New rules for third party liability insurance for tax advisors in 2026. The Ministry of Finance increases the guarantee amounts
On March 1, 2026, new regulations regarding mandatory civil liability insurance for tax advisors entered into force. The regulation, which was in force on the Polish market for over two decades, introduces different financial protection thresholds depending on the form of business – despite the reservations of the professional self-government. We check what exactly has changed for tax advisors.
Changes in third party liability insurance for tax advisors from March 1, 2026.
On March 1, 2026, the provisions of the new regulation of the Minister of Finance and Economy on mandatory civil liability insurance of entities providing tax consultancy entered into force. Until February 28, 2026, the legal basis was the regulations of 2003, which provided for a uniform minimum insured sum – the equivalent of EUR 10,000 for each covered event. The new rules depart from the simplified model, raising limits and making them dependent on the form of business activitywhich is to be more adapted to the current economic realities.
Although the new regulation is already in force, higher insurance sums will appear in policies with a delay. In the period from March 1 to December 31, 2026, the minimum guaranteed sum is still EUR 10,000 for all entities, which is intended to enable advisors and insurers to smoothly adapt to new legal requirements.
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New warranty amounts and liability exclusions
Third party liability insurance for tax advisors is based on minimum insured amounts depending on the form of performing the tax advisor's profession. The basic sum for advisors running individual businesses has increased fivefold, to PLN 50,000. EUR, and even higher requirements were imposed on entities employing specialists or serving the largest capital groups. The Ministry of Finance argues that a larger scale of activity generates a higher risk of possible damage, and the new division is intended to better protect the interests of taxpayers using professional support.
The minimum guarantee amounts for one event for tax advisors are as follows:
- EUR 50,000 – for advisors practicing their profession on their own behalf or in the form of companies without legal personality.
- EUR 60,000 – for tax consulting companies that employ advisors or are a party to a civil law contract concluded with an advisor.
- EUR 50,000 – for tax advisors employed in companies not authorized to provide advice, which do not have to prepare financial statements, and in which they perform activities for the employer or a party to a civil law contract.
- EUR 75,000 – for advisors employed in companies obliged to prepare consolidated financial statements, where advisory activities are performed for the company covered by the report.
The third party liability insurance policy will not cover damage caused by the advisor to his immediate family, including his spouse or siblings; contractual penalties and damage resulting from acts of war and terrorism are also excluded from protection. When insurance titles coincide, i.e. when a tax advisor conducts business in various forms at the same time, the maximum insurance sum applies.
KRDP with a negative opinion on the new regulations
The National Council of Tax Advisors issued a negative opinion on the amendment to the provisions on third party liability insurance for this professional group, arguing that a five-fold increase in the basic amount is not justified on the market.it should take into account the level of damage occurring (as in the case of court bailiffs) and should not be burdensome for the insured. The data presented by KRDP (provided by Warta) shows that the average value of tax damage in recent years has been low – in 2024 it amounted to PLN 9,494, and in mid-2025 it dropped to PLN 5,698. The Chamber emphasized that the average loss in any year under review did not exceed PLN 20,000, which was significantly below the amended guarantee sum.
In the consultation report, the Ministry of Finance rejected the KRDP argument, pointing out that loss ratio in tax consulting is currently showing a growing trendwhich results from the high variability of law, including the effects of the introduction of the “Polish Order”, the activity of tax authorities and customer expectations. The ministry also noted that many tax damages only become apparent after several years from an error, hence the extent of the damage can be determined after 5-6 years. An additional argument was the approximation of the status of a tax advisor to the professions of a lawyer and a legal advisor thanks to the amendment to the Tax Advisory Act, as well as the lack of updating of the insurance sums for over 20 years despite the increasingly broader catalog of activities performed by advisors.
– The increasingly broader scope of tax advisory activities, a broader list of entities for which they will be performed, a greater degree of complexity of tax regulations, as well as others whose knowledge will be required from tax advisors in connection with the amendment (…), determine the need to increase the currently applicable minimum guarantee amount of third party liability insurance for tax advisors. Moreover, it should also be noted that the current amount of the minimum guarantee sum for third party liability insurance, originally established in the Regulation of the Minister of Finance of July 24, 2002 on the general conditions of compulsory civil liability insurance for entities providing tax consultancy (Journal of Laws No. 120, item 1023) and in force since July 29, 2002, was established for consultancy activities. tax covering, in accordance with the then applicable text of the Tax Advisory Act, in the scope of providing taxpayers, payers and collectors with advice, opinions and explanations – only matters related to their tax obligations. At that time, these activities did not include, for example, the provision of advice, opinions and explanations in the field of customs obligations and in matters of administrative enforcement related to these obligations, introduced only in 2010. Moreover, on the date of determining the amount of the minimum guarantee sum (2002 and 2004), the scope of tax advisory activities did not include representing taxpayers, payers and collectors in proceedings before public administration bodies and in the field of judicial review of decisions, resolutions and other administrative acts, i.e. activities which, as the professional self-government often points out, are – apart from providing advice and opinions – the key subject of a tax advisor's services (and at the same time a point connecting this profession with the profession of legal adviser and lawyer). – we read in the report on consultations and opinions on the draft regulation.
The insurance industry supports one insurance sum
During the consultation stage, the Polish Insurance Association drew attention to technical difficulties in implementing the new system and made suggestions introduction of one, increased sum for the entire consulting industry. This postulate was not accepted in the final version of the regulation, and insurers see challenges for the industry related to the new regulations:
Multi-variant minimum liability insurance amounts for tax advisors, depending on the form of performing the profession, will require a particularly careful analysis of the client's needs and the process of recommending the appropriate insurance amount. It is crucial to correctly determine the professional status of the advisor, especially if the form of practicing the tax advisor's profession changes during the period of protection. – writes Monika Olszewska on the PIU Blog.
The Ministry of Finance agreed to the request of both insurers and KRDP to extend the vacatio legis, thanks to which the new amounts of guarantees in third party liability insurance for tax advisors will become effective from January 1, 2027, and the market will be able to adapt the offer to the new regulations. The lack of mandatory third party liability insurance means the inability to run a business as a tax advisor and sanctions from the professional self-government.
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