Poland: Updated draft amendments to mandatory disclosure rules (DAC6)

These changes are still under public consultation and subject to the legislative process.

Share
August 28, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline