International treaty

Poland: tax treaties

Tax treaties and related documents between the UK and Poland.

Documents

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

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2006 Poland-UK Double Taxation Convention - in force

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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’s 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. Synthesised Text of the Multilateral Instrument and the 2006 Poland-UK Double Taxation Convention has been added.
  2. First published.