BDO Alert: General interpretation of the Ministry of Finance: the lack of taxation of dividends in the recipient's country does not eliminate the right to exemption from WHT for Polish payers

On 20 November 2024, the Minister of Finance issued general interpretation No.DD9.8202.1.2024 which concerns the interpretation of certain conditions of application of the so-called dividend exemption from withholding tax. The primary purpose of the general interpretation is to ensure uniform application of the regulations by tax authorities. It is issued in situations where there is non-uniformity (discrepancies) in the interpretation of specific c tax regulations.

More information in the new BDO alert.