Details have become available of the amending protocol and a supplementary amending protocol, signed on 7 June 2012, to the Luxembourg - Poland Income and Capital Tax Treaty (1995).
The maximum rates of withholding tax will become:
| – | 15% on dividends generally, but 0% if the receiving company owns a directly at least 10% of the capital of the company distributing the dividends (article 1 of the protocol); | …