Poland

Poland has exchange of information relationships with 99 jurisdictions through 86 DTCs and 14 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Singapore DTC  4 Nov 2012  2012-11-04 6 Feb 2014  2014-02-06 Yes Yes
Algeria DTC  31 Jan 2000  2000-01-31 not yet in force  1900-01-01 Unreviewed No
Belize TIEA  16 May 2013  2013-05-16 not yet in force  1900-01-01 Yes Yes
Iran DTC  2 Oct 1998  1998-10-02 1 Jan 2007  2007-01-01 Unreviewed No
Mongolia DTC  18 Apr 1997  1997-04-18 1 Jan 2002  2002-01-01 Unreviewed No
Zimbabwe DTC  9 Jul 1993  1993-07-09 1 Jan 1995  1995-01-01 Unreviewed No
Jersey TIEA  2 Dec 2011  2011-12-02 1 Dec 2012  2012-12-01 Yes Yes
San Marino TIEA  31 Mar 2012  2012-03-31 28 Feb 2013  2013-02-28 Yes Yes
Malaysia DTC  16 Sep 1977  1977-09-16 15 Dec 1978  1978-12-15 Yes No
Czech Republic DTC  13 Sep 2011  2011-09-13 11 Jun 2012  2012-06-11 Yes Yes
Romania DTC  23 Jun 1994  1994-06-23 1 Jan 1996  1996-01-01 Yes No
Croatia DTC  19 Oct 1994  1994-10-19 1 Jan 1997  1997-01-01 Yes No
Belgium DTC  20 Aug 2001  2001-08-20 29 Apr 2004  2004-04-29 Yes Yes
Montenegro DTC  12 Jun 1997  1997-06-12 1 Jan 1999  1999-01-01 Unreviewed No
Luxembourg DTC  14 Jun 1995  1995-06-14 31 Jul 1996  1996-07-31 Yes Yes
United Arab Emirates DTC  31 Jan 1993  1993-01-31 29 Jan 2004  2004-01-29 Yes Yes
Grenada TIEA  19 Jul 2012  2012-07-19 not yet in force  1900-01-01 Yes Yes
Thailand DTC  8 Dec 1978  1978-12-08 1 Jan 1983  1983-01-01 Unreviewed No
Israel DTC  22 May 1991  1991-05-22 1 Jan 1992  1992-01-01 Yes No
Viet nam DTC  31 Aug 1994  1994-08-31 1 Jan 1996  1996-01-01 Unreviewed No
Cayman Islands TIEA  29 Nov 2013  2013-11-29 not yet in force  1900-01-01 Yes Yes
Ireland DTC  13 Nov 1995  1995-11-13 22 Dec 1995  1995-12-22 Yes No
Morocco DTC  24 Oct 1994  1994-10-24 1 Jan 1997  1997-01-01 Yes No
Korea, Republic of DTC  21 Jun 1991  1991-06-21 21 Feb 1992  1992-02-21 Yes No
Spain DTC  15 Nov 1979  1979-11-15 6 May 1982  1982-05-06 Yes No
Australia DTC  7 May 1991  1991-05-07 4 Mar 1992  1992-03-04 Yes No
Virgin Islands, British TIEA  29 Nov 2013  2013-11-29 1 Jan 2015  2015-01-01 Yes Yes
Tajikistan DTC  27 May 2003  2003-05-27 1 Sep 2004  2004-09-01 Unreviewed No
Bangladesh DTC  8 Jul 1997  1997-07-08 1 Jan 2000  2000-01-01 Unreviewed No
Jordan DTC  4 Oct 1997  1997-10-04 1 Jan 2000  2000-01-01 Unreviewed No
Mexico DTC  30 Nov 1998  1998-11-30 1 Jan 2003  2003-01-01 Yes No
