On March 9, the Polish President’s Office announced the signing of a law amending provisions on the automatic exchange of information (AEOI) on financial accounts. The legislation transposes amendments to EU Directive 2011/16/EU concerning reporting obligations for crypto-asset transactions.
The law introduces several measures aligned with EU and international reporting standards.
Key provisions include:
- Implementation of EU Directive 2023/2226 (DAC8) on administrative cooperation in taxation, incorporating elements of the OECD Crypto-Asset Reporting Framework (CARF).
- Updates to the Common Reporting Standard (CRS), including provisions covering electronic money and central bank digital…
