Home / Dz.U. 2017 poz. 648
Law of March 9, 2017, on the exchange of tax information with other countries
Ustawa z dnia 9 marca 2017 r. o wymianie informacji podatkowych z innymi państwami
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2017-03-09
Entry into force
2017-04-04
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
fiscal penal codetaxesforeign cooperationfiscal penal lawpersonal income taxcorporate income tax
Related acts
Acts Declared Repealed (5)
- Regulation of the Minister of Development and Finance of 15 February 2017 on the designation of a tax authority for the transfer of information and requests for information · 2017-04-04
- Regulation of the Minister of Finance of December 4, 2015 on the list of entities and undertakings considered not subject to actual taxation · 2017-04-30
- Regulation of the Minister of Development and Finance of January 25, 2017, on the determination of the form of information regarding the payment of interest or security for the payment of interest to the actual or indirect recipient · 2017-04-30
- Regulation of the Minister of Finance of December 14, 2011, on the determination of the forms of certificates of residence or registered office for tax purposes issued by tax authorities · 2017-07-05
- Regulation of the Minister of Finance of April 13, 2016, on the determination of the form, format, and procedure for transmitting information on reportable US accounts · 2017-08-02
Implementing Regulations (25)
- Announcement of the Minister of Finance of 18 December 2024 on the list of countries and territories participating in the automatic exchange of information on sellers for 2024
- Announcement of the Minister of Finance of March 10, 2023, on the list of countries and territories subject to reporting obligations for the year 2022
- Announcement of the Minister of Finance of March 29, 2022, concerning the list of countries and territories subject to reporting for the year 2021
- Announcement of the Minister of Finance, Funds and Regional Policy of March 26, 2021, on the list of countries and territories subject to reporting obligations for 2020
- Announcement of the Minister of Finance of March 18, 2020, concerning the list of countries and territories subject to reporting obligations for the year 2019
- Announcement of the Minister of Finance of 11 October 2018 on the list of participating countries subject to reporting obligations for 2019
- Announcement of the Minister of Finance of August 16, 2018, concerning the supplementary list of participating countries subject to and not subject to reporting obligations for 2017
- Announcement of the Minister of Development and Finance of October 18, 2017, on the list of participating countries subject to reporting obligations for 2018
- Announcement of the Minister of Development and Finance of July 3, 2017, concerning the list of participating countries subject to reporting obligations for the years 2016 and 2017
- Announcement of the Minister of Development and Finance of December 20, 2017, amending the announcement regarding the list of participating countries subject to reporting obligations for the years 2016 and 2017
- Regulation of the Minister of Finance and Economy of March 17, 2026, on the transmission of the registration form regarding the automatic exchange of information on crypto-asset users
- Regulation of the Minister of Finance and Economy of March 17, 2026, on the transmission of information on crypto-asset users
- Regulation of the Minister of Finance and Economy of March 17, 2026, on the guarantee deposit submitted by crypto-asset service providers
- Regulation of the Minister of Finance of June 27, 2025, on the submission of information about sellers
- Regulation of the Minister of Finance of June 27, 2025, on the submission of the registration form
- Regulation of the Minister of Finance of June 27, 2024, on the guarantee deposit submitted by platform operators
- Regulation of the Minister of Finance, Funds and Regional Policy of 1 March 2021 amending the regulation on the authorization of bodies of the National Revenue Administration to perform certain activities related to the exchange of tax information with other countries
- Regulation of the Minister of Finance of 14 March 2018 amending the regulation on the detailed scope of data transmitted in the group entity information and the method of its completion
- Regulation of the Minister of Development and Finance of July 17, 2017, on the authorization of the bodies of the National Revenue Administration to perform certain activities related to the exchange of tax information with other countries
- Regulation of the Minister of Development and Finance of 13 June 2017 on the detailed scope of data transmitted in the group entity information and the method of its completion
- Announcement of the Minister of Finance of April 29, 2019, on the list of countries and territories subject to reporting obligations for 2018
- Announcement of the Minister of Finance and Economy of March 27, 2026, on the list of countries and territories subject to reporting obligations for the year 2025
- Announcement of the Minister of Finance of March 27, 2025, on the list of countries and territories subject to reporting obligations for the year 2024
- Announcement of the Minister of Finance and Economy of December 12, 2025, on the list of countries and territories participating in the automatic exchange of information on sellers for 2025
- Announcement of the Minister of Finance of March 22, 2024, on the List of Countries and Territories Subject to Reporting Obligations for 2023
