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PL - Non-resident capital gain tax measures on Polish securities

In April 2016, the Finance Ministry of Poland has announced a draft tax bill which includes changes in Polish-sourced income rules for corporation tax purposes.

In April 2016, the Finance Ministry of Poland has announced a draft tax bill which includes changes in Polish-sourced income rules for corporation tax purposes. If the legislation is adopted as currently drafted, non-resident companies trading Polish listed securities or shares in Polish real estate companies will be subject to 19% corporate income tax (when lacking double tax treaty protection) on revenue from 1 January 2017. The key implication of the new regulations would be that foreign investors using non-treaty locations should be prepared to register and pay tax in Poland (on capital gains as well as on dividends).

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