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Payments from FIZ without redeeming investment certificates may be taxed from 2018

The draft of changes to income tax regulations, published in July 2017, stipulates that income fromclosed end investment fundswithout redemption of certificates will be taxed as dividends.

It means that such income will be taxed with 19% withholding tax in Poland unless an applicable tax treaty does not provide otherwise. This change will affect mainly investors from countries with which Poland concluded a double tax treaty.

Amendments will come into force from 1st January 2018 once the draft becomes the law.





Should you be interested in obtaining further information, or would like to discuss the impact of the above changes please contact:


Monika Dziedzic      tel. + 48 22 322 68 88


or your advisor at MDDP.


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