OrbitaxThe new income and capital tax treaty and related protocol between Austria and Poland, signed on 13 January 2004, will enter into force on 1 April 2005. The new treaty generally applies from 1 January 2006.
|Treaty Development|Austria-Poland
The maximum rates of withholding tax are:
| - | 15% in dividends in general, but 5% if the beneficial owner is a company (other than a partnership) that holds directly at least 10% of the capital in the company paying the dividends; | |
| - | 5% on interest. However, an exemption applies with respect to inter… |
