Poland’s Ministry of Finance issued a release on 12 March 2025 on reporting tax schemes under DAC6 mandatory disclosure rules in cases of professional secrecy.
The Minister of Finance clarified that professionals, under national law, authorised to represent clients in court are exempt from reporting tax schemes to the tax administration due to professional confidentiality obligations.
In Poland, this exemption applies to attorneys, legal advisers, tax advisers, and patent attorneys. However, these professionals are required to inform their clients about this option. In such cases, the responsibility for reporting the tax scheme shifts to the beneficiaries or supporting entities, such as accountants.