POLAND [ S.L.123.33 SUBSIDIARY LEGISLATION 123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND ORDER 24th November, 1994 LEGAL NOTICE 28
1995, as amended by Legal Notices 14
2012 and 64
2021 as modified by S.L.123.183. 1. The title
this Order is Double Taxation Relief on Taxes on Income with the Republic
Poland Order. 2. It is hereby declared: (a) that the arrangements specified in the Agreement set out in the Schedule to this Order have been made with the Government
the Republic
Poland with a view to affording relief from double taxation in relation to the following taxes imposed by the laws
the Republic
Poland: (
POLAND SCHEDULE AGREEMENT BETWEEN THE GOVERNMENT
MALTA AND THE GOVERNMENT
THE REPUBLIC
POLAND FOR THE AVOIDANCE
DOUBLE TAXATION AND THE PREVENTION
FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government
Malta and the Government
the Republic
Poland desiring to conclude an Agreement for the Avoidance
Double Taxation and the prevention
fiscal evasion with respect to taxes on income, have agreed as follows: ARTICLE 1 Personal Scope This Agreement shall apply to persons who are residents
one or both
the Contracting States. ARTICLE 2 * Taxes Covered
a Contracting State or
its political subdivisions or local authorities, irrespective
the manner in which they are levied.
income, including taxes on gains from the alienation
movable or immovable property and taxes on the total amounts
wages or salaries paid by enterprises.
signature
this Agreement in addition to, or in place
, the existing taxes. The competent authorities
the Contracting States shall notify each other
any significant changes which have been made in their respective taxation laws.
2012). *as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 3 ARTICLE 3* General Definitions
this Agreement, unless the context otherwise requires: (a) the term "Malta", when used in a geographical sense, means the Island
Malta, the Island
Gozo and the other islands
the Maltese archipelago including the territorial waters thereof, and any area outside the territorial sea
Malta which, in accordance with international law, has been or may hereafter be designated, under the law
Malta concerning the Continental Shelf, as an area within which the rights
Malta with respect to the sea-bed and subsoil and their natural resources may be exercised; (b) the term "Poland" when used in a geographical sense means the territory
the Republic
Poland, including any area beyond its territorial waters, within which under the laws
Poland and in accordance with international law, Poland may exercise its sovereign rights over the sea-bed, its subsoil and their natural resources; (
persons; (
a Contracting State" and "enterprise
the other Contracting State" mean, respectively, an enterprise carried on by a resident
a Contracting State and an enterprise carried on by a resident
the other Contracting State; (g) the term "national" means all individuals possessing the nationality
a Contracting State and all legal persons, partnerships and associations deriving their status as such from the laws in force in a Contracting State; (h) the term "international traffic" means any transport by a ship, aircraft or road vehicle operated by an enterprise which has its place
effective management in a Contracting State, except when the ship, aircraft or road vehicle is operated solely between places in the other Contracting State; (i) the term "competent authority" means: (i) in the case
Malta, the Minister responsible for finance or his authorised representative; (ii) in the case
Poland, the Minister
Finance or his authorised representative.
this Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the laws
that State for the purposes
the taxes to which Agreement applies, any meaning under the applicable tax laws
that State prevailing over a meaning given to the term under other laws
that State. *as amended by Protocol reproduced in Legal Notice 14
2012. [ S.L.123.33 4 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND ARTICLE 4 Resident
this Agreement, the term "resident
a Contracting State" means a person who, under the laws
that State, is liable to tax therein by reason
his domicile, residence, place
management or any other criterion
a similar nature. But this term does not include any person who is liable to tax in that State in respect only
income from sources in that State.
the provisions
paragraph
both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident solely
the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident solely
the Contracting State with which his personal and economic relations are closer (centre
vital interests); (b) if the State in which he has his centre
vital interests cannot be determined, or if he has no permanent home available to him in either State, he shall be deemed to be a resident solely
the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither
them, he shall be deemed to be a resident solely
the Contracting State
which he is a national; (d) if he is a national
both States or
neither
them, the competent authorities
the Contracting States shall settle the question by mutual agreement.
