Interested parties can submit their opinions by 8 October 2025.
Poland’s Ministry of Finance and Economy has initiated a public consultation to evaluate the General Anti-Tax Avoidance (GAAR) clause, which was introduced in 2016 under the Administrative Tax Code on 11 September 2025.
With its 10th anniversary approaching in 2026, the review aims to assess the effectiveness of current regulations, gather insights into their practical application, and identify areas for improvement.
The GAAR is a preventive measure designed to discourage taxpayers from engaging in artificial actions that, while formally legal, contradict the purpose or intent of tax laws. Its broad scope targets arrangements primarily aimed at securing undue tax benefits, such as avoiding obligations or exploiting exemptions, thereby safeguarding the integrity of the tax system.
The Ministry is inviting thoughtful and well-supported feedback from key stakeholders, including academics, local governments, taxpayers, and legal professionals.
Stakeholders can submit their opinions, along with justifications by 8 October 2025 to sekretariat.dts@mf.gov.pl.
