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Companies are to subject CIT in Poland at national level only. Poland operates a classical system of company taxation. Under this system, tax payable on corporate dividends is independent of the tax paid by the company paying the dividend. Shareholders are not entitled to credit for tax paid at the corporate level. The exception relate to the “underlying tax credit” available, subject to a number of conditions, to Polish companies holding at least 75% of shares in foreign companies based outside the EU, Iceland, Liechtenstein, Norway and Switzerland (please see the section on avoidance of Double Taxation).
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