There are certain exceptions to this rule, as this dividend tax can be reduced by the existence of a tax agreement or if the dividends qualify for an exemption as ruled by an EU directive. The general domestic WHT rate for dividends is 19%. The Polish tax system consists of twelve tax titles, which are defined as public, unpaid, compulsory and non-returnable funds to the state treasury, state, county or municipality. Please note that client queries should NOT be posted here but sent through our Contact page. The withholding tax on interests and royalties was established at 20% unless the company can take advantage from the benefits, Opening a Branch vs. a Subsidiary in Poland, Opening a Textile Manufacturing in Poland, Convert a Sole Proprietorship into an LLC in Poland, How to Start a Franchise Business in Poland, Open a Rental and Leasing Company in Poland, Set up a Business for Sale of Motor Vehicles in Poland, Legal Requirements for a Residence Permit in Poland, Legal Requirements for Obtaining a Work Permit in Poland, Obtain Information about Polish Companies, Restructuring and Insolvency Attorneys in Poland, Purchasing an Agricultural Land in Poland, Shareholders of a Limited Liability Company in Poland, Directors of a Limited Liability Company in Poland, Company Administration in Case of Insolvency. Real estate tax payers are individuals or legal persons, organizational units, including companies without legal personality, which are owners of real estate or buildings, holders of the intrinsic property or buildings, users of perpetual land and other particular categories provided by the law. Please note that client queries should NOT be posted here but sent through our Contact page. Call us now at +48 42 663 65 03 to set up an appointment with our company formation agents in Poland. Dividends received by Polish companies from another Polish company or a company operating in the EU/EAA area and/or Switzerland are exempt from taxation if they fulfil certain conditions. According to the provisions of this directive, dividends paid between related EU companies are benefit from a participation exemption. According to the Polish participation exemption, Polish companies are exempt from the, Poland has signed double taxation treaties with more than 80 countries in order to guarantee that companies are protected from double taxation. We can help foreign businessmen open any type of company in Poland. Losses . MichaÅ Gawlak - Partner / Attorney-at-Law, Jakub Chajdas - Partner / Attorney Piotr Owczarek - Partner / Attorney. Also, dividends, royalties and interest paid by Polish residents to numerous European countries receive special beneficial treatment based on regulations which implement various EU directives.