Poland's Ministry of Finance has published the synthesized text of the 2011 income tax treaty with the Czech Republic as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text constitutes an auxiliary tool only, aimed at documenting the impact of the MLI to the treaty and does not constitute a source of law.

As provided in the synthesized text, the MLI applies for the Czech Republic tax treaty:

• In Poland:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes levied by Poland, for taxes levied with respect to taxable periods beginning on or after 1 March 2021;
• In the Czech Republic:
  • with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021; and
  • with respect to all other taxes levied by the Czech Republic, for taxes levied with respect to taxable periods beginning on or after 1 March 2021.

Click the following link for the Ministry of Finance treaty webpage, which includes the synthesized texts of Poland's tax treaties.