The Polish President’s Office March 9 announced the same date signing of a law amending 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 law includes measures: 1) implementing EU Directive 2023/2226 on administrative cooperation (DAC8), and reflecting the OCED’s Crypto-Asset Reporting Framework (CARF); 2) reflecting common reporting standard (CRS) amendments, including electronic money and central bank digital currency provisions; 3) specifying first information exchange in 2027 for 2026 data; 4) implementing EU Directive 2025/872 on administrative cooperation in taxation (DAC9), including use of the Global ...
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