Newsletter

WHT follow-up statement

As the end of 2023 is approaching, we would like to remind you that those withholding tax remitters who made an initial statement (WH-OSC) during the year, should make a follow-up statement by the 31st of January 2024 if they made further payments to the same entity.

On the basis of Art. 26(7a) of the CIT Act, by making the initial statement on compliance with the requirements for non-collection of the withholding tax, applicability of an exemption or a tax rate (WH-OSC), WHT remitters confirm that:

• they have the documents required by the tax law for application of a tax rate or an exemption or non-collection of the tax, as provided for in specific regulations or in double taxation avoidance agreements, and
• they do not have the knowledge justifying an assumption that there are circumstances which preclude application of a tax rate or an exemption or non-collection of the tax, as provided for in specific regulations or in double taxation avoidance agreements.

A withholding tax remitter files the initial statement (WH-OSC) by the last day of the second month following the month in which the amount of PLN 2 million was exceeded. In this respect, the remitter should also exercise due care regarding the withholding tax, which stems directly from Art. 26 (7c) of the CIT Art.

Filing the initial WH-OSC statement during the tax year does not exempt the withholding tax remitter from the obligation to file the follow-up statement if the remitter made further payments subject to the withholding tax legislation to the same entity.

By the follow-up statement, the withholding tax payer also confirms compliance with the requirements for non-collection of the withholding tax, applicability of an exemption or a tax rate with respect to further payments.

The deadline for filing the WHT follow-up statement ends on 31 January 2024 with respect to payments made in 2023.

We hope the above information proves helpful.

We are ready to assist you both with filing the initial statement (WH-OSC) and otherwise with the withholding tax.

KONTAKT

Elżbieta Lis Partner, Katowice

E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038

Tomasz Wichary Senior associate | Tax advisor, Advocate, Katowice

E: tomasz.wichary@pl.andersen.com
T: +48 32 731 68 95

Aleksandra Kalinowska Partner, Warsaw

E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693

Katarzyna Chrapowicka Director, Warsaw

E: katarzyna.chrapowicka@pl.Andersen.com
T: +48 22 690 08 88