Poland's new requirements for withholding tax exemptions and reductions for dividends, interest, royalties, and certain service payments apply from 1 July 2019. The requirements, introduced as part of tax reform for 2019, apply to limit the application of withholding tax exemptions and reductions for dividends, interest, royalties, and certain service payments under tax treaties and other special regulations, including those for payments to residents of EU/EEA Member States. This includes that where payments to the same taxpayer exceed PLN 2 million, domestic withholding rates must be applied on the amount exceeding PLN 2 million. In such cases, the recipient of...