Update - Poland Enacts Extension of Withholding Tax Exemption for Foreign Investment and Pension Funds to Comply with EU Law

On 28 November 2025, Poland published in the Official Gazette the Act of 6 November 2025 amending the Corporate Income Tax Act, which aligns Polish tax regulations with judgments of the Court of Justice of the European Union concerning the tax treatment of investment and pension funds. As previously reported, the Act extends the withholding tax exemption for foreign investment and pension fund…
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