In April 2016, the Polish Regulator declared that a draft of the new Polish Gambling Act will be published by the end of the month. It has been widely speculated that the new law will be based on the Danish model and will change the taxation base for GGR. However, as of 9 May 2016, no draft has been published and officials in the Regulator’s office are not sure when it will be ready.

In the meantime, in its judgement of 28 April 2016 (I KZP 1/16), the Polish Supreme Court indirectly decided to whom a transition period under the amendment of 3 September 2015 is applicable. In the justification to the judgement (published recently), the Supreme Court explained that the transition period to adjust to the amended legal requirements is only applicable to those operators who held a valid Polish licence as of 3 September 2015. The Supreme Court also stated that the article introducing the transition period has no abolishing effect for other operators.