Poland Tax News

Timing of withholding tax on interest earned by non-residents – new guidelines of the Minister of Finance

24 March 2007

Amendments to Corporate Income Tax Act

24 February 2007

EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies

24 February 2007

EU Commission requests Italy to implement the Interest and Royalties Directive correctly

24 February 2007

Report on Attribution of Profits to PEs released

24 February 2007

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

New income tax treaty between United Kingdom and Poland enters into force

24 February 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Treaty between Poland and United Kingdom ratified

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Amendments to Law on Special Economic Zones

14 October 2006

Treaty between New Zealand and Poland enters into force

12 September 2006

New tax treaty between Poland and UK signed – details

13 August 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

New rules on R&D incentive

11 July 2006

Poland and New Zealand signed a first-time income tax treaty on 21 April 2005.

9 June 2005

The new income and capital tax treaty and related protocol between Austria and Poland, signed on 13 January 2004, will enter into force on 1 April 2005. The new treaty generally applies from 1 January 2006.

17 March 2005

The new income and capital tax treaty and protocol between Poland and Germany signed on 14 May 2003, entered into force on 19 December 2004. The new treaty generally applies from 1 January 2005.

19 January 2005