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December 10, 2020 Polish Ministry of Finance announces planned deferral to 30 June 2021 of certain provisions of new withholding tax reform The Polish Ministry of Finance announced that it is currently working on a decree to defer the introduction of the withholding tax (WHT) pay and refund system, which will replace to a large extent the current relief at source system. According to the information published on the Ministry’s website, the entry into force of the pay and refund system will be deferred until 30 June 2021. The deferral is expected to be confirmed by the formal publication of a decree during December 2020. Simultaneously, the Ministry of Finance will work on the new legislation, which will amend the regulations regarding the collection of WHT at source, primarily, in relation to the pay and refund procedure. The initial legislation on this front is expected to be completed in 2021. For more information on the pay and refund system, see EY Global Tax Alert, Poland defers certain provisions of new withholding tax reform to 1 January 2021, dated 24 June 2020. _____________________________________________________________________________________________________________ For additional information with respect to this Alert, please contact the following: EY Doradztwo Podatkowe Krupa sp. k., Warsaw
EY Doradztwo Podatkowe Krupa sp. k., Wroclaw
Ernst & Young LLP (United States), Polish Tax Desk, New York
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