How many tax treaties does Poland have?

Poland has 85 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Poland's most important treaty partners?

Poland's major treaty partners include United States, United Kingdom, Germany, France, Netherlands, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Poland's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Poland may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Poland Tax Treaties

Poland has approximately 85 double taxation treaties in force. These treaties generally follow the OECD Model Tax Convention with some modifications. Poland actively participates in OECD BEPS initiatives, has signed the Multilateral Instrument (MLI), and exchanges information under the Common Reporting Standard (CRS). Poland is updating several of its older treaties to include modern anti-abuse provisions.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

United StatesUnited KingdomGermanyFranceNetherlandsItalySwitzerlandChinaJapanCzech RepublicAustriaSweden

About Poland's Treaty Network

Poland maintains a network of 85 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Poland Tax Treaties

Major Treaty Partners

About Poland's Treaty Network

Poland Tax Treaties FAQ