Poland's 2019 tax reform proposal includes strict withholding tax regime likely to affect international groups

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29 August 2018

Poland's 2019 tax reform proposal includes strict withholding tax regime likely to affect international groups

Poland's Ministry of Finance released a draft bill on August 24, introducing significant changes to the tax law as of 2019. One of the key areas of focus under the draft bill is collection of withholding taxes (WHT). Proposed WHT changes will significantly reshape the current practice of applying exemptions and treaty-based rates for dividend, interest, and royalty payments as well as for certain services. The draft bill proposes measures with no precedence in Poland.

A Global Tax Alert, attached below, provides additional details.

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Document ID: 2018-1718

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