On 23 July 2024, the Polish Constitutional Court ruled that certain provisions providing mandatory disclosure rules (MDR) in amendments to the Tax Ordinance1 are unconstitutional (ref. K 13/20)2 to the extent that they violate the legal professional privilege of tax advisors.From 1 January 2019, based on the Tax Ordinance,3 these provisions' MDR obligations have been imposed on promoters, beneficiaries and service providers, including those who are covered by legal professional privilege. The MDR provisions included (the highly controversial) possibility of release from legal professional privilege and, if not released from professional privilege, the obligation to notify beneficiaries and/or other obligated...