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Poland-France Double Tax Treaty

Poland-France Double Tax Treaty

Avoidance of double taxation

Poland and France have signed a double tax treaty for the avoidance of double taxation with respect to taxes on income and on capital. The treaty is advantageous for investors from one country who wish to open companies or invest in the other Contracting State. It is also a step towards the development of the economic relations between the two countries.

Poland has signed more than 80 double tax treaties with countries worldwide. Our Polish company formation experts can help you with additional information about the signed treaties and how they can influence your business.

The taxes covered by the Poland-France treaty

The double tax treaty between Poland and France applies to persons who are residents of one of the Contracting States or of both. It applies on taxes on income and on capital imposed by the Governments of the two countries, irrespective of the manner in which they are levied. The taxes on income are those that apply on total income, total capital or on elements of income or of capital.

The taxes for which the Convention applies for each country are:

– for Poland: the tax on income, the tax on wages and he supplementary tax on income or payroll;

– for France: the income tax, the corporate tax, the business tax.

The treaty will also apply to taxes which are of a similar nature to the ones listed above, imposed after the signature date of the Convention in place of or in addition to the existing taxes. If you want to register a company in Poland and want to know more about the Polish taxation laws, our agents can help.

Taxation and special provisions according to the treaty

For the purpose of the agreement, a taxable “person” can include an individual, company and any other body of persons. The term “company” is a legal entity or corporate body that is incorporated in one of the Contracting States, according to the laws in that state. A permanent establishment includes a place of management, a branch in Poland or in France, commercial business office, factory, workshop, building site or construction.

The double tax agreement establishes the withholding tax rate. For dividends, the rate is reduced under the treaty (15% or 5%) and it can be removed altogether for dividends paid to companies in the EU and EEA states, according to the conditions of the Parent-Subsidiary Directive.

If you are a foreign investor from France in Poland and want to know more about taxation for other types of income you can contact our Polish company formation specialists. Our experts can also help you if you need VAT registration services in Poland.