Officials from Poland and Belgium signed a protocol to the income and capital tax treaty between the two countries on April 14th, 2014. The protocol amends or replaces several articles of the treaty, with the biggest change coming to Article 10 on dividends. The changes to Article 10 include that no dividends withholding tax will be imposed if the company receiving the dividends has held 10% of the paying company's capital for a period of at least 24 months, or when the dividends are paid to a qualifying pension fund. In other cases dividends withholding tax is limited to 10%....