Planned changes to withholding tax from 2021.

Aerial view of city with tall buildings

The Ministry of Finance announces changes regarding the reform of the withholding tax (WHT) regulations for 2021. Key assumptions of the planned reform: 1. From the definition of the term “beneficial owner”, the words “legally or in fact” are deleted. 2. Passive payments exceeding the threshold of PLN 2 million per year per one taxpayer […]