International treaty

Poland: tax treaties

Tax treaties and related documents between the UK and Poland.

• From: HM Revenue & Customs
• Published: 29 December 2006
• Last updated: 6 December 2018 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention - in force

PDF, 257 KB, 28 pages

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2006 Poland-UK Double Taxation Convention - in force

PDF, 158 KB, 26 pages

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Details

Synthesised text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention

The 2006 Poland-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The provisions of the MLI came into force in the UK on 1 October 2018 and are effective from:

• 1 January 2019 for taxes withheld at source
• 1 April 2019 for Corporation Tax
• 6 April 2019 for Income Tax and Capital Gains Tax
• 1 April 2019 for all other taxes levied by Poland for taxable periods beginning on or after that date

2006 Poland-UK Double Taxation Convention

The Double Taxation Convention entered into force on 27 December 2006.

It is effective in Poland from 1 January 2007 and in the UK from:

• 1 April 2007 for Corporation Tax
• 6 April 2007 for Income Tax and Capital Gains Tax

Published 29 December 2006
Last updated 6 December 2018 + show all updates

1. 6 December 2018

   Synthesised Text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention has been added.

2. 29 December 2006

   First published.