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Poland defers certain provisions of new withholding tax reform to 1 January 2021

24 June 2020

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Tax Alerts, Legislation & Policy, Na...

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Poland

The decree further deferring the application of the key amendment to the new withholding tax (WHT) regime was signed by the Polish Minister of Finance and now is awaiting publication, which should take place in the coming days, but not later than 25 June 2020. The decree will enter into force on the day following its publication.Under the decree, the default obligation to collect WHT at the statutory rates of 19% or 20%, regardless of relief at source available under a tax treaty or domestic exemption based on the European Union (EU) directives (unless special procedures are followed), has been...