On 23 November 2021, the Polish President signed an act ratifying the protocol of 29 October 2020 amending the Convention between the Republic of Poland and the Kingdom of the Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (the Protocol).
Changes under the Protocol
The Protocol implements a number of substantial changes to the tax treaty, which might impact many investors.
The amendments cover:
Introduction of a real estate clau…