On June 19, 2026, the President signed the Act of May 29, 2026 amending the Tax Ordinance Act and certain other acts (print no. 2287).
The Act introduces several changes to the provisions on providing information on tax schemes (MDR) (Section III, Chapter 11a of the Tax Ordinance). The MDR changes will enter into force on October 1, 2026.
The most important changes include:
- exclusion of reporting of so‑called domestic tax schemes;
- amendments to key definitions, including the definition of the main benefit test;
- “elimination” of other specific hallmarks;
- exclusion of value added tax and excise duty from the material scope of the MDR provisions;
- changes concerning entities bound by professional secrecy, including the mechanisms for reporting tax schemes where such entities are involved;
- merging the roles of promoter and supporter;
- changes to the manner and deadlines relating to fulfilling reporting obligations by relevant obligated entities;
- allowing MDR‑3 to be signed by a proxy and introducing a single deadline for submitting said information;
- abolishing the obligation to submit MDR‑2 notifications;
- excluding the possibility of obtaining individual tax rulings relating to reporting of tax schemes.
At the same time, despite initial plans in this regard, the legislator ultimately decided not to reduce penalties (fines) for failure to comply (including fulfillment of obligations past deadline) with MDR reporting obligations.
The Act also contains numerous transitional provisions, which will require a detailed analysis in relation to MDR obligations identified prior to the entry into force of the amending legislation.
In case of any questions regarding the discussed issues, we remain at your disposal.
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