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Learn morePoland: Domestic rules implementing DAC6 unconstitutional to extent tax advisors obliged to violate professional secrecy
A Constitutional Tribunal decision concerning domestic rules implementing DAC6 unconstitutional
The Constitutional Tribunal on July 23, 2024, held (case K 13/20) that to the extent domestic rules implementing mandatory automatic exchange of information for cross-border arrangements (DAC6) require tax advisors to violate their obligation to keep professional secrecy, such rules are unconstitutional.
The tribunal also held that to the extent the provisions of Article 28(3) of the amending act of 2018 oblige a tax agent acting as a promoter to disclose to the tax authority information on a tax scheme other than a cross-border tax scheme implemented before the amended provisions became effective (i.e., before January 1, 2019), such provisions are unconstitutional.
Read a July 2024 report prepared by the KPMG member firm in Poland
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