If you are not a tax resident in Poland, DUOLIFE applies to you the provisions on withholding tax as part of its compliance with applicable legislation, acting as a “withholding agent”. In order to avoid double taxation, you are required to provide DUOLIFE with a valid Tax Residency Certificate each year.
The Tax Residency Certificate is a certificate of the taxpayer's domicile/residence for tax purposes, issued by the competent tax administration authority (the taxpayer's Tax Office), containing information on the taxpayer's domicile (for natural persons) or residence (for legal persons). This document confirms that the taxpayer is subject to unlimited tax liability in the relevant country.
Important! Accordingly, if the Tax Residency Certificate is not provided, then DUOLIFE, as the entity obliged to withhold tax at source, will withhold a flat tax value of 20% from the payout amount due.
As a taxpayer receiving a certificate, you should pay attention to whether the document contains:
1. the name: Tax Residency Certificate or Certificate of Tax Residency,
2. identification of the taxpayer: first name, surname, entity name, domicile/residence address, tax number,
3. the date of issue of the certificate and, optionally, its expiry date.
In the event that the residency certificate does not have a validity period, it will be valid for us under the current legislation for a period of 12 consecutive months from the date of issue. After this time, the Certificate is no longer valid. A new, up-to-date Certificate must be provided to avoid withholding tax.
You should deliver the Tax Residency Certificate to the e-mail address: [email protected] before you make a payout order.
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