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Welcome to the next issue of the “Weekly Tax Review” prepared in cooperation with tax experts in KPMG in Poland.

The general ruling of the Minister of Finance dated 5 March 2025 on the “legally protected professional secrecy” of promoters and supporters under tax arrangement regulations (case file DTS5.8092.2.2025) was published on 7 March 2025.

The ruling relates to the issue of the “legally protected professional secrecy” of promoters and supporters in the light of tax arrangement regulations, in relation to two judgments issued by the CJEU.

According to the ruling, based on domestic regulations of the Polish Tax Code (Information on tax arrangements), CJEU judgments should be interpreted to mean that tax advisors and patent attorneys, just like advocates and attorneys-at-law, are entitled to the rights associated with legally protected professional secrecy. Consequently, this implies that the obligation to report a tax scheme to the Head of the National Revenue Administration is substituted with the responsibility to inform other entities of the need for such disclosure.

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