Poland Planning Revisions to New Withholding Tax Requirements

According to recent reports, Poland's Ministry of Finance is planning revisions to the country's new withholding tax requirements that limit withholding tax exemptions and reductions for dividends, interest, royalties, and certain service payments under tax treaties and other special regulations (EU relief). The requirements were introduced as part of tax reform for 2019 and include that domestic rates must be applied on payments in excess of PLN 2 million per year, unless:

• The management bo…