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.

This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A. its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice.