Poland's Ministry of Finance is reportedly finalizing draft decrees that will delay the implementation of the new withholding tax requirements introduced as part of recent tax reform legislation for 2019 ({News-2018-10-31/A/3-previous coverage}). The new requirements essentially provide that certain conditions must be met in order for a withholding tax reduction or exemption to apply in relation to payments to non-residents under tax treaties or other special regulations. If the conditions ar…