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WH-OSC: pitfalls, mistakes and doubts


​by Beata Żaczkiewicz-Małecka

13 December 2023

A new pay&refund procedure for withholding tax (WHT) purposes has been in use since 2022. 
The procedure applies to dividends, interest and royalties paid to one associated enterprise, the total amount of which exceeds 2 million zloty in a tax year. The WH-OSC statement is filed in two steps: withholding tax is collected and then its refund is applied for. 
The WH-OSC statement is an alternative to the lengthy tax refund procedure. Once the withholding agent has successfully submitted the statement and collected all the required documentation, he is eligible for preferential tax treatment despite exceeding the payment threshold of 2 million zloty.

WH-OSC – mistakes

Recently, revenue authorities have shown increased interest in withholding tax issues and challenged the effectiveness of submitted WH-OSC statements. Withholding agents who have submitted incorrect statements are required to pay tax on payments exceeding 2 million zloty plus interest on tax arrears.
According to our experts, the most common mistakes in submitting statements include the following: 
  • the original statement is filed after the statutory deadline, 
  • the statement is signed and submitted by an unauthorised person, 
  • the follow-up statement has not been filed (where required).
As you can see, in most cases, mistakes are made because of a failure to exercise due care in making statements. Failure to comply with statutory requirements deprives withholding agents of their right to claim tax exemption or preferential tax treatment under double tax treaties. Therefore, it is important to remember the key aspects that make your statement effective. 

Trust the experts

At Rödl & Partner, we are at your service to help you prepare your WH-OSC statement and provide advice on all aspects of withholding tax. If you are interested, do not hesitate to contact us.


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Anna Zielony

Tax adviser (Poland)


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