New Polish Deal Obligations to Come Into Force
From 1 January 2022, a new Polish deal will change the rules of collecting withholding tax (WHT). Some changes particularly affect the rules of collecting WHT in case the payments of proceeds are made through entities that maintain securities accounts.
New rules enforce a pay-and-refund instrument for passive income (interest, dividends) earned by related parties that exceed PLN 2m in a tax year.