Poland has unveiled a legislative project to exempt legal professionals, including legal advisers, attorneys, tax advisers, and patent attorneys, from the obligation to disclose potentially aggressive tax arrangements. This initiative was publicly announced by the government on Monday, referencing an outline of the project published online.
This policy decision is reportedly grounded in the European Court of Justice ruling from December 2022, which concluded that Belgian lawyers were not required to adhere to the European Union’s early-warning directives targeting abusive tax schemes. Such measures were part of the EU’s broader agenda to enhance transparency in taxation, known as the DAC6 rules.
This Polish legislative shift hints at a potential broader alignment across Europe regarding the professional privilege of lawyers and similar professionals vis-a-vis tax reporting obligations. The policy underscores an apparent recognition by some EU member states that the imposition of such obligations might infringe upon the confidentiality and privileged communications between legal professionals and their clients.
For further insights, read the full announcement from the Polish government here.