Tax consultancy

A protective opinion is the most advanced legal protection instrument available in the Polish tax system, designed for entities planning complex business operations. With the General Anti-Avoidance Rule (GAAR) in effect, tax authorities have gained the right to question actions whose primary or secondary purpose is to achieve a tax advantage that is contrary to the subject matter and purpose of the Act. In such circumstances, even business-justified restructurings—mergers, demergers, or changes to operating models—can be challenged. A protective opinion, issued by the Head of the National Revenue Administration, formally confirms that the planned actions are not artificial and are not subject to the clause, guaranteeing the tax and personal security of management staff.

Unlike traditional individual tax rulings, the process of obtaining a tax ruling requires demonstrating strong economic justification and realistic business objectives for the planned transaction. Our support at BTTP includes comprehensive application preparation, which precisely and comprehensively describes the structure of the transaction and the non-tax benefits it generates.

We place particular emphasis on analyzing the so-called "artificial" nature of actions, ensuring that each stage of the process is solidly grounded in market realities and the client's business strategy. Records of business and operational goals become key evidence that allows us to effectively guide taxpayers through proceedings before the Head of the National Tax Administration.

Many advanced processes, such as the creation of holding companies, changes in tax residency, or complex company divisions, carry the risk of being considered artificial schemes. We assist in contacting tax authorities, preparing supplementary information and clarifications at every stage of the process.

At BTTP, we strive to design solutions that are not only tax-advantaged but, above all, secure and low-risk. We believe that in an environment of increasing tax transparency, a security opinion demonstrates the utmost care for corporate security, providing management with the peace of mind to conduct business.