On 4 June 2014, a new income and capital tax treaty between Poland and Bosnia and Herzegovina was signed. Once the treaty is in force and effective, it will replace the tax treaty signed by Poland and Yugoslavia in 1985, which current applies.
Taxes Covered
The treaty covers Bosnia and Herzegovina individual income tax and enterprise profit tax, and covers Polish personal and corporate income taxes.
Withholding Tax Rates
- Dividends - 5% if the beneficial owner is a company d…