Poland’s current pay and refund withholding tax (WHT) regulations have certain requirements for applying WHT relief at source for qualifying payments. Until recently, based on the practice of the tax authorities, Polish entities applying WHT relief at source based on management board statements (one of the alternatives), might have been allowed to do so only for a single period of a maximum four months during a tax year. On 29 August 2022, the Ministry of Finance issued a decree extending the above period until the end of the tax year of the Polish entity (for statements filed until the end...