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Withholding tax often remains outside the main focus of accountants, auditors, and experts. Meanwhile, the obligations and risks (including personal ones) related to its settlement are very important. Their importance increases every year, along with the tightening of the national and international tax system.

Wojciech Fryze


Wojciech Fryze


Areas of advice

Withholding tax (WHT) is an element of the international tax law system. It creates a whole range of obligations for entrepreneurs in Poland, who function as payers. Thus, they are responsible for collecting and remitting tax on payments made to their (usually foreign) business partners.   

At OW, we have been providing specialist advisory services regarding withholding tax over the past several years:

we conduct withholding tax audits;

we map responsibilities and processes;

we manage risks at the level of the client's organisation and personal responsibility;

we represent clients in WHT audits and disputes;

we participate in national and international consultations on new legal solutions;

we cooperate within a trusted network of international advisors, providing solutions that work not only in Poland but also in other countries;

we help you obtain an opinion on the application of the WHT exemption.

Accomplished projects

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