Poland & Malta Double Tax Treaty
The Double Tax Treaty Malta Poland between Malta and Poland, as amended, was originally signed on 7 January 1994 and is currently in force. The main features of the treaty are as follows:
Poland Withholding Taxes
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.
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