If the remitter has paid the tax from its own resources and has borne the economic burden of the tax, it may include the withholding tax as a tax deductible cost in a situation where the obligation of the remitter to pay the tax results from the provisions of a contract between the parties (gross-up/net of tax clause) .

In the individual interpretations, the National Tax Information (KIS) is of the opinion that also in the absence of an agreement with the counterparty regulating the entity obliged to pay the withholding tax, the remitter will be able to recognize the withholding tax as a tax deductible cost if it meets the conditions of Article 15 par. 1 of the CIT Act.