International treaties:
Certificate of Residence:
Tax rates envisaged in the double taxation treaties may be applied only if a taxpayer holds a certificate of residency issued by the given country's tax authorities. This certificate confirms that the foreigner has residency in a country with which Poland has concluded a double taxation treaty, under which tax preferences are granted. A sworn translator should translate the documents into Polish. A certificate of residency is valid for one year from its date of issue.
Investment protection treaties:
Poland has concluded investment protection treaties with the following countries:
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The treaties provide that investments made by entrepreneurs from one contracting state will be treated fairly and on an equally favourable basis as domestic investments in the other contracting state.