Egypt DTC  24 Jun 1996  1996-06-24 1 Jan 2002  2002-01-01 Unreviewed No
Turkey DTC  3 Nov 1993  1993-11-03 1 Jan 1998  1998-01-01 Yes No
Andorra TIEA  15 Jun 2012  2012-06-15 18 Dec 2013  2013-12-18 Yes Yes
Bulgaria DTC  11 Apr 1994  1994-04-11 1 Jan 1996  1996-01-01 Yes No
United Kingdom DTC  20 Jul 2006  2006-07-20 1 Jan 2007  2007-01-01 Yes Yes
Sri Lanka DTC  25 Apr 1980  1980-04-25 1 Jan 1983  1983-01-01 Unreviewed No
Malta DTC  7 Jan 1994  1994-01-07 24 Nov 1994  1994-11-24 Yes Yes
Serbia DTC  12 Jun 1997  1997-06-12 1 Jan 1999  1999-01-01 Unreviewed No
Zambia DTC  19 May 1995  1995-05-19 not yet in force  1900-01-01 Unreviewed No
Estonia DTC  9 May 1994  1994-05-09 9 Dec 1994  1994-12-09 Yes No
United States DTC  13 Feb 2013  2013-02-13 not yet in force  1900-01-01 Yes Yes
Albania DTC  5 Mar 1993  1993-03-05 1 Jan 1995  1995-01-01 Yes No
Moldova, Republic of DTC  16 Nov 1994  1994-11-16 1 Jan 1996  1996-01-01 Unreviewed No
Canada DTC  14 May 2012  2012-05-14 30 Oct 2013  2013-10-30 Yes Yes
Pakistan DTC  25 Oct 1974  1974-10-25 1 Jan 1973  1973-01-01 No No
Hungary DTC  23 Sep 1992  1992-09-23 1 Jan 1996  1996-01-01 Yes No
Qatar DTC  18 Nov 2008  2008-11-18 30 Dec 2009  2009-12-30 Yes No
Bermuda TIEA  25 Nov 2013  2013-11-25 15 Mar 2015  2015-03-15 Unreviewed Yes
Denmark DTC  6 Dec 2001  2001-12-06 1 Jan 2003  2003-01-01 Yes Yes
Japan DTC  20 Feb 1980  1980-02-20 23 Dec 1982  1982-12-23 Yes No
Russian Federation DTC  22 May 1992  1992-05-22 1 Jan 1994  1994-01-01 No No
Bosnia and Herzegovina DTC  4 Jun 2016  2016-06-04 7 Mar 2016  2016-03-07 Unreviewed Yes
Saudi Arabia DTC  22 Feb 2011  2011-02-22 1 Jun 2012  2012-06-01 Yes Yes
Austria DTC  13 Jan 2004  2004-01-13 1 Apr 2005  2005-04-01 Yes No
Lithuania DTC  20 Jan 1994  1994-01-20 1 Jan 1995  1995-01-01 Yes No
Liberia TIEA  7 Aug 2013  2013-08-07 not yet in force  1900-01-01 Yes Yes
Kazakhstan DTC  21 Sep 1994  1994-09-21 1 Jun 1995  1995-06-01 No No
Isle of Man TIEA  7 Mar 2011  2011-03-07 27 Nov 2011  2011-11-27 Yes Yes
Azerbaijan DTC  26 Aug 1997  1997-08-26 1 Jan 2006  2006-01-01 Yes No
New Zealand DTC  21 Apr 2005  2005-04-21 16 Aug 2006  2006-08-16 Yes Yes
Georgia DTC  5 Nov 1999  1999-11-05 1 Jan 2007  2007-01-01 Yes No
Guernsey TIEA  6 Dec 2011  2011-12-06 1 Nov 2012  2012-11-01 Yes Yes
Tunisia DTC  29 Mar 1993  1993-03-29 1 Jan 1994  1994-01-01 Yes No
Belarus DTC  18 Nov 1992  1992-11-18 1 Jan 1994  1994-01-01 Unreviewed No
Slovenia DTC  28 Jun 1996  1996-06-28 1 Jan 1999  1999-01-01 Yes No
