Poland has concluded double taxation treaties with 89 countries providing for both individual and corporate operations.
The transfer of a Polish asset (e.g. real estate, shares of companies owning real estate, shares listed on the stock exchange) by a non-resident investor to another non-resident investor appears to be subject to Polish taxation, even though there is no mechanism for assessment and collection of the tax. Therefore, particular attention must be paid to the capital gains provisions of the treaty.
For interests, royalties and dividend payments, the withholding tax in Poland of basic rates 20 and 19% respectively may be lowered by a DTT (in most cases to 5%, 10% and 15%), if the recipient holds a certificate of tax residency. In some cases, exemptions are also provided.