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What is the interest withholding rate between Germany and Poland?
The Germany-Poland tax treaty reduces the withholding rate on interest payments to 0%. This means interest paid between residents of these two countries is exempt from withholding tax at source. This is particularly beneficial for cross-border debt financing and bank deposits. The 0% rate still requires proper documentation — it does not apply automatically. Interest is fully exempt — Germany has 27 such treaties in its network.
Network Comparison
Germany
Rank 20 of 49 active treaties (lowest rate = #1)
Lower rates with: Luxembourg (0%), Netherlands (0%), Norway (0%)
Higher rates with: Portugal (0%), Romania (0%), Russia (0%)
Poland
Rank 1 of 40 active treaties (lowest rate = #1)
Higher rates with: Denmark (0%), Spain (0%), Finland (0%)
Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.