WH-OSC follow-up statements are due soon. For withholding agents whose tax years coincide with calendar year, the due date for WH-OSC filing for 2023 is 31 January 2024.

A WH-OSC 2023 follow-up statement applies to withholding tax on passive income (dividend, interest, royalties) which exceeded PLN 2 million in 2023. The statement must be filed by any withholding agent who:

  • first made an initial WH-OSC filing having applied Polish statutory tax exemption or treaty rate in relation to such income payments, and then
  • made further income payments to the same recipient in 2023.

Withholding agents should now determine if they are under an obligation to file WH-OSC follow-up statements and, if so, make sure the filing is made on time.

As in the case of initial WH-OSC statements, the follow-up statement must also be made only by a designated board member.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.