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Poland to Extend Pay and Refund Exemption for Technical Payers

|Proposed Changes|Poland
Poland

Poland's Ministry of Finance has published a draft regulation for consultation that would extend the temporary exemption from the pay and refund withholding tax mechanism for so-called technical payers, such as securities account operators. The pay and refund system, implemented for most taxpayers in 2022, requires the withholding of tax at standard domestic rates on passive income payments to…

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