On 19 May 2016, Poland's Senate (upper house of parliament) approved legislation introducing a new general anti-avoidance rule (GAAR). The Sejm (lower house) approved the GAAR legislation on 13 May. The approval follows several years of development to replace the previous GAAR, which was ruled unconstitutional in 2004.

The new GAAR will apply if a taxpayer uses artificial legal actions with th…