the provisions
paragraph
both Contracting States, then it shall be deemed to be a resident solely
the State in which its place
effective management is situated. ARTICLE 5 * Permanent Establishment
this Agreement, the term "permanent establishment" means a fixed place
business through which the business
an enterprise is wholly or partly carried on.
management; a branch; an
fice; a factory; a workshop; a mine, an oil or gas well, a quarry or any other place
extraction
natural resources including an
fshore drilling site; (g) a building site or construction or assembly or installation project, where such site or project continues for more than twelve months. *as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 5
this Article, the term "permanent establishment" shall be deemed not to include: (a) the use
facilities solely for the purpose
storage, display or delivery
goods or merchandise belonging to the enterprise; (b) the maintenance
a stock
goods or merchandise belonging to the enterprise solely for the purpose
storage, display or delivery; (c) the maintenance
a stock
goods or merchandise belonging to the enterprise solely for the purpose
processing by another enterprise; (d) the maintenance
a fixed place
business solely for the purpose
purchasing goods or merchandise, or
collecting information, for the enterprise; (e) the maintenance
a fixed place
business solely for the purpose
carrying on, for the enterprise, any other activity
a preparatory or auxiliary character; (f) the maintenance
a fixed place
business solely for any combination
activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity
the fixed place
business resulting from this combination is
a preparatory or auxiliary character.
2012).
paragraphs
an independent status to whom paragraph
an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name
the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect
any activities which that person undertakes for the enterprise, unless the activities
such person are limited to those mentioned in paragraph
business, would not make this fixed place
business a permanent establishment under the provisions
that paragraph.
a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent
an independent status, provided that such persons are acting in the ordinary course
their business. However, when the activities
such an agent are devoted wholly or almost wholly on behalf
the enterprise, he shall not be considered an agent
an independent status if the transactions between the agent and the enterprise were not made under arm’s length conditions.
a Contracting State controls or is controlled by a company which is a resident
the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not
itself constitute either company a permanent establishment
the other. ARTICLE 6 * Income from Immovable Property
a Contracting State from immovable property (including income from agriculture or forestry) situated in the other *as amended by Protocol reproduced in Legal Notice 14
2012. [ S.L.123.33 6 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND Contracting State may be taxed in that other State.
the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions
general law respecting landed property apply, buildings, usufruct
immovable property and rights to variable or fixed payments as consideration for the working
, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
paragraph
immovable property.
paragraphs 1 and 3 shall also apply to the income from immovable property
an enterprise. ARTICLE 7* Business Profits
an enterprise
a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits
the enterprise may be taxed in the other State but only on so much
them as is attributable to that permanent establishment.
paragraph
a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise
which it is a permanent establishment or with other associated enterprises with which it deals.
the profits
a permanent establishment, there shall be allowed as deductions expenses
the enterprise, being expenses which are incurred for the purposes
the permanent establishment (including executive and general administrative expenses so incurred) and which would be deductible if the permanent establishment were an independent entity which paid those expenses, whether incurred in the Contracting State in which the permanent establishment is situated or elsewhere.
2012).
the mere purchase by that permanent establishment
goods or merchandise for the enterprise.
the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
this Article shall not affect the provisions
the law
a Contracting State regarding the taxation
profits from the business
insurance.
income which are dealt with separately in *as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 7 other Articles
this Agreement, then the provisions
those Articles shall not be affected by the provisions
this Article. ARTICLE 8 * International Traffic
ships, aircraft or road vehicles in international traffic shall be taxable only in the Contracting State in which the place
effective management
the enterprise is situated.
effective management
a shipping enterprise is aboard a ship or boat, then it shall be deemed to be situated in the Contracting State in which the home harbour
the ship or boat is situated, or, if there is no such home harbour, in the Contracting State
which the operator
the ship or boat is a resident.
paragraph
this Article, profits derived from the operation
ships or aircraft in international traffic include profits derived from the rental
ships or aircraft if such ships or aircraft are operated in international traffic or if such rental profits are incidental to other profits described in paragraph 1
this Article. However, such profits do not include profits from leasing ships or aircraft on a bare boat charter basis except when it is an ancillary activity
an enterprise engaged in the international operation
ships or aircraft. ARTICLE 9† Associated Enterprises
a Contracting State participates directly or indirectly in the management, control or capital
an enterprise
the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital
an enterprise
a Contracting State and an enterprise
the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one
the enterprises, but, by reason
those conditions, have not so accrued, may be included in the profits
that enterprise and taxed accordingly.
