Poland and the UAE signed an exchange of notes on their 1995 tax treaty on 24 February 2025 and 18 April 2025.
The exchange notes confirm that the Abu Dhabi Developmental Holding Company qualifies as a governmental institution, making it eligible for certain tax exemptions, including those on dividends (Article 10) and interest (Article 11).
The 1995 Poland-UAE tax treaty was signed to eliminate double taxation, prevent additional and indirect taxes, and combat tax evasion between the two countries. It also seeks to address cross-border trade and investment challenges and foster smoother international financial flows between Poland and the UAE.