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On 21st October 2016 the Senate adopted amendments to the Law on the tax offices and chambers and the Law on social insurance system.


The new provisions allow the Social Insurance Institution (ZUS) and the Ministry of Finance to exchange broadly information on insured persons, being taxpayers, and remitters of tax advances as well as social security and health contributions. The exchange of information will take place on the request of the authorized authority.


The exchange of information is aimed at, among others, improving the efficiency of collecting taxes and social security and health contributions.


At the same time, the new rules may constitute a first step towards implementation of the plan to introduce a single personal income tax, combining personal income tax and the aforesaid contributions.



The scope of the data transferred by ZUS to the Minister of Finance will include, among others, the following information about an insured person:

·         remitters of social security and health contributions,

·         the basis and the amount of social security and health contributions,

·         titles to be subject to social security and health care,

·         family members of the insured persons who were reported by him/her to benefit from health care services on the same basis as the insured,

·         symbol and the amount of benefits paid from social security funds,

·         work time,

·         information on exceeding the annual basis for contributions paid to retirement and disability insurance.




The scope of data provided by the Ministry of Finance will include information about taxpayers and remitters, among others:

·         addresses of residence or registered office, correspondence addresses and addresses of places of economic activities,

·         the amounts reported in the tax returns, including the amounts of income from particular sources, contributions to social and health insurance, tax deductions,

·         chosen forms or method of taxation,

·         data of spouse,

·         data of partners of companies (according to the binding regulations being a partner in a general partnership, limited partnership, partnership or sole-shareholder of LLC, shall, as a rule, constitute a legal title to be subject to mandatory social insurance and/or health insurance).



Should  you be interested in obtaining further information, or would like to discuss the impact of the above changes please contact:

Anna Misiak tel. + 48 22 322 68 88

or your tax advisor from MDDP.

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