2012).
an enterprise
that State, and taxes accordingly, profits on which an enterprise
the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to that enterprise
the first mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount
the tax charged therein on those profits. In *as amended by Protocol reproduced in Legal Notice 14
2012. †as amended by Protocol reproduced in Legal Notice 14
2012. 8 [ S.L.123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND determining such adjustment, due regard shall be had to the other provisions
this Agreement and the competent authorities
the Contracting States shall if necessary consult each other. ARTICLE 10 * Dividends
a Contracting State to a resident
the other Contracting State may be taxed in that other State.
which the company paying the dividends is a resident and according to the laws
the State, but: (a) where the dividends are paid by a company resident
Poland to a resident
Malta, Poland shall exempt from tax the dividends if the beneficial owner
such dividends is a company resident in Malta that holds directly at least 10 per cent
the capital
the company paying the dividends on the date the dividends are paid and has done so or will have done so for an uninterrupted 24-month period in which that date falls; (b) except as provided in subparagraph (a), the tax so charged by Poland shall not exceed 10 per cent
the gross amount
the dividends where the beneficial owner
the dividends is a resident
Malta; (c) where the dividends are paid by a company which is a resident
Malta to a resident
Poland which is the beneficial owner thereof Malta tax on the gross amount
the dividends shall not exceed that chargeable on the profits out
which the dividends are paid. This paragraph shall not affect the taxation
the company in respect
the profits out
which the dividends are paid.
an investment fund and their redemption, the liquidation or partial liquidation
a company and income from the purchase or redemption
own shares by a company) or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws
that State
which the company making the distribution is a resident.
paragraphs 1 and 2 shall not apply if the beneficial owner
the dividends, being a resident
a Contracting State, carries on business in the other Contracting State
which the company paying the dividends is a resident, through a permanent establishment situated therein and the holding in respect
which the dividends are paid is effectively connected with such permanent establishment. In such a case the provisions
a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident
that other State or insofar as the holding in respect
which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company’s undistributed profits to a tax on the *as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 9 company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly
profits or income arising in such other State.
this Article shall not apply if it was the main purpose or one
the main purposes
any person concerned with the creation or assignment
the shares or other rights in respect
which the dividend is paid to take advantage
this Article by means
that creation or assignment. ARTICLE 11 * Interest
the other Contracting State may be taxed in that other State.
that State, but if the recipient is the beneficial owner
the interest the tax so charged shall not exceed 4 per cent
the gross amount
the interest.
paragraph
the other Contracting State including local authorities thereof, the Central Bank or any financial institution controlled by that Government shall be exempt from tax in the first-mentioned State.
every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purposes
this Article.
paragraphs 1 and 2 shall not apply if the beneficial owner
the interest, being a resident
a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect
which the interest is paid is effectively connected with such permanent establishment. In such case the provisions
that State. Where, however, the person paying the interest, whether he is a resident
a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
a special relationship between the payer and the beneficial owner or between both
them and some other person, the amount
the interest paid, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence
such relationship, the provisions
this Article shall apply only to the last-mentioned amount. In such case, the excess part
the payments shall remain taxable according to the laws
each Contracting State, due regard being had to the other provisions
this Agreement.
this Article shall not apply if it was the main purpose or one
*as amended by Protocol reproduced in Legal Notice 14
2012. 10 [ S.L.123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND the main purposes
any person concerned with the creation or assignment
the debtclaim in respect
which the interest is paid to take advantage
this Article by means
that creation or assignment. ARTICLE 12* Royalties and payments for technical services
the other Contracting State may be taxed in that other State.
