The new gambling tax regulations in Poland

The amendment to the law on gambling has just been published in the Journal of Laws (Dz.U. [Journal of Laws] item 1201). According to the amendment the joint-stock companies and the limited liability companies based in one of the European Union Countries or the European Free Trade Association (EFTA) will be able to carry out their specific gambling activity in Poland via the branch established in Poland or the representative. The representatives may be entrepreneurs who run their business in Poland. If they are private individuals, they will have to live in Poland and speak Polish. If they are legal persons, they will be obliged to have headquarters and at least one Polish-speaking Board Member.


The new Polish regulations are consistent with the case law of the European Union’s Court of Justice and meet the demands of the European Commission. The possibility to conduct gaming activities in Poland by the companies located in the EU or EFTA concerns the activities in casinos, bingo parlors, betting and audio-text lotteries. The amendment will enter into force on 3 September 2015.