Amending Acts (14)
- Law of 1 March 2018 on counteracting money laundering and the financing of terrorism · 2018-07-13
- Law of 5 July 2018 on the amendment of the law - Tax Ordinance and certain other laws · 2018-08-22
- Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws · 2019-01-01
- Law of December 14, 2018, on the protection of personal data processed in connection with the prevention and combating of crime · 2019-02-06
- Law of 4 April 2019 amending the Law on the Exchange of Tax Information with Other States and certain other laws · 2019-04-30
- Law of 21 February 2019 amending certain laws in connection with ensuring the application of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) · 2019-05-04
- Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements · 2019-11-29
- Law of May 28, 2020 on amending the Law on Corporate Income Tax, the Law on Tax on Goods and Services, the Law on the exchange of tax information with other countries and certain other laws · 2020-07-01
- Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws · 2022-01-01
- Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration · 2022-07-07
- Law of May 23, 2024, on amending the law on the exchange of tax information with other countries and certain other laws · 2024-07-01
- Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups · 2025-01-01
- Law of February 13, 2026, on amending the Law on the exchange of tax information with other countries and certain other laws · 2026-03-18
- Law of 29 May 2026 amending the Tax Ordinance and certain other laws · 2026-10-01
Amended Acts (6)
- Law of 10 September 1999 Fiscal Penal Code. · 2017-04-04
- Law of August 29, 1997 - Tax Ordinance. · 2017-04-04
- Law of 15 February 1992 on corporate income tax. · 2017-04-04
- Law of 9 October 2015 on amending the law on personal income tax, the law on corporate income tax, and certain other laws · 2017-04-04
- Law of July 26, 1991 on Personal Income Tax. · 2017-04-30
- Law of 9 October 2015 on the implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on improving the fulfilment of international tax obligations and the implementation of FATCA legislation · 2017-05-01
Information on Consolidated Text (6)
- Announcement by the Marshal of the Sejm of the Republic of Poland of March 15, 2019, on the promulgation of the consolidated text of the law on the exchange of tax information with other countries
- Announcement of the Marshal of the Sejm of the Republic of Poland of 26 September 2025 on the promulgation of the consolidated text of the law on the exchange of tax information with other countries
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 26, 2024, on the announcement of the consolidated text of the law on the exchange of tax information with other countries
- Announcement of the Marshal of the Sejm of the Republic of Poland of November 16, 2022, on the promulgation of the consolidated text of the Law on the exchange of tax information with other countries
- Announcement of the Marshal of the Sejm of the Republic of Poland of March 1, 2021, concerning the announcement of the consolidated text of the Law on the Exchange of Tax Information with Other States
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 13, 2020, on the promulgation of the consolidated text of the Law on the exchange of tax information with other countries
Acts referring to this act
- Amending Acts: Law of 9 October 2015 on the implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on improving the fulfilment of international tax obligations and the implementation of FATCA legislation
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of 9 October 2015 on amending the law on personal income tax, the law on corporate income tax, and certain other laws
- Amending Acts: Law of 10 September 1999 Fiscal Penal Code.
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amended Acts: Law of 29 May 2026 amending the Tax Ordinance and certain other laws
- Amended Acts: Law of February 13, 2026, on amending the Law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Act of 6 November 2024 on the compensatory taxation of constituent units of international and national groups
- Amended Acts: Law of May 23, 2024, on amending the law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Law of 8 June 2022 on amending certain laws to automate the handling of certain matters by the National Revenue Administration
- Amended Acts: Law of 29 October 2021 amending the law on personal income tax, the law on corporate income tax and certain other laws
- Amended Acts: Law of May 28, 2020 on amending the Law on Corporate Income Tax, the Law on Tax on Goods and Services, the Law on the exchange of tax information with other countries and certain other laws
- Amended Acts: Law of October 16, 2019 on resolving disputes concerning double taxation and concluding advance pricing agreements
- Amended Acts: Law of 21 February 2019 amending certain laws in connection with ensuring the application of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation)
- Amended Acts: Law of 4 April 2019 amending the Law on the Exchange of Tax Information with Other States and certain other laws
- Amended Acts: Law of December 14, 2018, on the protection of personal data processed in connection with the prevention and combating of crime
- Amended Acts: Law of 23 October 2018 amending the Law on Personal Income Tax, the Law on Corporate Income Tax, the Law - Tax Ordinance and certain other laws
