RSM Poland


Withholding Tax

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.

14th Tax May Day Picnic with RSM Poland

17 May 2021
Next Tuesday, on 18 May at 4:45 pm a meeting with Katarzyna SADOWSKA, Tax Supervisor at RSM Poland will be held, organised as part of the 14th Tax May Day Picnic. Her speech under the working title “Withholding tax vs. the ‘beneficial owner’ status of the payment recipient + case study” will be addressed to students of the Poznań University of Economics and anyone interested in taxes.

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.

Withholding Tax - Judgment of the SAC

27 May 2017
Piotr LISS
On 15 May 2017, the SAC, in an extended composition of 7 judges, stated that in the legal state before 1 January 2017 the payers should have charged the withholding tax on the remuneration paid to foreign entities providing intangible services referred to in Art. 21.1 of the Corporate Income Tax Act (CITA) outside the territory of Poland. Undoubtedly, it is a disadvantageous and controversial judgement that will give the tax authorities an additional argument to question the correctness of the settlements submitted so far by Polish taxpayers.