We invite you to read our case study, which presents in an accessible way the practical application of withholding tax (WHT) regulations in a situation where a Polish subsidiary uses a foreign ERP system. The material explains why payments for access to ERP software operating on a subscription model may be subject to WHT in Poland, and how the interpretation of the term ‘industrial equipment’ is changing, now also covering IT infrastructure used in SaaS, ERP or hosting.
The case study describes a project carried out for Contoso Holding GmbH & Co. KG and Contoso Polska, in which it was crucial to determine the correct tax classification of payments, specify the appropriate WHT rate and prepare a transparent and compliant model for the allocation of intra-group costs. The document provides a step-by-step analysis of the facts, risk assessment, the process of obtaining a residence certificate and the implementation of a complete WHT procedure in the Polish company.
This study will be particularly helpful for companies using foreign ERP systems or cloud services and wishing to ensure that their approach to WHT complies with current regulations. The full version of the case study can be found at the link below. If the situation described in the material is similar to that in your company, the getsix® team of tax advisers will be happy to help you implement the appropriate tax solutions.
Find out more: https://getsix.eu/download/withholding-tax-wht-when-a-polish-subsidiary-uses-a-foreign-erp-system/