The Press Office of the Polish Ministry of Finance has announced that the Ministry of Finance is currently working on a decree to defer the introduction of the withholding tax (WHT) pay-and-refund regime. This new regime would replace to a large extent the current relief at source system. Based on the information published today (20 May), entry into force of the pay-and-refund system will be deferred by an additional six months to 31 December 2021. It is not known at this time when the deferral will be officially confirmed by publication of the noted decree, however, it is expected to...