Poland's Ministry of Finance announced on 1 July 2019 that by virtue of the Regulation of 27 June 2019, an exemption from the requirements to apply domestic withholding tax rates on payments in excess of PLN 2 million is extended to 31 December 2019 (i.e., the requirements apply from 1 January 2020). The new requirements, introduced as part of tax reform for 2019, were originally deferred to 1 July 2019 ({News-2019-06-21/A/4-previous coverage}). If certain conditions are met, however, reduced rates or exemptions, such as under a tax treaty, may still be applied. Otherwise, taxpayers that are eligible for a reduced...