Withholding Tax

To meet our Clients’ expectations related to the new withholding tax obligations, the support we propose covers a whole spectrum of services from review of cross-border transactions in terms of WHT obligations, audit of WHT settlements, through the implementation of WHT due diligence procedure, support in pay-and-demand-refund procedure, up to the implementation of an individual internal WHT certification process in case of exemption/reduced WHT rate based on the payer's declaration.

  • Audit of cross-border payments - in-depth analysis of all cross-border payments from the perspective of potential obligations in Polish WHT with the use of our dedicated tools. Our review will be summarized in a Review report, together with the recommendations.
  • Audit of WHT settlements – review of already existing or future transactions from the perspective of new WHT obligations. Particularly, we will take into account: formal conditions, business justifications, economic substance test, beneficial ownership test, GAAR (General Anti Avoidance Rule). Our review will be summarized in a WHT audit report, together with the recommendations.
  • WHT due diligence procedure – a project aimed to implement a WHT due diligence procedure tailored to the Client's requirements, allowing to meet the due diligence condition required for the application of reduced WHT rates / exemption.
  • Handling of the WHT refund procedure - preparation of all necessary documents and representation in the refund proceedings before tax authorities in case of choosing pay-and-demand-refund mechanism.
  • Individual WHT opinion - the project includes preparation of an application for an individual opinion on the right to apply for WHT exemption and representing the Client in proceedings before tax authorities aiming at obtaining an individual WHT opinion.
  • Internal WHT certification procedure - the project aims at developing an individual certification process (including particularly dedicated internal procedures and checklists) aimed at confirming compliance with the requirements of applying a reduced WHT rate / WHT exemption in case of choosing a reduced WHT rate or WHT exemption based on a statement by the payer's representatives.

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