After six years of anticipation, the Polish Ministry of Finance has published its long-awaited Guidelines on Withholding Tax (WHT). The document primarily clarifies the definition of a beneficial owner, while also offering guidance on the due diligence obligations of the payer.

This release represents an important step toward building a clearer and more predictable tax environment for international business in Poland.

The publication is the result of extensive consultations with stakeholders, including active participation from the International Group of Chambers of Commerce (IGCC), of which the Belgian Business Chamber is a member. The CCIFP coordinated this process, bringing together experts from member companies and bilateral chambers.

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