Poland published two decrees in the Official Gazette on 24 June 2020 that provide a further extension of the exemption from the new requirements to withhold tax at domestic rates on payments in excess of PLN 2 million. Under the requirements, reduced rates or exemptions, such as under a tax treaty, may only be applied directly if certain conditions are met. Otherwise, taxpayers that are eligible for a reduced rate or exemption must apply for a refund.
The new withholding requirements, introd…