Poland implements new laws limiting tax authority access to bank accounts

The Polish Sejm has amended the National Revenue Administration (KAS) Act and banking laws, restricting the ability of tax authorities to inspect taxpayer bank accounts. Under the new regulations, banks are required to provide information regarding a “suspect” rather than a broadly defined “natural person” involved in explanatory proceedings.

Furthermore, in the context of preparatory proceedings, such as those involving tax crimes or fraud, tax officials must now obtain a court order to request information from banks. This change marks a shift from previous practices where authorities could access account data for individuals under investigation even before formal charges were filed.