Individual tax rulings in the Polish tax regime

Dorota Walerjan is a senior lawyer in Lovells’ International Tax Team based in the Warsaw office.

On 1 January 2005, Polish taxpayers were given a legal tool to make binding agreements with the tax authorities regarding specific tax questions relevant for their personal or business obligations. Unfortunately, like many new legislations, this one proved defective and malfunctioning, attracting even more criticism than other imperfect laws. No wonder then that after almost two years of numerous issues being raised with respect to the proper interpretation and use of this legislation, the legislator has decided to change it dramatically to make it more practical and applicable with a greater level of legal certainty. Dorota Walerjan examines the changes, which will come into force as of 1 July 2007.