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Poland has Ratified Tax Treaty with Bosnia and Herzegovina

13 April 2015

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Treaty Development

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Poland-Bosnia Herz

On 8 April 2015, Poland's president signed the law for the ratification of the pending income and capital tax treaty with Bosnia and Herzegovina. The treaty was signed 4 June 2014, and once in force and effective will replace the 1985 tax treaty between Poland and the former Yugoslavia, which current applies. Taxes Covered The treaty covers Bosnia and Herzegovina individual income tax and enterprise profit tax, and covers Polish personal and corporate income taxes. Withholding Tax Rates Dividends - 5% if the beneficial owner is a company directly holding at least 25% of the paying company's capital, otherwise 15%...