{"id":877,"date":"2021-09-30T12:03:18","date_gmt":"2021-09-30T10:03:18","guid":{"rendered":"https:\/\/ontilo.pl\/uslugi\/international-tax-and-tax-residence\/"},"modified":"2021-09-30T12:03:18","modified_gmt":"2021-09-30T10:03:18","slug":"international-tax-and-tax-residence","status":"publish","type":"uslugi","link":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/","title":{"rendered":"International tax and tax residence"},"content":{"rendered":"\n<p>Polish regulations provide for far-reaching verification obligations for payments to foreign entities, even if EU laws or double taxation treaties provide for more favourable rules. Therefore, we assist our clients by:<\/p>\n\n<ul><li>determining the correct withholding tax rates on interest, dividends and royalties,<\/li><li>verifying the accessibility of exemptions, reliefs and credits,<\/li><li>analyse Controlled Foreign Company laws,<\/li><li>verify the tax implications for financial hybrid structures (ATAD2 regulations),<\/li><li>analyse the risk of there being a permanent establishment of a foreign business in Poland,<\/li><li>establish the arm&#8217;s-length basis of transactions between the headquarters and a permanent establishment by analysing the key functions and risks,<\/li><li>prepare methodologies for calculating so-called free capital (a form of quasi-equity of the Polish branch of a foreign entity),<\/li><li>verify tax residence based on OECD guidelines, e.g. based on the location of the registered office or place of management, or (for natural persons) centre of vital interests.<\/li><\/ul>\n<p>In today&#8217;s rapidly changing economic environment, many people frequently change their country of residence, including for very long periods. Such changes may also result in a change of tax residence, which may involve tax liability. For such individuals, we:<\/p>\n\n<ul><li>determine the marginal conditions for changing tax residence,<\/li><li>analyse the duty to account for the tax on unrealised income (so-called exit tax),<\/li><\/ul>\n<p>help calculate the exit tax liability by analysing assets and performing market value estimates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Polish regulations provide for far-reaching verification obligations for payments to foreign entities, even if EU laws or double taxation treaties provide for more favourable rules. Therefore, we assist our clients by: determining the correct withholding tax rates on interest, dividends and royalties, verifying the accessibility of exemptions, reliefs and credits, analyse Controlled Foreign Company laws, [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"categories":[23],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>International tax and tax residence - Ontilo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"International tax and tax residence - Ontilo\" \/>\n<meta property=\"og:description\" content=\"Polish regulations provide for far-reaching verification obligations for payments to foreign entities, even if EU laws or double taxation treaties provide for more favourable rules. Therefore, we assist our clients by: determining the correct withholding tax rates on interest, dividends and royalties, verifying the accessibility of exemptions, reliefs and credits, analyse Controlled Foreign Company laws, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/\" \/>\n<meta property=\"og:site_name\" content=\"Ontilo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ontilo.pl\/#website\",\"url\":\"https:\/\/ontilo.pl\/\",\"name\":\"Ontilo\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ontilo.pl\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/#webpage\",\"url\":\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/\",\"name\":\"International tax and tax residence - Ontilo\",\"isPartOf\":{\"@id\":\"https:\/\/ontilo.pl\/#website\"},\"datePublished\":\"2021-09-30T10:03:18+00:00\",\"dateModified\":\"2021-09-30T10:03:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\\u0142\\u00f3wna\",\"item\":\"https:\/\/ontilo.pl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"us\\u0142ugi\",\"item\":\"https:\/\/ontilo.pl\/en\/uslugi\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"International tax and tax residence\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"International tax and tax residence - Ontilo","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/","og_locale":"en_US","og_type":"article","og_title":"International tax and tax residence - Ontilo","og_description":"Polish regulations provide for far-reaching verification obligations for payments to foreign entities, even if EU laws or double taxation treaties provide for more favourable rules. Therefore, we assist our clients by: determining the correct withholding tax rates on interest, dividends and royalties, verifying the accessibility of exemptions, reliefs and credits, analyse Controlled Foreign Company laws, [&hellip;]","og_url":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/","og_site_name":"Ontilo","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/ontilo.pl\/#website","url":"https:\/\/ontilo.pl\/","name":"Ontilo","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ontilo.pl\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/#webpage","url":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/","name":"International tax and tax residence - Ontilo","isPartOf":{"@id":"https:\/\/ontilo.pl\/#website"},"datePublished":"2021-09-30T10:03:18+00:00","dateModified":"2021-09-30T10:03:18+00:00","breadcrumb":{"@id":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/ontilo.pl\/en\/uslugi\/international-tax-and-tax-residence\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/ontilo.pl\/en\/"},{"@type":"ListItem","position":2,"name":"us\u0142ugi","item":"https:\/\/ontilo.pl\/en\/uslugi\/"},{"@type":"ListItem","position":3,"name":"International tax and tax residence"}]}]}},"_links":{"self":[{"href":"https:\/\/ontilo.pl\/en\/wp-json\/wp\/v2\/uslugi\/877\/"}],"collection":[{"href":"https:\/\/ontilo.pl\/en\/wp-json\/wp\/v2\/uslugi\/"}],"about":[{"href":"https:\/\/ontilo.pl\/en\/wp-json\/wp\/v2\/types\/uslugi\/"}],"wp:attachment":[{"href":"https:\/\/ontilo.pl\/en\/wp-json\/wp\/v2\/media\/?parent=877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ontilo.pl\/en\/wp-json\/wp\/v2\/categories\/?post=877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}