On 4 June 2014, a new income and capital tax treaty between Poland and Bosnia and Herzegovina  was signed. Once the treaty is in force and effective, it will replace the tax treaty signed by Poland and Yugoslavia in 1985, 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% Interest - 10% Royalties - 10% Double Taxation Relief Bosnia...