Poland Extending Withholding Tax Exemptions to Foreign Investment and Pension Funds to Comply with EU Law

On 15 October 2025, Poland's Ministry of Finance announced that the Council of Ministers has adopted a draft law amending the Corporate Income Tax Act to align Polish tax regulations with judgments of the Court of Justice of the European Union concerning the tax treatment of investment and pension funds. The draft law extends withholding tax exemptions to foreign investment and pension funds t…
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