WHT overpayment claims

WHT overpayment claims

Tax proceedings relating to the assessment of overpayments of withholding tax collected on dividends and interest.

Representation of taxpayers in tax proceedings relating to the assessment of overpaymen...

overpayments of withholding tax collected on dividends and interest Abstract: Non-residents who obtain revenues from Polish residents, in particular with respect to dividends or interest payments, receive their payments decreased by withholding tax collected by the remitter.

Frequently tax remitters collect withholding tax where the provisions of the CIT Act or the respective DTT do not require them to do so. In other cases, tax may be collected but at an incorrect rate. In such situations, the International Tax Team offers its clients the following services:

  • Analysis of the applicability of the tax exemption in respect of foreign investment and pension funds, in particular in light of the CJEU jurisdiction
  • Analysis of the applicability of the tax exemption or preferential tax rate stemming from the relevant DTT to the particular taxpayer
  • Identifying overpayments of withholding tax resulting from non-compliance of the Polish law with EU regulations, improper use of particular DTT or lack of documents required by the remitter in order to apply for tax exemption or preferential tax rates
  • Applying for refunds of tax and representing taxpayers in tax proceedings before the tax authorities and administrative courts.

 

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