Stores the user's cookie consent status for the current domain.
WHT procedure – exercising due care
The obligation to exercise due care is a key requirement for claiming withholding tax (WHT) exemptions or reduced rates by the tax remitter. In practice, this typically involves verifying the recipient’s tax residency, ascertaining their beneficial ownership of the income, and gathering the necessary supporting documentation.
When cross-border payments are made on a recurring basis, exercising due care usually requires the Polish remitter to implement an internal WHT compliance procedure.
Our offer
We assist clients in preparing and implementing WHT procedures that ensure:
- correct identification of payments subject to WHT;
- verification of applicable exemptions or preferential rates;
- compliance with the due care standard, including collection of adequate documentation to support the tax remitter’s position;
- adherence to the tax remitter’s formal and reporting obligations.
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.