Polish parliament curbs tax authority access to bank account data

On Thursday 22 October 2026 the Sejm, the lower house of the Polish parliament, passed an amendment to the law on the National Revenue Administration (KAS) and to the banking law. It limits the tax authority's ability to check bank accounts.

The bill was backed by 418 MPs, 18 abstained and none voted against. It now goes to the Senate.

What will change

Until now, as Rzeczpospolita notes, officials could demand data on an individual's accounts from a bank under the KAS law in connection with pre-trial proceedings or clarification steps, including cases of fiscal offences and misdemeanours. This could happen before anyone had been charged.

After the change, a bank will provide information on the accounts of a "suspect", not of any individual. Access will therefore be possible for people suspected of an offence or misdemeanour, including fiscal ones.

Data may also be released about a person who is not a suspect if a court approves passing the information to the tax authorities.

The role of the court

The amendment adds a new provision to the banking law. When officials run pre-trial proceedings, for example in a case of a fiscal offence or misdemeanour, they may demand information covered by banking secrecy only under a decision of a regional court. The court issues it at their request, and it must be the court with local jurisdiction.

What happens next

The bill still needs to be considered by the Senate. The sources do not say when it could come into force.

What this means for you

The rules concern the Polish tax authority and Polish banks. They may interest people living in the UK who still hold accounts, run a business or handle tax matters in Poland. The sources do not say whether or how the change will affect data on foreign accounts or tax information exchange between countries.