- Amended Acts: Law of 5 July 2018 on the amendment of the law - Tax Ordinance and certain other laws
- Amended Acts: Law of 1 March 2018 on counteracting money laundering and the financing of terrorism
- Legal Basis: Announcement of the Minister of Finance of March 18, 2020, concerning the list of countries and territories subject to reporting obligations for the year 2019
- Legal Basis: Regulation of the Minister of Finance of June 27, 2025, on the submission of information about sellers
- Legal Basis: Regulation of the Minister of Finance of June 27, 2025, on the submission of the registration form
- Legal Basis: Announcement of the Minister of Finance of April 29, 2019, on the list of countries and territories subject to reporting obligations for 2018
- Legal Basis: Regulation of the Minister of Finance of June 27, 2024, on the guarantee deposit submitted by platform operators
- Legal Basis: Announcement of the Minister of Finance of 11 October 2018 on the list of participating countries subject to reporting obligations for 2019
- Legal Basis: Regulation of the Minister of Finance of 14 March 2018 amending the regulation on the detailed scope of data transmitted in the group entity information and the method of its completion
- Legal Basis: Regulation of the Minister of Finance, Funds and Regional Policy of 1 March 2021 amending the regulation on the authorization of bodies of the National Revenue Administration to perform certain activities related to the exchange of tax information with other countries
- Legal Basis: Announcement of the Minister of Finance of August 16, 2018, concerning the supplementary list of participating countries subject to and not subject to reporting obligations for 2017
- Legal Basis: Announcement of the Minister of Development and Finance of December 20, 2017, amending the announcement regarding the list of participating countries subject to reporting obligations for the years 2016 and 2017
- Legal Basis: Announcement of the Minister of Development and Finance of October 18, 2017, on the list of participating countries subject to reporting obligations for 2018
- Legal Basis: Announcement of the Minister of Development and Finance of July 3, 2017, concerning the list of participating countries subject to reporting obligations for the years 2016 and 2017
- Legal Basis: Regulation of the Minister of Development and Finance of July 17, 2017, on the authorization of the bodies of the National Revenue Administration to perform certain activities related to the exchange of tax information with other countries
- Legal Basis: Regulation of the Minister of Development and Finance of 13 June 2017 on the detailed scope of data transmitted in the group entity information and the method of its completion
- Legal Basis: Regulation of the Minister of Finance and Economy of March 17, 2026, on the guarantee deposit submitted by crypto-asset service providers
- Legal Basis: Regulation of the Minister of Finance and Economy of March 17, 2026, on the transmission of information on crypto-asset users
- Legal Basis: Regulation of the Minister of Finance and Economy of March 17, 2026, on the transmission of the registration form regarding the automatic exchange of information on crypto-asset users
- Legal Basis: Announcement of the Minister of Finance and Economy of March 27, 2026, on the list of countries and territories subject to reporting obligations for the year 2025
- Legal Basis: Announcement of the Minister of Finance and Economy of December 12, 2025, on the list of countries and territories participating in the automatic exchange of information on sellers for 2025
- Legal Basis: Announcement of the Minister of Finance of March 27, 2025, on the list of countries and territories subject to reporting obligations for the year 2024
- Legal Basis: Announcement of the Minister of Finance of 18 December 2024 on the list of countries and territories participating in the automatic exchange of information on sellers for 2024
- Legal Basis: Announcement of the Minister of Finance of March 22, 2024, on the List of Countries and Territories Subject to Reporting Obligations for 2023
- Legal Basis: Announcement of the Minister of Finance of March 10, 2023, on the list of countries and territories subject to reporting obligations for the year 2022
- Legal Basis: Announcement of the Minister of Finance of March 29, 2022, concerning the list of countries and territories subject to reporting for the year 2021
- Legal Basis: Announcement of the Minister of Finance, Funds and Regional Policy of March 26, 2021, on the list of countries and territories subject to reporting obligations for 2020
- Legal Basis from Art.: Regulation of the Minister of Finance and Economy of March 17, 2026, on the guarantee deposit submitted by crypto-asset service providers
- Legal Basis from Art.: Announcement of the Minister of Finance of March 22, 2024, on the List of Countries and Territories Subject to Reporting Obligations for 2023
- Legal Basis from Art.: Announcement of the Minister of Development and Finance of October 18, 2017, on the list of participating countries subject to reporting obligations for 2018
- Legal Basis from Art.: Regulation of the Minister of Finance of June 27, 2024, on the guarantee deposit submitted by platform operators
- Legal Basis from Art.: Announcement of the Minister of Development and Finance of July 3, 2017, concerning the list of participating countries subject to reporting obligations for the years 2016 and 2017