
Exemption of dividends from withholding tax without the requirement of beneficial ownership status – significance of the Head of the National Tax Information Service’s ruling
The condition of beneficial ownership has remained one of the
Remote working from abroad has already become a permanent feature of the Polish labour market. The Labour Code, amended in April this year, formalised remote working, and new EU regulations may significantly facilitate the settlement of cross-border workers’ contributions. This marks a new era in the prospect of recruiting qualified staff from abroad. However, employers need to prepare well for this model, both legally, tax-wise and HR-wise.
We have extensive experience in remote working projects, including international work.
How do you become a more attractive employer with unlimited remote working opportunities?

Partner | Tax adviserE: anna.misiak@mddp.plT: (+48) (22) 376 52 86

Senior Manager | Tax adviserE: rafal.sidorowicz@mddp.plT: (+48) 506 788 582

The condition of beneficial ownership has remained one of the

Groundbreaking CJEU judgment in the first Polish tax case – VAT deduction independent of possessing an invoice. Change in Polish tax practice.

Personal links and the TP documentation exemption – when Article 11n(5) of the CIT Act applies and what risks arise from KIS practice and court case law.