On 1 August 2014, the protocol to the income and capital tax treaty between Poland and Slovakia entered into force. The protocol was signed 1 August 2013, and amends several areas of the 1994 treaty between the two countries.
Main changes are as follows.
Withholding Tax Rates
- Dividends - 0% if the beneficial owner is a company directly holding at least 10% of the paying company's capital for an uninterrupted period of at least 24 months, otherwise 5% (originally 5% if holding 20%, otherw…