Double Tax Treaty Malta Poland

Double Tax Treaty Malta Poland Tax

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.

Dividend Income

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%.

Interest Income

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.

Royalty 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.

Other 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.

Please contact us for more information on the tax planning opportunities the Malta Poland Double Taxation Treaty offers companies based in Poland and how your organisation can become more tax efficient.

Click below to go back to all of the double taxation treaties Malta has in force: