The income tax treaty between Brazil and Poland entered into force on 5 November 2025. The treaty, signed 20 September 2022, is the first of its kind between the countries.
Taxes Covered
The treaty covers Brazilian federal income tax and the social contribution on net profit, and covers Polish personal income tax and corporate income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person…