Interpretations concerning withholding tax – different approaches by the Polish Ministry of Finance
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Date10 Mar 2025
Withholding tax (WHT) has long been one of the key issues for companies engaged in international business. Recent general interpretations issued by the Polish Ministry of Finance aimed to clarify...
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Country-by-Country reporting – filing requirements for CbC-P notification and CbC-R report
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Date24 Feb 2025
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater...
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Withholding Tax (WHT) – statistics for 2024 and key information for 2025
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Date29 Jan 2025
Withholding tax (WHT) in Poland remains one of the important tax issue for entrepreneurs engaging in transactions with foreign entities. The year 2024 brought not only significant changes in the...
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No obligation to verify the status of the beneficial owner in the dividend exemption – judgment of the Supreme Administrative Court of Poland (NSA)
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Date10 Jan 2025
In recent years, payers in Poland have faced numerous disputes with tax authorities regarding the right to preferential withholding tax (WHT) rates, including the obligation to verify the beneficial owner...
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Obligations regarding the information on the implementation of the tax strategy – 2023
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Date21 Oct 2024
As the end of 2024 approaches, we would like to remind you of the obligation to prepare and make public the information on the tax strategy implemented in 2023. The...
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Pay & Refund in Poland – a complicated withholding tax (WHT) refund procedure
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Date22 Jul 2024
The Pay and Refund mechanism, i.e. refund of withholding tax, is a complicated process that not everyone can easily use. It primarily requires a lot of time, proper preparation and...
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Tax relief in PIT 2024
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Date23 Apr 2024
Deduction covering blood donation purposes The monetary equivalent for one litre of blood was determined on the basis of the Regulation of the Minister of Health and amounts to PLN...
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Withholding Tax (WHT) 2024
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Date16 Apr 2024
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing,...
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Foreign controlled entities (CFCs) – tax on pass-through income
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Date12 Jul 2023
Pass-through income is defined as a specific type of tax-deductible expenses incurred by a taxpayer to a non-resident related party during the tax year. Taxes on pass-through income at a...
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Withholding Tax (WHT) 2023
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Date28 Apr 2023
Interest, royalties, and others Interest and royalties paid to a non-resident and fees for certain intangible assets and legal services (e.g. consulting, accounting, legal and technical services, advertising, data processing,...
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