Double taxation agreements on the avoidance of double taxation concluded between Poland and a given country/jurisdiction (pol. UPO) allow to apply a preferential tax rate or exemption when settling withholding tax. The correct determination of the amount of the tax rate requires reading the content of a given withholding tax treaty. Lack of an international agreement between Poland and a given country/jurisdiction or failure to cover a given category of receivables results in the application of tax rates or exemptions indicated only in national regulations (UoCIT or UoFIZ).

In addition, international agreements may, for example, clarify the definition of a bet or interest or be helpful in resolving the tax residence of a legal or natural person.