Update - Poland Publishes Law Implementing DAC8 and DAC9

Poland published the Act of 13 February 2026 amending the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts in the Official Gazette on 17 March 2026. As previously reported, the Act 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 rep…