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Significant changes in the Polish tax system as of 1 Jan 2022 [Newsletter 21 Sept 2021]

Significant changes in the Polish tax system as of 1 Jan 2022 [Newsletter 21 Sept 2021]

a) Entry into force of a new WHT regime (pay & refund mechanism)

Starting from 1 January 2022 WHT preferences (exemptions or treaty rates) will no longer be applied at source with respect to selected payments exceeding PLN 2 million in a given tax year.

As a general rule, tax remitters will be obliged to withhold tax at the standard rate (either 19% or 20% depending on the type of the payment) and refunds will be granted to the taxpayers once the conditions to benefit from WHT preferences are verified by the tax authorities.

Taxpayers who wish to continue to apply WHT reliefs at source will need to take actions well in advance of the payment (approx. 3-4 month waiting time should be assumed for planning purposes). Note that some of those actions require a considerable level of disclosure with respect to the existing holding structure.

b) New domestic definition of the place of effective management

New definition includes an open-ended catalog of cases under which a foreign company managed by a Polish resident will be considered to have an effective place of management in Poland.

Any foreign entity having Polish directors should verify if the new definition results in a change of the place of effective management.

Quelle: newsletter 21 Sept 2021


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