Poland Introduces General Anti-Avoidance Rules

Poland has approved changes to the Tax Ordinance Act and certain other acts. Among the changes that have been adopted by the Senate on May 19, and have been submitted to the President for signing is the introduction of a general anti-avoidance rule (“GAAR”), which is expected to become effective in late June this year.

A more detailed publication on the matter will be published soon but in general we recommend that both planned or performed related activities should be verified due to the risk of the possibility of applying the GAAR.