Effective 1 January 2019, the tax benefit threshold under Poland's general anti-abuse rule (GAAR) no longer applies. Under the GAAR as approved in 2016, Poland provided a tax benefit threshold of PLN 100,000, under which the GAAR would not be applied. However, as part of the tax reform legislation for 2019, the GAAR was amended in line with the EU Anti-Tax Avoidance Directive, which includes abolishing the PLN 100,000 threshold.