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Efficiency and safety


One of the main areas of tax audit is checking the correctness of withholding tax settlements.

Complicated  Tax matter and the need to obtain and assess the usefulness of foreign documents make WHT settlements one of the most sensitive areas of tax risk management. 

Making every time  payments to a foreign entity requires the verification of the transaction and the status of the recipient of the payment .

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Due diligence allows for an exemption or an exemption from withholding tax in Poland or a reduced tax rate. 

The law does not define the concept of due diligence.

In practice, referring to the experience in the field of VAT, it seems necessary to implement a written due diligence procedure. 

You can order the preparation of such a procedure with us. 

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A Polish entity making payments to a foreign contractor is required to check whether the recipient of the payment has the status of the beneficial owner.

According to the rules  the actual owner of the receivables is the entity that:

a) receives the receivable for its own benefit, including decides independently about its purpose and bears the economic risk related to the loss of this receivable or its part,

b)  is not an intermediary, representative, trustee or other entity legally or actually obliged to transfer all or part of the receivables to another entity,

c)  conducts actual economic activity in the country of its seat, if the receivables are obtained in connection with the conducted economic activity.  

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According to the draft WHT Tax Explanations, due diligence in the WHT  can be substantiated by the certification of the transaction by a tax advisor. 

As part of certification  we carry out a material and formal examination of transactions.

We verify the status of the payment recipient on the basis of documents and our own sources . 

Part of the certification is also the preparation and implementation of the due diligence procedure.

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