Nearly PLN 6m Paid After Missed Tax Declarations

7 August 2026 Poland Radar 0 Comments

Company paid nearly PLN 6m after late WH-OSC forms under Poland withholding tax rules.

The Lublin tax office collected nearly PLN 6 million after a company filed key forms late. This case highlights Poland withholding tax rules. Consequently, the company paid tax and heavy interest despite meeting other conditions.

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Poland withholding tax: Why deadlines matter

A Polish limited liability company paid dividends to a foreign shareholder. However, it failed to file WH-OSC statements on time. Therefore, the tax office treated the payments as subject to withholding tax. Moreover, the office asked for explanations during routine checks. As a result, the company submitted the missing statements only after receiving the written request. Consequently, the submitted documents arrived outside statutory deadlines. Therefore, they did not produce legal effects.

How the amount was calculated and the role of Lublin

The tax authority required three corrected CIT-10Z filings. In addition, the company had to amend its IFT-2R information. The total tax due reached PLN 4,275,000. Furthermore, interest pushed the payment to almost PLN 6 million. Meanwhile, the Lublin Tax Office handled the case. It serves as the national centre for withholding tax on non-residents. In practice, payers across Poland report dividend, interest, and royalty payments there.

What this means for businesses and expats

The case proves that timing matters as much as substance. If you miss a deadline, you lose the immediate right to a tax exemption. Consequently, you may face large bills and interest. Moreover, you might avoid a long audit if you cooperate quickly. The office used a basic verification procedure. Therefore, the authority did not start a full tax audit. As a result, the company avoided prolonged litigation.

Practical steps help prevent similar risks. First, keep records of WH-OSC and related forms. In addition, confirm filing dates and retain proof of delivery. Second, use local tax advisors for cross-border payments. Furthermore, ask your bank and accountant to check deadlines. Finally, treat statutory forms as conditions, not formalities.

💡 GOOD TO KNOW: If you are an expat involved in a company paying foreign shareholders, you must track withholding tax rules and deadlines. Also, keep translations and certified copies. Remember, Polish institutions use identifiers like PESEL for residents. (ZUS is the national social insurance institution, NFZ is the public health insurer, and PESEL is the national ID number.) Seek specialised tax advice early to avoid penalties.

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