New dividend taxation system in Poland

Journal
Zalasiński, A.
Poland
European Taxation 2007 (Volume 47), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

A new system of dividend taxation in Poland has been introduced by way of amendments to the Corporate Income Tax Act. The new provisions entered into force on 1 January 2007 and substantially amend the tax environment for direct investment in Poland. It should be noted that the provisions may give rise to problems with EC law in respect of some of Poland's treaty partners.