  We have investigated the Tully-Fisher relation for Polar Ring Galaxies
(PRGs), based on near infrared, optical and HI data available for a sample of
these peculiar objects. The total K-band luminosity, which mainly comes from
the central host galaxy, and the measured HI linewidth at 20% of the peak line
flux density, which traces the potential in the polar plane, place most polar
rings of the sample far from the Tully-Fisher relation defined for spiral
galaxies, with many PRGs showing larger HI linewidths than expected for the
observed K band luminosity. This result is confirmed by a larger sample of
objects, based on B-band data. This observational evidence may be related to
the dark halo shape and orientation in these systems, which we study by
numerical modeling of PRG formation and dynamics: the larger rotation
velocities observed in PRGs can be explained by a flattened polar halo, aligned
with the polar ring.
