• Polski
  • WHT refund requests

    In 2022, new regulations on withholding tax (WHT) rules came into force, providing for the introduction of the so-called pay and refund mechanism. For certain WHT-taxable distributions exceeding PLN 2,000,000 per year to a single related party, Polish entities (payers) are required to collect WHT at the basic rate (19% on dividends and 20% on interest and royalties, among others).

    The foreign taxpayer entity will be able to request a refund of the tax paid by the payer if, according to a double tax treaty, directive or provision of Polish law, the tax should be lower. If a relevant request is made, the tax authorities have 6 months to refund the WHT paid in whole or in part. This is because the extent of the refund depends on the circumstances of the situation, including whether the transaction can benefit from WHT exemption or whether a reduced WHT rate will apply.

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      Contact one of our experts ontax proceedings

      Michał Majczyna

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      Winning the case before the Supreme Administrative Court

      on tax control for 2013 and determination of tax liability. Ref. act II FSK 585/20

      Winning the case before the Supreme Administrative Court

      regarding the Company's CIT exemption. Ref. act II FSK 1250/22

      Winning case before the Voivodeship Administrative Court

      on alleged abuse of VAT law. Ref. no. III Sa/Wa 203/22

      Judgment of the Supreme Administrative Court, ref. no. I FSK 1816/20

      The court objected to the very common approach among the tax authorities, but also often among the courts, of attributing an implicit awareness of participation in a fraud by pointing out that the evidence on the record did not show that such awareness existed. The court ordered that very precise criteria be taken into account that would make such awareness of fraud plausible.

      Judgment of the Voivodeship Administrative Court in Warsaw (III SA/Wa 2555/20)

      Judgment on abuse of rights. The court questioned the authorities' instrumental attempts to apply the concept of abuse of rights, pointing out that the conditions for abuse were not met in the evidence on the record.

      Winning case before the CJEU. C-395/09

      The right to deduct input tax when purchasing services from countries considered to be tax havens, Oasis East Ltd.

      Winning case before the CJEU. C-395/09

      The incompatibility with Community law of Polish provisions concerning the restriction of the right of entrepreneurs to deduct VAT on the purchase of passenger cars and fuel for them, Magoora Sp. z o.o.

      Winning case before the CJEU. C-313/05

      Excise duty levied on imported second-hand cars in connection with their first registration in Poland, Maciej Brzezinski

      Most conducted and won cases when representing taxpayers before the CJEU among all Polish attorneys.

      Jerzy Martini - author and co-author of Commentary on the VAT Directive (Unimex ed.)

      Jerzy Martini - author, co-author and editor of Commentary to the VAT Act (publ. C.H.Beck)

      Jerzy Martini - author and co-author of "VAT in the jurisprudence of the European Court of Justice" (publ. C.H.Beck)

      Marek Wojda - co-author of Commentary on the VAT Directive (Unimex ed.) and the VAT Act (C.H.Beck ed.)

      Featured in the 'Law firm on Linkedin - a practical guide' by legal marketing agency Tomczak Stanisławski.

      Repeatedly recognised in the rankings of Rzeczpospolita and Dziennik Gazeta Prawna.

      We teach at universities, including the School of Economics

      Jerzy Martini honoured annually in the prestigious Chambers & Partners ranking, indicated as Band I (highest possible level) in the individual ranking of tax advisers in the Tax Consultants category.

      Authors and commentators of tax publications in the trade press.