As we already informed you WHT pay-and-refund regime will apply not earlier than on 1 July 2021. Resolution introducing the postponement was published on 30 December 2020.
This is very good news for multinationals, in particular for those investing in Polish real estate. Once WHT regime comes into force, the general rule would be to withhold the tax and ask for the refund in case certain conditions are met.
Still, rigorous regulations on (i) beneficial owner and (ii) obligatory due care of WHT remitter already apply.
Should you wish to discuss your WHT position in Poland please feel free to reach out to our experts:
Head of Tax, Board Member
Tax Manager, Attorney-at-law