Poland: Updated draft amendments to mandatory disclosure rules (DAC6)
These changes are still under public consultation and subject to the legislative process.
The Polish Ministry of Finance on August 4, 2025, released an updated version (Polish) of the draft bill to amend the mandatory disclosure rules (MDR). Key proposed amendments concern:
- Intermediaries
- Scope of reporting obligations
- Alignment of hallmarks with DAC6
- Legal professional privilege
- Main benefit test (MBT)
- Penalties
- MDR procedure requirement
The proposed changes are still under public consultation and subject to the legislative process. The amended MDR rules are planned to take effect in two stages: from January 1, 2026, and from July 1, 2026.
Read an August 2025 report prepared by KPMG’s EU Tax Centre