On 14 October 2021, the Polish Sejm (lower house of parliament) approved the laws for the ratification of the pending protocols to the 1994 tax treaty with Malta and the 2002 tax treaty with the Netherlands.
The protocol to the tax treaty with Malta was signed on 30 November 2020 and is the second to amend the treaty. It will enter into force 30 days after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.
The protocol to the tax treaty with the Netherlands was signed on 29 October 2020 and is the first to amend the treaty. It will enter into force on the first day of the third month after the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.