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Polish Minister of Finance issues General Interpretation regarding legal professional privilege in MDR provisions

20 March 2025

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Tax Alerts, National/Federal Taxation, G...

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Poland

The Minister of Finance clarifies that, according to Court of Justice of the European Union (CJEU) judgments, legal professional privilege (LPP) should apply to lawyers and legal advisors.According to the General Interpretation, tax advisors and patent attorneys, due to their right to represent clients in court, share LPP rights similar to lawyers, which affects their reporting obligations.Entities not authorized to represent clients in court should be exempt from LPP protections provided in Polish MDR provisions.  On 7 March 2025, the Polish Minister of Finance published a General Interpretation of (No. DTS5.8092.2.2025, dated 5 March 2025) regarding the legal professional privilege...