What taxation applies to bonds in Poland?

Are you looking to invest in Poland but unsure about the country’s tax framework? Don’t worry — Enerfip is here to guide you every step of the way. In this article, you’ll find everything you need to know about taxation in Poland!

Happy reading — or as they say in Polish: “Miłego czytania!”

🔎 To go further:

• Mastering the taxation of your responsible investments
• What tax regime applies to investments in Luxembourg?

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What Tax Applies to My Income?

Polish tax resident

As a Polish tax resident, you are subject to a final withholding tax ranging from 19% to 30%, depending on the type of income received.

Non-Polish tax resident

To avoid effective double taxation on your interest income under the Polish tax system, you must provide proof that your financial income is already taxed in your country of residence.

• If you do not provide a Tax Residency Certificate (TRC):
  The Polish tax authorities will apply an additional 20% withholding tax on the interest received.
• If you provide a Tax Residency Certificate (TRC):
  The applicable withholding tax depends on your country of residence:
  • Belgium: additional 5% withholding tax
  • Spain: exempt from double taxation
  • France: exempt from double taxation
  • Italy: additional 10% withholding tax
  • Netherlands: additional 5% withholding tax
  • Switzerland: additional 5% withholding tax

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How Do I Obtain My Tax Residency Certificate (TRC)?

If you are a French tax resident, the process for obtaining your TRC is simplified on Enerfip.

Your TRC is pre-filled and available for download directly from your personal account. It will be accessible in the months preceding your interest payment.

All you need to do is submit it to the French tax authorities via the secure messaging service in your personal account on impots.gouv.fr.

Once it has been signed and returned by the tax authorities, simply upload it to your Enerfip account — we’ll take care of the rest!

If you are a tax resident of another country, please contact your local tax office for guidance.

Where Can I Find My Tax Residency Certificate on Enerfip?

On our platform, your Tax Residency Certificate can be found in different sections depending on the status of your application:

• If your TRC is signed, it will be available in your “Documents” section.
• If your TRC is pending validation, you will find it under “Tax Status”, within the “My Account” section (accessible by clicking on your first name in the top left corner).

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