Poland's Ministry of Finance has issued a release announcing amendments to the provisions on withholding tax collection with effect from 1 January 2021. This includes that the regulations for corporate and personal income tax have entered into force to provide a further extension of the exemption from the requirements to withhold tax at domestic rates on payments in excess of PLN 2 million. Under the requirements, reduced withholding tax rates or exemptions, such as under a tax treaty, may o…