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Poland's Ministry of Finance Issues Ruling on DAC6 Reporting Obligations in Cases of Legally Protected Professional Secrecy

13 March 2025

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Approved Changes

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Poland

Poland's Ministry of Finance has issued a release on the reporting of tax schemes (arrangements) under the DAC6 mandatory disclosure rules in cases of legally protected professional secrecy. Due to professional secrecy obligations, certain professions may, in lieu of reporting themselves, notify others of the reporting requirement under the DAC6 directive, in which case the client is generally notified. In this respect, the release notes that a general ruling has been issued to clarify that attorneys (advocates), legal advisors, tax advisors, and patent attorneys qualify to replace the reporting obligation with the notification obligations considering that they possess both professional...