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HWW Hewelt Wojnowski Lindner i Wspólnicy
Tax

Withholding tax (WHT) review

For companies making payments to foreign entities, such as interest, dividends, fees for intangible services and royalties, that want to confirm the withholding tax has been collected and settled correctly.

Request a quote +48 22 100 42 24
Fee
from 600 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Review of selected transactions subject to withholding tax
  • Analysis of the payment types involved, such as interest, dividends, fees for intangible services and royalties
  • Verification of the withholding tax rates applied
  • Check of the reporting obligations attached to those payments
  • A report with recommendations

What the price does not include

  • Preparation of withholding tax documentation or of an exemption application (separate engagements)
  • Representation in audit proceedings before the authority
  • Analysis of the settlement under double taxation treaties in an international structure

What you receive

  • A report assessing whether the withholding tax was collected correctly
  • Identification of risks and recommendations for changes to the procedures
How it works

How the withholding tax review works

The review examines how withholding tax was collected in individual transactions and compares that practice with the tax requirements. Four stages.

  1. Data gathering

    We collect the documents concerning the foreign payments, together with the agreements and invoices.

  2. Rate analysis

    We verify whether the rates applied correspond to the legislation and to the applicable treaties.

  3. Procedure assessment

    We assess whether the procedures in place secure correct collection and settlement of the tax.

  4. Report

    We prepare a report with the findings and with recommendations for changes to the procedures.

Who the WHT review is for

The review matters for companies that make payments outside Poland on a regular basis. Withholding tax is sometimes collected otherwise than the requirements provide, or the reporting obligations attached to a payment go unrecognised. The review helps to detect such irregularities and to assess whether the procedures applied match what is required.

Which payment types call for attention

Withholding tax may attach to various types of payment, from interest and dividends through fees for intangible services to royalties. Each type carries its own rates and reporting requirements. There are also situations in which domestic law or a double taxation treaty provides for an exemption or a reduced rate. Analysing those conditions is indispensable for calculating the tax liability correctly.

What the fee depends on

  • Number of payment types analysed
  • Number of transactions covered by the review
  • Period covered by the analysis

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

See also
Tax advice → Corporate law →
Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

Request a quote Book a consultation
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