HomeCategorytaxation dividends | KPBL

According to Polish tax law, there is a general rule that a flat-rate tax of 19% is charged on income paid in the form of dividends. If a dividend is paid by a Polish company, it withholds tax on that dividend. The company then transfers the tax withheld to a relevant tax office. Failure to do so (e.g., failure to withhold tax and/or transfer the correct amount of tax to a tax office) may constitute a violation of fiscal criminal law and may be subject to fiscal criminal liability. Fiscal criminal liability is borne by specific individuals responsible for the correct tax settlement, not the company itself.