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Poland: Double Tax Treaties

Introduction

Dividends are generally subject to a 19% rate, which can be reduced under a DTA (of which Poland has more than 80), and is removed altogether when paid to companies in EU and EEA states, subject to the conditions of the Parent-Subsidiary Directive.

Poland additionally benefits from a transitional period for removing the withholding tax on interest and royalty payments paid by Polish corporate residents to associated EU companies. From 1 July 2009, this was 5% (previously 10%). From 1 July 2013, the full exemption was put in place.

Where there are no special rules in place, withholding taxes are imposed under the general provisions of the Corporate Income Tax Act, and the applicable Double Tax Treaty, if there is one in place (Poland has, at the time of writing, more than 80 such agreements in place).

A revised treaty with the United States was signed in February 2013. At the time of writing the new agreement has not come into force, when it does, the withholding tax rate for dividends will range from 5% to 10%, for interest the rate will be 5%. Royalties will also be subject to a 5% withholding tax.

Latest Poland Treaty Updates

Treaty Update: Taiwan - Poland
19 January, 2017
A DTA and Protocol between Taiwan and Poland became effective on January 1, 2017.
Treaty Update: Poland - Barbados
25 May, 2016
Poland and Barbados intend to negotiate a DTA, the Barbados Government said on May 19, 2016.
Treaty Update: Poland - Ethiopia
24 July, 2015
Poland and Ethiopia signed a DTA on July 13, 2015.
Treaty Update: Poland - Bermuda
10 April, 2015
The TIEA between Poland and Bermuda entered into force on March 15, 2015.
Treaty Update: British Virgin Islands - Poland
07 January, 2015
According to preliminary media reports, the TIEA signed between the British Virgin Islands and Poland on November 29, 2013, became effective on January 1, 2015.
Treaty Update: Poland - Various
01 September, 2014
According to preliminary media reports, Poland completed its domestic ratification procedures on August 22, 2014, in respect of TIEAs signed with Bermuda and the Cayman Islands.
Treaty Update: Poland - United Arab Emirates
01 September, 2014
The DTA Protocol between Poland and the United Arab Emirates will enter into force on September 6, according to a Polish Government announcement confirming its ratification.
Treaty Update: Poland - British Virgin Islands
19 August, 2014
Poland on August 7, 2014, completed its domestic ratification procedures in respect of the TIEA signed with the British Virgin Islands.
Treaty Update: Poland - India
18 July, 2014
According to a July 15, 2014, update from the Polish Ministry of Finance, the DTA Protocol between Poland and India entered into force on June 1, 2014.
Treaty Update: Poland - India
18 July, 2014
According to a July 15, 2014, update from the Polish Ministry of Finance, the DTA Protocol between Poland and India entered into force on June 1, 2014.
Treaty Update: Sri Lanka - Poland
17 June, 2014
Sri Lanka's cabinet on June 6, 2014, approved the signing of a DTA with Poland.
Treaty Update: Bosnia and Herzegovina - Poland
10 June, 2014
According to preliminary media reports, Bosnia and Herzegovina and Poland signed a DTA on June 4, 2014.
Treaty Update: United States - Poland
27 May, 2014
A DTA signed between the United States and Poland was forwarded to the United States's Senate as part of the nation's domestic ratification procedures on May 20, 2014.
Treaty Update: Poland - Belgium
23 April, 2014
Poland and Belgium have signed a DTA, Poland's Ministry of Foreign Affairs announced on April 14, 2014.
Treaty Update: Singapore - Poland
10 February, 2014
The DTA signed between Singapore and Poland entered into force on February 6, 2014.
Treaty Update: Poland - Various
14 January, 2014
According to preliminary media reports, Poland's upper house of parliament on December 18, 2013, approved laws to ratify the tax information exchange agreements signed with Belize and the Bahamas.
Treaty Update: Andorra - Poland
20 December, 2013
According to preliminary media reports, the TIEA signed between Poland and Andorra will become effective on January 1, 2014, after entering into force on December 18, 2013.
Treaty Update: British Virgin Islands - Poland
03 December, 2013
The Government of the British Virgin Islands has confirmed the signature of its 25th tax information exchange agreement on November 29, 2013, with Poland.
Treaty Update: Bermuda - Poland
28 November, 2013
Bermuda and Poland signed a TIEA on November 25, 2013.
Treaty Update: Poland - Bahamas
06 November, 2013
According to preliminary media reports, Poland's parliament on October 29, 2013, endorsed a law that would ratify the tax information exchange agreement the nation signed with the Bahamas.
Treaty Update: Poland - Korea, South
28 October, 2013
According to preliminary media reports, Poland and South Korea signed a DTA Protocol on October 22, 2013.
Treaty Update: Poland - Luxembourg
06 September, 2013
The Protocol signed to amend Poland and Luxembourg's DTA became partly effective on September 1, 2013, the Polish Ministry of Finance has announced. Provisions relating to withholding taxes on royalties, dividends and interest became effective from this date, while provisions relating to taxes on income and taxes on capital will be effective from January 1, 2014.
Treaty Update: Liberia - Poland
19 August, 2013
According to preliminary media reports, Liberia and Poland signed a TIEA on August 7, 2013.
Treaty Update: Poland - Luxembourg
14 August, 2013
The Polish Ministry of Finance confirmed on August 9, 2013, that the Protocol amending the nation's DTA with Luxembourg entered into force on July 25, 2013.
Treaty Update: Poland - United States
08 August, 2013
Poland completed its domestic ratification procedures in respect of the DTA the nation signed with the United States on August 6, 2013.
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