Poland Gazettes Law Amending AEOI Provisions on DAC8, CARF Implementation

The Polish Official Gazette March 17 published Act No. 347, amending the law on the automatic exchange of information (AEOI) on financial accounts to implement Directive 2023/2226/EU on administrative cooperation (DAC8) and the OECD Crypto-Asset Reporting Framework (CARF). The law includes measures: 1) incorporating the information reporting requirements for digital platform operators under Directive 2021/514/EU (DAC7); 2) imposing information reporting and due diligence obligations on reporting crypto-asset service providers; 3) requiring reporting crypto-asset service providers to complete specified due diligence procedures by Dec. 31, 2026, and complete specified information reporting procedures by June 30, 2027; 4) implementing amendments to Directive ...