We are pleased to inform you that the Ministry of Finance has officially confirmed the information on the lack of such a tax published in our brochure ”Tax alert” of April 2011.
This is the current situation:
– this year, as it was the case up till now, licence fees will be taxable only in the country in which the fee holder lives or has its seat (see the letter of the Ministry of Finance )
– whereas, the withholding tax, except for situations in which the payment of the fee is done between affiliated entities, will be in force from 1st July 2013 (see attached below the article from Rzeczpospolita).
We informed you about the questions around the withholding tax imposed on dividends and interests at the end of last year in our Newsletter no 52 and the above quoted tax alert.