Who a GAAR protective opinion is for
The opinion is addressed to owners and management boards carrying out restructurings where a tax authority could question the purpose of the transaction or treat the chosen structure as tax avoidance. Instead of waiting for a possible audit, the company obtains, in advance, a position of the Head of the National Revenue Administration (Szef Krajowej Administracji Skarbowej) that relates to the described arrangement.
When applying for the opinion makes sense
The opinion is worth considering for transactions of significant value and advanced structure, where the risk of the arrangement being challenged is real. For simple transactions it is usually not needed. Where a restructuring contains elements that may be read as tax avoidance, such as a merger combined with a shift of shares, a combination with a liquidation, or a transfer of assets into a foreign structure, the application allows that question to be put to the authority before a dispute arises.
How the engagement is organised
Work begins with a description of the planned arrangement, its stages and the non-tax objectives pursued. On that basis we set the scope, the materials needed, the timetable and the fee. We then prepare the application, raise follow-up questions where the documentation leaves gaps, and handle communication with the authority. The price is quoted from EUR 4500 net and depends on the structure and the scope of analysis agreed in advance. The conclusions follow from the facts established and the applicable rules, so the engagement does not guarantee the position the authority will take.