Poland announces amendments to withholding tax reform

The final element of Poland’s new withholding tax (WHT) regime will be effective as of 1 January 2021. As reported in a prior EY Global Tax Alert, this last amendment will require that, in many cases, the Polish tax remitters, when making subject-to-WHT cross-border payments, collect WHT at the statutory rates of 19% or 20%, regardless of relief at source available under a tax treaty or domestic exemption based on the European Union (EU) directives (unless special procedures are follow…