• UL. HOŻA 86, OFFICE 210, 214; 00-682 WARSZAWA
  • clients(at)lawyerspoland.eu
  • +48533393752
Our Articles

Poland-Switzerland Double Tax Treaty

Poland-Switzerland Double Tax Treaty

convention for the avoidance of double taxation is in place between Poland and Switzerland, regulating the manner in which each jurisdiction imposes its own taxes on income and capital.

The double tax treaty applies to a number of taxes and the document includes a special article referring to the exchange of information between the governments of the two countries. This special clause is relevant for avoiding fiscal evasion.

Companies that are based in one of the two jurisdictions and also have operational units in the other country are subject to the provisions of the treaty. The experts at our Polish law firm specialize in international taxation matters and can help you if you have a company in Poland that also has a branch in Switzerland, as well as in many other business situations. 

Taxes covered by the double tax treaty

The double tax treaty (DTT) applies on all taxes imposed by the two Governments on income and on capital. Also included in the types of taxes are those levied on elements of capital, those derived from the alienation of movable or immovable property and those taxes on wages.

In the case of Poland, the double tax treaty applies for the corporate income tax, the personal income tax, the tax on wages and salaries, the agricultural tax, the equalisation tax.

In Switzerland, the double tax treaty applies to the federal, cantonal and communal taxes imposed on all types of income and on capital.

Our Polish law firm can provide you with taxation services in Poland and tax consultancy, for local and foreign companies doing business in the country.

Double tax treaty scope and application

For the purpose of the double tax treaty, a taxable legal entity or person are those individual, companies or otherwise a body of persons that are treated as residents for tax purposes. A Polish company is a tax resident if it is incorporated in Poland. For individuals, a national is a person that has the nationality of either one of the two States.

The double tax treaty between Switzerland and Poland sets preferential withholding tax rates for dividends, royalties, and interest. These provisions are particularly important in cross-border transfers performed by multinational companies.

For more detailed information about taxation in Poland and other specific details about the applicability of the double tax treaty with Switzerland, please contact our Polish law firm.