International agreements

International treaties:

• Tax rates may be lower under double taxation treaties concluded with the country in which the taxpayer's registered office or management board are located.

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:

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.