OrbitaxThe new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.
|Treaty Development|Germany-Poland
The maximum rates of withholding tax are:
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15% on dividends in general, but 5% if the beneficial owner is a company (other than a partnership) which directly holds at least 10% of the capital in the company paying the dividends. Dividends and interest from rights or debt claims participating in profits, including the… |
