On 20 April 2010, Switzerland and Poland signed an amending protocol to the income and capital tax treaty of 2 September 1991.
The maximum rates of withholding tax are:
| - | 15% on dividends, with and an exemption from tax if the beneficial owner is (i) a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends for an uniterrupted 24-m… |