Withholding Tax (WHT)

Range of services

doradztwo podatkowe, doradca

Paweł Plich
tax advisor
e-mail: pawel.plich@plich.com
tel. +48 22 886 93 28

Magdalena Urban-Rybicka

Magdalena Urban-Rybicka
Compliance Manager
e-mail: Magdalena.Rybicka@plich.com
tel: +48 22 886 93 28

Michał Szlachciak

Michał Szlachciak
tax advisor
e-mail: Michal.Szlachciak@plich.com
tel: +48 22 886 93 28

doradcy podatkowi, podatki

Anna Drabarczyk vel Grabarczyk
attorney-at-law, tax advisor
e-mail: Anna.Drabarczyk@plich.com
tel: +48 22 886 93 28

  • We carry out the beneficial owner test towards foreign taxpayers that may be subject  to withholding tax (WHT) in Poland.
  • We define WHT taxation principles based on national regulations, double tax treaties, MLI and EU Directives.
  • As a part of the beneficial owner test, we do the following:
    • we define the scope of information and the type of official documents necessary to obtain from the withholding agent or taxpayer in order to conduct a reliable test,
    • we develop templates of internal documents, which must be prepared to assess whether the foreign recipient can be classified as the beneficial owner,
    • We conduct an additional examination of foreign recipients based on the criteria provided for in tax regulations and guidelines of the Ministry of Finance, using both public and commercial sources of information,
  • We help foreign recipients and Polish withholding agents to recover WHT overpayments resulting from applying Polish statutory rates instead of preferences arising from international tax regulations.
  • We offer assistance in obtaining opinions on the basis of which Polish payers can directly apply exemptions in the scope of dividends, interests and royalties resulting from EU Directives.
As part of WHT related services, we provide advisory support which combines expertise in the field of:
  • applying the legislation on double tax treaties, and EU Directives,
  • determining the so-called Ultimate Beneficial Owner for the purposes of applying anti-money laundering and combating the financing of terrorism regulations (AML/CFT) by financial institutions,
  • implementation of procedures protecting taxpayers against establishing cooperation with entities participating in VAT tax frauds (so called “VAT carousels frauds”) and in verifying the effectiveness of these procedures in proceedings before tax authorities.
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