Tax Poland Commentary 2-2016

Introduction of substance over form principle into the tax law– new source of tax risk for the business


On 14 June 2016 the Act from 13 May 2016 amending the Tax Ordinance and other acts (hereinafter referred to as the “Act”) has been published in the Journal of Laws. It radically modifies clause on avoiding double taxation (hereinafter referred to as the “Clause”). The new regulations will be effective as of 15 July 2016.

  • Assumptions of the Act
  • When the Clause may be applicable
  • Exemptions from the Clause
  • Consequences of recognition legal acts as evasion of tax
  • Who will apply the Clause?
  • Limitation of issuing the tax rulings and securing opinions
  • Changes in the value added tax (VAT)
  • Entry into force
  • What do the changes mean for the business?


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