ASB Slovakia, s.r.o.

Laurinská 18, 811 01 Bratislava
Slovakia

Tel: +421 254 641 187

IČ: 36 665 061

Registered in the Commercial Register of the City Court Bratislava III, Section: Sro, Insert 41924 / B.

Commercial Enquiries:

Dan Ledvinka Group Commercial Director +420 222 500 648 dledvinka@asbgroup.eu

Final explanations on the application of the beneficial owner clause under the Polish Withholding Tax (WHT) regime

The Polish Ministry of Finance has released the final version of its official explanations (“Explanations”) on the application of the so-called beneficial owner clause for the purposes of withholding tax (“WHT”). This document is of high importance to entities making payments subject to Polish WHT. It provides more clarity on how remitters should interpret and apply the beneficial owner requirement when determining whether preferential WHT treatment can be applied.