that State, but if the recipient is the beneficial owner
the royalties or payments for technical services the tax so charged shall not exceed: (a) five per cent (5%)
the gross amount
the royalties; (b) five per cent (5%)
the gross amount
the payments for technical services.
any kind received as a consideration for the use
, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process, or for the use
, or the right to use any industrial, commercial or scientific equipment or for information (knowhow) concerning industrial, commercial or scientific experience; the term shall also include payments
any kind related to cinematograph films, and films or tapes for radio or television broadcasting. (b) The term "payments for technical services" as used in this Article means any payment in consideration for any service
a managerial or consultancy nature, unless the payment: (i) is made to an employee
the person making the payment; (ii) is made for teaching in an educational institution or for teaching by an educational institution; (iii) is made by an individual for services for the personal use
an individual; (iv) is made for services related to immovable property located in the Contracting State
which the person making the payment is a resident, if such services resulted in a construction, maintenance project, or a landscaping project or a similar tangible project; or (v) is accrued under the laws
a Contracting State to the initial value
the machinery or industrial equipment
the person making the payment or to the maintenance
such machinery or industrial equipment.
paragraphs 1 and 2 shall not apply if the beneficial owner
the royalties or payments for technical services, being a resident
a Contracting State, carries on business in the other Contracting State in which the royalties or payments for technical services arise through a permanent establishment situated therein *as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 11 and the right or property in respect
which the royalties or payments for technical services are paid is effectively connected with such permanent establishment. In such case the provisions
that State. Where, however, the person paying the royalties or payments for technical services, whether he is a resident
a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties or payments for technical services was incurred, and such royalties or payments for technical services are borne by such permanent establishment, then such royalties or payments for technical services shall be deemed to arise in the State in which the permanent establishment is situated.
a special relationship between the payer and the beneficial owner or between both
them and some other person, the amount
the royalties or payments for technical services, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence
such relationship, the provisions
this Article shall apply only to the last-mentioned amount. In such case, the excess part
the payments shall remain taxable according to the laws
each Contracting State, due regard being had to the other provisions
this Agreement. ARTICLE 13* Alienation
Property
immovable property, as defined in paragraph 2
a Contracting State from the alienation
shares or comparable interests, such as interests in a partnership or trust, or certificates or participating units
an investment fund, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent
their value directly or indirectly from immovable property, as defined in Article 6, situated in that other State.
movable property forming part
the business property
a permanent establishment which an enterprise
a Contracting State has in the other Contracting State, including such gains from the alienation
such a permanent establishment (alone or together with the whole enterprises) may be taxed in that other State.
ships, aircraft or road vehicles operated in international traffic or movable property pertaining to the operation
such means
transportation shall be taxable only in the Contracting State in which the place
effective management
the enterprise is situated.
any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State
which the alienator is a resident. *as substituted by Protocol reproduced in Legal Notice 14
2012. 12 [ S.L.123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND ARTICLE 14* Independent Personal Services (Deleted by Protocol reproduced in Legal Notice 14
2012). ARTICLE 15 † Dependent Personal Services
Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident
a Contracting State in respect
an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
paragraph 1, salaries, wages and other similar remuneration derived by a resident
a Contracting State in respect
an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (
, an employer who is not a resident
the other State; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
this Article, remuneration derived in respect
an employment exercised aboard a ship, aircraft or road vehicle operated in international traffic may be taxed in the Contracting State in which the place
effective management
the enterprise is situated. ARTICLE 16 Directors’ Fees Directors’ fees and other similar payments derived by a resident
a Contracting State in the capacity as a member
the board
directors or
the supervisory board or
any other similar organ or a company which is a resident
the other Contracting State shall be taxed only in that first-mentioned State. ARTICLE 17 Artistes and Sportsmen
Articles 14 and 15, income derived by a resident
a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste or a musician or as a sportsman from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman *as amended by Protocol reproduced in Legal Notice 14
2012. †as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 13 himself but to another person, that income may, notwithstanding the provisions
Articles 7, 14 and 15, be taxed in the Contracting State in which the activities
the entertainer or sportsman are exercised.
