Latest explanations from the Ministry of Finance regarding the ‘beneficial owner’. Many valuable theses. 
Tomasz Napierała 
0 On 3 July 2025, the Ministry of Finance published tax explanations regarding the application of the beneficial owner (BO) clause for withholding tax (WHT) purposes. This document is of key importance for all entities paying dividends, interest and royalties to foreign contractors. Definition of the beneficial owner As a reminder, we point out that […]
