DOUBLE TAXATION AGREEMENT (DTA)

Double Taxation Agreement (DTA): Poland concluded Double Taxation Agreements (DTA’s) with 90 countries, 86 of which have entered into force. These agreements are based on the OECD Model Convention. Governance of the right for taxation looks differently in the case of share disposals in real estate companies. Following the OECD Model Convention, for those Double Taxation Agreements (DTA’s) marked with ‘yes’, the country of location of the real estate possesses the right for taxation vis-à-vis share deals, and not the country of residence/domicile of the seller.

Tax rates mentioned in the Double Taxation Agreements (DTA’s) can be applied only then, when the tax payer possesses and provides a certificate of residence issued by the Inland Revenue office of the applicable country.

Investing in Poland in 2023

Double Taxation Agreement (DTA)

ACCOUNTING,

(*) Exemption from withholding tax pursuant to the directive on rulers and controlled companies (Parent-Subsidiary-Directive)

(-) The agreements do not include agreements relating to dividends, interest, and licences.

Investing in Poland in 2023 Double Taxation Agreement (DTA) TAXES, ACCOUNTING,