The amending protocol to the 2001 income and capital tax treaty between Belgium and Poland entered into force on 2 May 2018. The protocol, signed 14 April 2014, is the first to amend the treaty and includes the following main changes:

• Article 10 (Dividends) is amended to provide a withholding tax exemption if the beneficial owner directly holds at least 10% of the paying company's capital for …