Poland Lower House Considers Bill to Amend AEOI Provisions to Transpose Crypto-Asset Standards

The Polish lower house of parliament (Sejm) Dec. 29, 2025 accepted for consideration Bill No. 2106, to amend provisions on the automatic exchange of information (AEOI) on financial accounts, to transpose amendments to EU Directive 2011/16/EU related to crypto-asset transactions. The bill includes measures to: 1) implement EU Directive 2023/2226 on administrative cooperation (DAC8), and reflect the OCED’s Crypto-Asset Reporting Framework (CARF); 2) reflect amendments to the OECD’s common reporting standard (CRS), including provisions on electronic money and central bank digital currency; 3) implement EU Directive 2025/872 on administrative cooperation in the field of taxation (DAC9), including use of the ...