Poland's Ministry of Finance announced on 11 March 2026 that the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts has been signed into law, which provides for the implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025 (DAC9).

DAC8 established new reporting and due diligence obligations…