Poland: Proposed changes to taxation rules for 2019
The Polish Ministry of Finance has recently published a draft of changes to the Personal Income Tax (PIT), Corporate Income Tax (CIT), Tax Ordinance and other regulations which, if approved, are expected to come into force on 1 January 2019.
The main impact of these changes will be to the process of withholding tax relief at source on interest and dividend payments, it is foreseen that the relief at source would be more difficult to obtain. In addition, the tax refund procedure may also be subject to change.
This draft proposal is subject to change following further market consultations and the approval of the Polish Government, Parliament and President.
We will continue to monitor the situation and will provide further information as it becomes available.
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