RSM Poland



The Polish Deal clarifies the withholding tax (WHT)

3 September 2021
The last major amendment to withholding tax regulations was supposed to take effect on 1 January 2019. However, the Ministry of Finance has continued to push back the date of their final implementation by way of successive regulations. They have also announced that they are already working on some new amendments. Thus, Polish entrepreneurs and their foreign contractors still do not know for sure when the announced regulations will become effective nor what they will actually entail.

WHT – withholding tax on the lease of equipment abroad

13 August 2020
Sometimes leasing equipment and machines abroad is less expensive than in Poland. However, the leasing of such equipment entails additional obligations, which taxpayers are very often unaware of. Firstly, under tax law, when a Polish entrepreneur purchases equipment rental or leasing services from foreign entities, the regulations on WHT (withholding tax) collection apply.

Dark fiber lease and withholding tax, in other words: countless doubts

5 April 2019
It is not easy to clearly determine whether WHT shall apply to dark fiber lease or not, as it requires a detailed analysis of both a given ROU agreement concluded by the Polish entity and the provisions of a relevant DTT. This analysis proves difficult as there is no wide common practice of the Polish tax authorities in this respect, and the authorities have seemed to be overlooking the issue in question.