WHT liberalised

The Polish Order has introduced changes to the legal provisions suspended so far within the scope of the so-called withholding tax. Since 1 January 2022 the procedure of the withholding tax collection has been limited exclusively to related entities which are non-residents of the Republic of Poland. Moreover, the Polish Order has limited the list of payments covered by the WHT refund procedure to payments of the passive nature, thus remunerations for intangible services have been excluded from the list.