Poland: withholding tax regime

Poland is a jurisdiction, where many foreigners either already hold their interest or consider entering the Polish market for various reasons. During this webinar we will discuss withholding tax regime for payments from Poland.

• WHT in Poland – general overview
• Domestic WHT rules
• EU Directives and their implementation in Poland
• WHT preferences resulting from double tax treaties
• Conditions for applying WHT preferences in practice
• Pay-and-refund regime
  • General rules
  • Procedures in practice
  • Avoidance of the pay-and-refund regime
• Specific situations, e.g. holding companies and investment and pension funds
• GAAR and SAAR applicable to WHT
• Sanctions
• Q&A

This webinar is dedicated to all investors and other categories of entities obtaining payments from Poland.

Joanna Prokurat, Ph.d., attorney-at-law and tax advisor, Partner at TPA Poland with almost 20 years of professional experience.