Certain types of services, although provided by a foreign entity, are subject to taxation in Poland. This includes, for example, interest, copyright or other related rights, consultancy, accounting, marketing research, legal services and advertising services.
It is possible to apply the tax rate resulting from the applicable agreement on avoidance of double taxation, or not to pay any tax on condition that a relevant certificate of fiscal residence has been obtained. The general tax rate is 20%. The certificate of fiscal residence gives the opportunity to lower the withholding tax to the amount of the reduced tax rate provided for in the relevant international double taxation treaty, or even to enjoy a full tax exemption.