Application of the holding company exemption

Polish holding companies that hold shares or equity interests in domestic and foreign entities may, in certain circumstances, benefit from an exemption on dividends distributed by these entities and, most importantly, on income derived from the disposal of such shares or equity interests. However, this exemption is subject to a number of conditions.

Our offer

Paczuski Taudul provides comprehensive support in applying the holding company exemption, including:

  • analysing compliance with the conditions for applying the exemption,
  • preparing applications for individual tax rulings in cases giving rise to doubts,
  • preparing applications for the confirmation and refund of tax overpayments,
  • representing taxpayers in overpayment proceedings and verification activities.
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Andrzej Paczuski

Founder of the Paczuski Taudul law firm. Tax advisor and recognized expert in providing tax advisory services to entities in the financial and real estate sectors.