The government plans to change the law on February 3, 2026, extending the state’s ability to pursue tax debts after the underlying tax expires.
Current Law: Statute of Limitations Shields Tax Offenders
Currently, the expiration of criminal liability for tax offenses acts as an effective defense against conviction. A court has no choice but to discontinue criminal proceedings if it cannot convict the perpetrator due to the expiration of the offense’s statute of limitations. This limitation ceases when the underlying tax itself expires, which generally occurs after five years.
This principle is set to change significantly.
Government Changes: Longer Enforcement, Not Eternal Liability
Does this mean responsibility for the offense becomes eternal? “No,” assured Jarosław Neneman, Vice Minister of Finance, on a social media platform. There is no doubt, however, that the changes adopted by the government on February 3, 2026, aim to allow the state to enforce outstanding tax obligations for a longer period.
The focus is on extending the state’s collection window, not removing the expiration concept entirely for criminal penalties.