Poland to Exempt Lawyers, Advisers From EU Tax Reporting Rules

Poland plans to formally exempt legal advisers, attorneys, tax advisers and patent attorneys from the obligation to report on potentially aggressive tax arrangements, under a legislative project announced Monday by the government.

The legal professions would also be formally spared the requirement to notify their clients and other potential intermediaries of their obligation to report tax arrangements to authorities, according to an outline of the project.

The project stems from a December 2022 ruling of the European Court of Justice that excluded Belgian lawyers from reporting obligations required by the European Union’s early-warning system against abusive tax structures, known as ...