Poland's Ministry of Finance has published the synthesized text of the 1987 income and capital tax treaty with Greece as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable.

The MLI applies for the 1987 Poland-Greece 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 2022;
  • with respect to all other taxes levied by Poland, for taxes levied with respect to taxable periods beginning on or after 1 January 2022;
• In Greece:
  • 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 2022; and
  • with respect to all other taxes levied by Greece, for taxes levied with respect to taxable periods beginning on or after 1 January 2022.

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