Latest Explanations from the Ministry of Finance on the ‘Beneficial Owner’: Key Insights 
Tomasz Napierała 
0 On 3 July 2025, the Ministry of Finance issued tax clarifications on applying the Beneficial Owner (BO) clause for withholding tax (WHT) purposes. This document is of crucial importance for entities paying dividends, interest or royalties to foreign recipients. Definition of the beneficial owner For clarity, under the Polish law a Beneficial Owner is […]