Finland DTC  8 Jun 2009  2009-06-08 1 Jan 2011  2011-01-01 Yes Yes
France DTC  20 Jun 1975  1975-06-20 12 Sep 1976  1976-09-12 Yes No
Portugal DTC  9 May 1995  1995-05-09 4 Feb 1998  1998-02-04 Yes No
Bahamas, The TIEA  28 Jun 2013  2013-06-28 29 Sep 2014  2014-09-29 Yes Yes
Uzbekistan DTC  11 Jan 1995  1995-01-11 1 Jan 1996  1996-01-01 Unreviewed No
Slovakia DTC  18 Aug 1994  1994-08-18 21 Dec 1995  1995-12-21 Yes Yes
Syrian Arab Republic DTC  15 Aug 2001  2001-08-15 1 Jan 2004  2004-01-01 Unreviewed No
India DTC  21 Jun 1989  1989-06-21 26 Oct 1989  1989-10-26 Yes Yes
Norway DTC  9 Sep 2009  2009-09-09 1 Jan 2011  2011-01-01 Yes Yes
Armenia DTC  14 Jul 1999  1999-07-14 1 Jan 2006  2006-01-01 Unreviewed No
Germany DTC  14 May 2003  2003-05-14 19 Dec 2004  2004-12-19 Yes No
Ukraine DTC  12 Jan 1993  1993-01-12 1 Jan 1995  1995-01-01 Yes No
Cyprus DTC  4 Jun 1992  1992-06-04 1 Jan 1992  1992-01-01 Yes Yes
China DTC  7 Jun 1988  1988-06-07 1 Jan 1990  1990-01-01 Yes No
Philippines DTC  9 Sep 1992  1992-09-09 7 Apr 1997  1997-04-07 Yes No
Chile DTC  10 Mar 2000  2000-03-10 1 Jan 2004  2004-01-01 Yes No
Iceland DTC  19 Jun 1998  1998-06-19 1 Jan 2000  2000-01-01 Yes Yes
Sweden DTC  19 Nov 2004  2004-11-19 1 Jan 2006  2006-01-01 Yes Yes
Former Yugoslav Republic of Macedonia DTC  28 Nov 1996  1996-11-28 17 Dec 1999  1999-12-17 Yes No
Uruguay DTC  2 Aug 1991  1991-08-02 not yet in force  1900-01-01 Unreviewed No
Dominica TIEA  10 Jul 2012  2012-07-10 not yet in force  1900-01-01 Yes Yes
Kyrgyzstan DTC  19 Nov 1998  1998-11-19 1 Sep 2004  2004-09-01 Unreviewed No
Kuwait DTC  16 Nov 1996  1996-11-16 25 Apr 2000  2000-04-25 No No
Nigeria DTC  12 Feb 1999  1999-02-12 not yet in force  1900-01-01 Yes No
South Africa DTC  10 Nov 1993  1993-11-10 1 Jan 1996  1996-01-01 Yes No
Latvia DTC  17 Nov 1993  1993-11-17 1 Jan 1995  1995-01-01 Yes No
United States DTC  8 Oct 1974  1974-10-08 1 Jan 1976  1976-01-01 Yes No
Gibraltar TIEA  31 Jan 2013  2013-01-31 5 Dec 2013  2013-12-05 Yes Yes
Switzerland DTC  2 Sep 1991  1991-09-02 25 Sep 1992  1992-09-25 No Yes
Greece DTC  20 Nov 1987  1987-11-20 28 Sep 1991  1991-09-28 Yes No
Netherlands DTC  13 Feb 2002  2002-02-13 18 Mar 2003  2003-03-18 Yes No
Italy DTC  21 Jun 1985  1985-06-21 26 Sep 1989  1989-09-26 Yes No
Indonesia DTC  6 Oct 1992  1992-10-06 25 Aug 1993  1993-08-25 Yes No
Lebanon DTC  26 Jul 1999  1999-07-26 1 Jan 2004  2004-01-01 No No