Market overview

Poland has been slightly ahead of the curve when it comes to the implementation of measures relating to BEPS, with a raft of measures coming into effect in 2016 and 2017 inspired by the OECD's project.

Spurred on at the international level, the impact is felt as a key local plan. "Following the BEPS action we have seen a few things in Poland. They are only to some extent linked to BEPS but, a lot of taxpayers perceive them as local actions, they don't link them to BEPS but BEPS is underlying these changes," said Rafal Sadowski, partner at Deloitte Poland.

These new measures being introduced have included new requirements to use Polish data, where possible, in the preparation of benchmarking reports. There have also been anti-hybrid instrument provisions introduced, and country-by-country reporting (CbCR) is expected to be in place by January 2017.

While the Polish market adjusts to the post-BEPS world the tax authorities, which have in the past had a fierce reputation, have adopted a more co-operative approach to dealing with taxpayers. This has been combined with measures which are in principle designed to make it easier to deal with the tax authorities and submit documentation to them.

Discussions between the authorities and the taxpayer can still remain difficult to the point of litigation. "Poland remains awkward because there is almost no dialogue, the exchange between the taxpayer and the revenue [in cases where there is a dispute] is done in a formal way often through the courts," said Matthew O'Shaughnessy of Taxexperience Poland.

Tax authorities

Ministry of Finance
12 Swietokrzyska St, 00-916 Warsaw
Tel: +48 22 694 55 55
Email: kancelaria@mofnet.gov.pl
Website: www.mf.gov.pl

Tax rates at a glance

(As of April 2016)

Corporate income tax 19%
Capital gains tax 19%
Branch tax 19%
Withholding tax
Dividends 19% (a)(b)
Interest 20% (c)(d)
Royalties 20% (c)(d)
Branch remittance tax 0%
Net operating losses (years)
Carryback 0
Carryforward 5 (e)

  1. This tax is imposed on dividends paid to residents and non-residents.
  2. This rate may be reduced by a tax treaty, or under domestic law, if certain conditions are met.
  3. This rate applies only to interest and royalties paid to non-residents.
  4. The tax rate may be reduced by a tax treaty or under domestic law if certain conditions are met.
  5. No more than 50% of the original loss can be deducted in one year.

Source: EY 2016 Worldwide Corporate Tax Guide

Firm contact details

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