Tax Alert No 08/2016: The clause against tax evasion in the Polish tax law

On 14 June 2016 in the Journal of Laws of the Republic of Poland was published the Law of 13 May 2016 amending the Tax Ordinance Act and some other laws. This Act introduces so called “clause against tax evasion”.

The clause is an important element of the tax system sealing policy announced by the Polish Government. The main objective of the clause is to prevent the creation and use (legal) activities which lead to avoidance of Polish tax payments or achieve tax benefits. The tax authorities will be entitled to assessment of the tax consequences of transactions without those (legal) activities.

The Act comes into force after 30 days from the date of publication, i.e. on 15 July 2016. The new regulations do not apply to tax benefits acquired before the entry into force of the Act.

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (

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