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Poland publishes Minister of Finance General Ruling on Parent-Subsidiary Directive Subject-to-Tax Requirement for dividends exemption

|Tax Alerts, National/Federal Taxation, G ...|Poland
Poland

  • In a recent ruling, the Minister of Finance aimed to eliminate discrepancies between how Polish tax authorities and the courts have addressed the application of parent-subsidiary dividend exemptions — particularly with regard to the "effective taxation of dividends."
  • The ruling could help multinational groups seeking withholding tax (WHT) exemptions for dividends from Poland and/or refunds of WHT paid in the past.
 

Following months of intensive discussions with business representatives, on 18…

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