paragraphs
this Article, income mentioned in this Article shall be exempt from tax in the Contracting State in which the activity
the entertainer or sportsman is exercised provided that this activity is supported in a considerable part out
public funds
that State or
the other State or the activity is exercised under a cultural agreement or arrangement between the Contracting States. ARTICLE 18 Pensions
paragraph
, pensions and other similar remuneration paid to a resident
a Contracting State in consideration
past employment shall be taxable only in that State.
paragraph
a Contracting State shall be taxable only in that State. ARTICLE 19 Government Service
services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident
that State who: (i) is a national
that State; or (ii) did not become a resident
that State solely for the purpose
rendering the services.
funds created by a Contracting State or a political subdivision or a local authority thereof, to an individual in respect
services rendered to that State, subdivision or authority shall be taxable only in that State. (b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident
, and a national
, that State.
Articles 15, 16 and 18 shall apply to remuneration and pensions in respect
services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof. ARTICLE 20 Professors and Teachers
a Contracting State visits the other Contracting State for a period not exceeding two years for the purpose
teaching or carrying out advanced study or research at a university, college, school or other educational institution in that other State, any remuneration the person 14 [ S.L.123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND receives for such teaching, advance study or research shall be exempt from tax in that other State to the extent to which that remuneration is, or upon the application
this Article will be, subject to tax in the first-mentioned State.
a specific person or persons. ARTICLE 21 * Students Payments which a student, pupil or business apprentice who is or was immediately before visiting a Contracting State a resident
the other Contracting State and who is present in the first-mentioned State solely for the purpose
that individual’s education or training receives for the purpose
that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. ARTICLE 22† Other Income
income
a resident
a Contracting State, wherever arising, not dealt with in the foregoing Articles
this Agreement shall be taxable only in that State.
paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2
, if the recipient
such income, being a resident
a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect
which the income is paid is effectively connected with such permanent establishment. In such case, the provisions
ARTICLE 23‡ Elimination
Double Taxation
Poland, double taxation shall be avoided as follows: (a) Where a resident
Poland derives income which may be taxed in Malta in accordance with the provisions
this Agreement (except to the extent that these provisions allow taxation by Malta solely because the income is also income derived by a resident
Malta), Poland shall allow as a deduction from the tax on the income
that resident, an amount equal to the income tax paid in Malta. Such deduction shall not, however, exceed that part
the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Malta; (b) Where in accordance with any provision
this Agreement income derived by a resident
Poland is exempt from tax in Poland, Poland may nevertheless, in calculating the amount
tax on the remaining income
such resident, take into account the exempted income.. *as substituted by Protocol reproduced in Legal Notice 14
2012. †as amended by Protocol reproduced in Legal Notice 14
2012. ‡as amended by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND
Malta, double taxation shall be eliminated as follows: Subject to the provisions
the law
Malta regarding the allowance
a credit against Malta tax in respect
foreign tax, where, in accordance with the provisions
this Agreement, there is included in a Malta assessment income from sources within Poland, the Polish tax on such income shall be allowed as a credit against the relative Malta tax payable thereon.
2012).
2012). ARTICLE 24 Non-discrimination
a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals
that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions
, also apply to persons who are not residents
one or both
the Contracting States.
a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises
that other State carrying on the same activities.
paragraph
apply, interest, royalties and other disbursements paid by an enterprise
a Contracting State to a resident
the other Contracting State shall, for the purpose
determining the taxable profits
such enterprise, be deductible under the same conditions as if they had been paid to a resident
the first-mentioned State.
a Contracting State, the capital
which is wholly or partly owned or controlled, directly or indirectly, by one or more residents
the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises
that firstmentioned State are or may be subjected.
the other Contracting State any personal allowances, reliefs and reductions for tax purposes on account
civil status, family responsibilities or any other personal circumstances which it grants to its own residents.
this Article shall apply to the taxes referred to in Article 2
this Agreement. ARTICLE 25 Mutual Agreement Procedure
one or both
the Contracting States result or will result for him in taxation not in accordance with the provisions
this Agreement, he may, irrespective
the remedies provided by the domestic law
those States, present his case to the competent authority
the Contracting State
which he is a resident or, if his case comes under paragraph
, 16 [ S.L.123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND to that
the Contracting State
which he is a national. The case must be presented within three years from the first notification
the action resulting in taxation not in accordance with the provisions
the Agreement.
