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16 June 2016

Poland's GAAR will be in force as of July 15

The bill introducing amendments to Poland's Tax Code including the General Anti-Abuse Rule (GAAR) provisions was published in the Journal of Laws on June 14. The new regulation will come into force as of July 15, i.e., on the day following the 30th day after publication. GAAR is intended to prevent the creation and use of artificial legal arrangements to avoid payment of tax in Poland and is a very significant change in the Polish tax law.

A Tax Alert prepared by Ernst & Young Poland, and attached below, provides additional details.

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ATTACHMENT

Document ID: 2016-1043

 

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