Poland Amends Mandatory Disclosure Rules to Remove Reporting on Domestic Arrangements

Poland has published in the Official Gazette the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts. As previously reported, the measures of the Act are meant to simplify and reduce administrative burdens/correspondence. One of the main amendments provides for the removal of the obligation to report domestic tax schemes (arrangements) under Poland's implementation of the mandatory disclosure rules (DAC6). Although Poland implemented rules for domestic arrangements as part o…