How to Safely Distribute Dividends from Poland
Dividend distributions by Polish companies to non-resident shareholders typically trigger withholding tax (WHT) analysis. Although PSD exemption or treaty relief may apply, the PLN 2 million threshold and the pay & refund regime often prevent applying relief at source—making due diligence, documentation, and beneficial owner substance
Dividend distributions by Polish companies to non-resident shareholders typically trigger withholding tax (WHT) analysis. Although PSD exemption or treaty relief may apply, the PLN 2 million threshold and the pay & refund regime often prevent applying relief at source—making due diligence, documentation, and beneficial owner substance