the other Contracting State, with a view to the avoidance
taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law
the Contracting States.
the Contracting States shall endeavour to r e s o l v e b y m u t u a l a g r e e m e n t a n y d i ff i c u l t i e s o r d o u b t s a r i s i n g a s t o t h e interpretation or application
the Agreement. They may also consult together for the elimination
double taxation in cases not provided for in the Agreement.
the Contracting States may communicate with each other directly for the purpose
reaching an agreement in the sense
the paragraphs
this Article. When it seems advisable in order to reach agreement to have an oral exchange
opinions, such exchange may take place through a Commission consisting
representatives
the competent authorities
the Contracting States.
a Contracting State on the basis that the actions
one or both
the Contracting States have resulted for that person in taxation not in accordance with the provisions
this Agreement, and (b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within three years from the presentation
the case to the competent authority
the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests in writing. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal
either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws
these States. The competent authorities
the Contracting States shall by mutual agreement settle the mode
application
this paragraph. For the purposes
sub-paragraph (b), the competent authorities
the Contracting States may agree to resolve the case within two years. ARTICLE 26* Exchange
Information
the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions
this Agreement or to the administration or enforcement
the domestic laws concerning taxes
every kind and description imposed on behalf
the Contracting States, or *as substituted by Protocol reproduced in Legal Notice 14
2012. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 17
their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange
information is not restricted by Articles 1 and 2.
that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection
, the enforcement or prosecution in respect
, the determination
appeals in relation to the taxes referred to in paragraph 1, or the oversight
the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws
both States and the competent authority
the supplying State authorizes such use.
paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice
that or
the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course
the administration
that or
the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure
which would be contrary to public policy (ordre public).
paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. ARTICLE 26A Prevention
Treaty Abuse Notwithstanding any provisions
this Agreement, a benefit under this Agreement shall not be granted in respect
an item
income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one
the principal purposes
any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purposes
the relevant provisions
this Agreement. 18 [ S.L.123.33 DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND ARTICLE 27 Diplomatic and Consular
ficials Nothing in this Agreement shall affect the fiscal privileges
diplomatic and consular
ficials under the general rules
international law or under the provisions
special agreements. ARTICLE 28 Entry into Force
the Contracting States shall notify the other the completion
the procedures required by its law for bringing into force
this Agreement.
the later
the notifications and its provisions shall have effect: (a) in Malta: in respect
taxes for any year
assessment beginning on or after I January in the second calendar year following the year in which this Agreement enters into force; (b) in Poland: (i) in respect
taxes withheld at source, to amounts
income derived on or after 1 January in the calendar year next following the year in which the Agreement enters into force; and (ii) in respect
other taxes on income, to such taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which the Agreement enters into force. ARTICLE 29 Termination This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice
termination at least six months before the end
any calendar year beginning after the expiration
a period
five years from the date
its entry into force. In such event, the Agreement shall cease to have effect: (a) in Malta: in respect
taxes for any year
assessment beginning on or after 1 January in the second calendar year following the year in which the notice is given; (b) in Poland: (i) in respect
taxes withheld at source, to amounts
income derived on or after 1 January in the calendar year next following the year in which the notice is given; and (ii) in respect
other taxes on income, to such taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following the year in which the notice be given. IN WITNESS whereof the undersigned, being duly authorised thereto, have signed this Agreement. DOUBLE TAXATION RELIEF ON TAXES ON INCOME WITH THE REPUBLIC
POLAND [ S.L.123.33 19 DONE at Valletta this 7th day
January, 1994, in duplicate in the English and Polish languages, both texts being equally authentic. VICTOR CAMILLERI FOR THE GOVERNMENT
MALTA PANA BOLESLAWA MICHALKA FOR THE GOVERNMENT
THE REPUBLIC
POLAND
AI explanation based on the official legal text. Indicative, not a substitute for legal advice.