Tax Alert – withholding tax (WHT)
Withholding tax for making employees available
In an individual interpretation dated August 13th 2020, mark 0111-KDIB1-1,4010,244,2020.1.ŚS Director of the National Revenue Information System decided that payments for making employees available are subject to WHT and the Company will be obliged to collect a...
No withholding tax on R&D services
In an individual interpretation, mark 0111-KDIB1-3.4010.272.2020.1.APO, the Director of National Tax Information confirmed as correct the company's position regarding the collection of lump-sum income tax (withholding tax) on payments for R&D services. The...
Withholding tax for complex services
In the judgment of 17 June 2020, Case No. I SA/Sz 65/20, the Regional Administrative Court in Szczecin indicated that the condition for the application of Art. 21 of uCIT is not the result of payments from a separate (spontaneous) legal relationship, as its...
Purchasing intermediation services are services similar to consultancy, advertising and market research’ and are consequently subject to WHT and tax deductible limits – position of the WSA in Rzeszów, dated June 4th 2020, ref. I SA/Rz 236/20
The judgment relates to the case concerning a complaint against an individual interpretation. The case concerned a Company specialising in tin recovery. It manufactures pure tin and offers tin alloys and soldering alloys. Due to the fact that industrial waste, which...
No obligation to collect tax on interest in the absence of data
In the judgment of 3 January 2020 ref. III SA/Wa 1276/19 The Provincial Administrative Court in Warsaw ruled that a payer is not obliged to collect withholding tax on interest and discount payments on Eurobonds in a situation where he does not know the identity of the...
Insurance services are not subject to WHT
Insurance services which are purchased from non-residents are not subject to flat-rate WHT. In the judgment of the Voivodship Administrative Court in Bydgoszcz of 22 January 2020, ref. ISA/Bd 655/19 the court held that insurance services cannot be considered as...
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