Details of the protocol to the 1994 Treaty (2013), signed on 1 August 2013, have become available. The protocol was concluded in the Polish, Slovak and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. Once in force, the protocol will become an integral part of the treaty and amend or replace its current provisions. The protocol generally follows the OECD Model.
The maximum rates of withholding tax will be:
OrbitaxProtocol to treaty between Poland and Slovak Republic – details
