Executive summaryPoland’s withholding tax reform, involving a pay-and-refund procedure, unless deferred, will enter into force on 1 July 2020. In practice, this means that cross-border payments that have to date benefited from exemptions or tax treaty-based withholding tax rates will, as a rule, become subject to a 19% or 20% withholding tax. Imposition of the new withholding tax rates will only be suspended if certain measures are taken (see Actions needed below).Detailed discussionThe Polish withholding tax system to date has been based on a ”relief at source” approach. This has resulted in many payments being subject to a full withholding tax...