Poland & Malta Double Tax Treaty

The Double Tax Treaty Malta Poland sets exempts Polish withholding tax on dividends distributed by a Polish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Polish resident company. In all other circumstances, the maximum Polish withholding tax is 10%.

The Double Tax Treaty Malta Poland treaty sets out a maximum Polish withholding tax of 5% on interest paid by a Polish resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Poland sets out a maximum Polish withholding tax of 5% on royalties paid by a Polish resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Poland outlines that certain pensions and other similar remuneration arising from Polish sources and paid to a Maltese resident are taxable only in Malta. However such a rule does not apply to similar payments advanced by a Polish statutory body or local authority or a political subdivision thereof for services rendered therein unless the Maltese resident individual is also a Maltese national.