On 25 June 2021, the Polish Ministry of Finance has published a decree providing further postponed the introduction of the withholding tax pay and refund system until 31 December 2021. The obligation was originally deferred until the end of June 2019 and was subsequently rescheduled several times, with the previous effective date planned as of 30 June 2021. The new withholding tax rules generally apply in Poland for the payment of dividends, interest or royalties to foreign individuals or entities.
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