Abstract

In recent years, there have been many verdicts by tax authorities and administrative courts on the taxation of dividends, in which the lack of taxation of dividends in the recipient country was indicated as an argument for withholding tax in Poland.
In response to this situation, the Ministry of Finance issued a general interpretation on the matter confirming, in principle confirming the position of taxpayers but did not solve all the problems.
This article aims to discuss the above ruling and to present the regulations on the taxation of dividends paid to shareholders from EU countries, with particular emphasis on the lack of requirement to tax dividends on the side of the recipient.