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Poland: Proposed amendments to mandatory disclosure rules (DAC6)

The government is expected to adopt the proposed amendments in the second quarter of 2025.

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February 26, 2025

The Ministry of Finance on February 17, 2025, proposed amendments (Polish) to the mandatory disclosure rules (MDR) for potentially aggressive tax arrangements.

Poland’s MDR provisions incorporate the requirements of EU Directive 2018/822 (DAC6) but extend the scope to require reporting of purely domestic arrangements.

The amendments include a proposal to exempt legal counsel, attorneys, tax advisers, and patent attorneys from the reporting obligation, so that those professionals would only be required to inform their clients of their reporting obligation under DAC6.

The government is expected to adopt the proposed amendments in the second quarter of 2025. 

Read a February 2025 report prepared by the KPMG’s EU Tax Centre

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