Withholding tax on intermediary services – change in the approach of the Supreme Administrative Court

The Supreme Administrative Court changes the rules of the game in withholding tax on intangible services.

The latest ruling of the Supreme Administrative Court may radically change the way tax authorities classify payments for intangible services provided by foreign entities.

The court clearly stated that it is not the name of the contract that matters, but the actual nature of the service provided. The line between intermediation and consulting or advertising is becoming increasingly blurred, and the tax risk for companies is growing. In our latest alert, we discuss the implications of the Supreme Administrative Court’s ruling, how it may affect entrepreneurs, and what steps should be taken to protect oneself.

Read the analysis below by Mariusz Tkaczyk, tax advisor, and Aneta Skowron, solicitor: https://tiny.pl/9x1dctxd