Tax Advisor Professional Secrecy and MDR — New MF Interpretation

The Minister of Finance has issued a general interpretation on one of the most disputed questions surrounding tax scheme reporting (MDR): whether a tax advisor can invoke professional secrecy to refuse reporting a scheme. The interpretation resolves the dispute in favor of advisors — with significant consequences for how information about non-standardized schemes flows.

What the Interpretation Says

According to the Minister, tax advisors and patent attorneys — like attorneys and legal counsels — may invoke their professional secrecy to avoid the obligation to report non-standardized tax schemes to the Head of KAS. The general interpretation aims to eliminate long-standing legal uncertainty until new legislation takes effect.

Who Is Affected?

  • Tax advisors — may invoke professional secrecy for non-standardized schemes
  • Patent attorneys — same rule
  • Clients (beneficiaries) — if the promoter declines to report citing professional secrecy, the reporting obligation may shift to the beneficiary

Note: The interpretation does not exempt from reporting standardized schemes, nor does it exempt the taxpayer if the promoter declines to report.

Planned Changes from July 1, 2026

The interpretation is transitional. The Ministry of Finance has prepared an updated draft amendment to the Tax Ordinance to comprehensively regulate MDR. Most changes are expected to enter into force on July 1, 2026:

  • Clarification of professional secrecy scope — when a promoter can and cannot invoke it
  • New electronic reporting requirements — standardized format, integration with e-Urząd Skarbowy
  • Expanded catalog of reportable schemes — new hallmarks
  • Stricter sanctions for failure to report or incorrect reporting

What This Means for Your Company

  • If you use tax optimization arrangements, verify whether your promoter reported the scheme or invoked professional secrecy
  • Review your MDR documentation — if the promoter didn't report, the obligation may fall on you as the beneficiary
  • Prepare for stricter rules from July 1, 2026
  • Remember: an internal MDR procedure is mandatory for entities whose revenue or costs exceed the equivalent of EUR 8M

Uncertain whether your company meets MDR obligations? Contact us — we'll review your documentation and help prepare your internal MDR procedure.