The New WHT (Withholding Tax) Landscape: Guidelines, Rulings, and Practical Challenges!
DATE
LOCATION
EVENT DETAILS
On behalf of the AmCham Tax & Financial Services, we invite you to a meeting entitled Navigating the New WHT (Withholding Tax) Landscape: Guidelines, Rulings, and Practical Challenges.
Our speakers will be from KPMG: Sabina Sampławska, Tax Partner; Mariusz Kułagowski, Senior Tax Manager; Andrzej Zyga and Mariusz Głodek, Tax Managers.
We will discuss:
- The impact of the WHT Guidelines issued in July 2025 and general tax rulings on WHT exemption conditions issued in November 2024 on US structures, including those involving investors in joint venture structures,
- Practical aspects of the application of concepts of the consolidated substance and look-through approach by US groups with complex structures,
- Presentation of other issues arising from the WHT Guidelines that could impact WHT settlements for companies operating within international structures:
- Tax remitter’s due diligence – whether and what has changed for Polish entities,
- When and how should Beneficial Ownership (BO) status be investigated?
- Which issues are clearly favorable for taxpayers and which ones are still causing concern?
- What does it mean that some of the solutions presented in the Tax Guidelines are optional?
- Impact of the WHT Guidelines on particular payment streams: dividends, interest, royalties and payments for services,
- Presumptions and simplifications presented in the WHT Guidelines: what do these mean in practice?
- Protective power of WHT Guidelines for tax remitters and taxpayers.
The meeting will take place on Tuesday, February 17 from 9:30 a.m. to 11:00 a.m. We encourage you to visit the AmCham office, Spektrum, ul. Twarda 18, 16th floor (live tickets are limited to 20 people, for those registering live, we ask to click the live ticket). The Webex link will be sent to all online attendees one day before the event.
SPEAKERS
Sabina Sampławska
Mariusz Kułagowski
Andrzej Zyga
Mariusz Głodek
