Ewolucja krajowej definicji koncepcji beneficial ownership w podatku u źródła: Quo vadis, Domine?

The author presents the origin and evolution of the definition of the concept of beneficial ownership (BO) in Polish legislation. The critical analysis focuses on the change in the definition of the concept of BO effective from 1 January 2019 and its subsequent modification from 1 January 2022 as part of the Polish Order. One can observe that the actions of the drafter of the proposed legislative changes, i.e. the Ministry of Finance, as well as in the almost unreflective acceptance of them by the legislature, are characterized by chaos and elementary lack of consistency and coherence in the understanding of the concept of BO in domestic tax law as compared to international tax law, from which the concept of BO originates. This state of the law results in reducing the predictability and stability of the application of double taxation treaties (DTC) and EU directives and in eroding citizens’ confidence in the state and the law in Poland.