreign establishment to a non-resident. It is intended to provide a remedy for existing doubts and disputes regarding whether in such situations a Polish resident or his […]

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