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Polish Deal – changes to withholding tax (WHT)

by Klaudia Bielecka

20 September 2021

The draft Polish Deal, which has been recently submitted to the lower chamber of Polish parliament (Sejm), modifies the withholding tax regulations. The changes include:

narrowing the application of the WHT refund procedure to passive income (e.g. royalties, interest or dividends) paid to associated enterprises;
allowing opinions to be issued not only on tax exemption under income tax acts but also on preferential rates (reduced tax rates) under tax treaties;
clarifying the principles of due care to be exercised when applying a reduced tax rate or exemption, in particular for payments made to associated enterprises;
allowing the withholding agent to sign the statement in accordance with the rules of its representation;
clarifying the definition of beneficial owner.

The new regulations are to apply from 1 January 2022. Withholding agents should already start preparing for the new regulations.

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Monika Bartosiewicz

Tax adviser (Poland)

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