Poland: Proposal to extend the withholding tax exemption to all foreign investment and pension funds
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Clearstream Banking informs clients that the Polish Ministry of Finance has proposed changes to the Corporate Income Tax (CIT) Act that would extend the scope of the withholding tax exemption - currently available only to eligible EU/EEA-based investment and pension funds - to all foreign investment and pension funds.
If approved, the changes will take effect on 1 January 2026, allowing all foreign investment and pension funds to benefit from the withholding tax exemption.
This proposal is meant to bring the CIT Act fit with recent decisions of the Court of Justice of the European Union.
The regulation is currently in the consultation phase and then needs approval from the Polish Government, Parliament and President.
We will continue to monitor the market and will inform when further information is available.
This Taxflash is intended to provide clients 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 client’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. |