The start of the year for withholding tax (WHT) signifies the conclusion of last year's settlements and the fulfillment of declaration and information obligations for many entities making foreign payments in Poland. This period serves not only for administrative compliance but also as an opportunity to reflect on how to better manage future and pending tax obligations.

In 2025, significant changes were introduced for WHT taxpayers, largely due to the tax regulations issued by the Minister of Finance on July 3, which focused on the application of the so-called beneficial owner clause for withholding tax purposes. Although these newly introduced provisions created some interpretative uncertainties, they also instilled a greater sense that accessing tax preferences would be more manageable compared to previous years, responding positively to concerns that had long hindered compliance.

As organizations prepare for the upcoming year, understanding these regulations and planning accordingly will be crucial for ensuring compliance and optimizing tax strategies in an increasingly complex fiscal environment. Thus, stakeholders are encouraged to engage in proactive tax planning while being mindful of compliance with the new provisions to avoid potential pitfalls.