Monika Dziedzic From January 1 2007, dividends received by Polish companies from Polish companies and companies taxable in the European Union, European Economic Area and Switzerland are exempt from Polish income tax (CIT) if the company receiving the dividend holds a minimum of 15% (25% for Switzerland) of shares for an uninterrupted period of two years. From 2009, the 15% requirement will be reduced to 10%.
March 01 2007