68. Are elected officials required to submit reports regarding their finances?

GRECO FOURTH EVALUATION ROUND Corruption prevention in respect of members of parliament, judges and prosecutors

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Parliamentarians must file declarations on their financial situation – hereafter referred to as asset declarations – to the Marshal of the Sejm/the Marshal of the Senate, on the basis of a specimen appended to the Act, within the following deadlines:

(1) by the day of taking the oath as an elected deputy or senator, along with information on ceasing (the manner and date) any economic activity using State Treasury or local government property, including information on the holding of State Treasury or local government property;

(2) by 30 April on an annual basis, describing the situation as of 31 December of the previous year, with a copy of the annual tax return (PIT) attached;

(3) within a month from the day on which elections to the Sejm or Senate are announced. The requirement to submit asset declarations does not apply to the family members of parliamentarians.

Parliamentarians are not required to submit asset declarations on an ad hoc basis, e.g. if they have an interest in a matter that is before the legislature or one of its committees. The asset declarations must include information on the separate and joint marital property of the parliamentarian, in particular (1) cash, real estate, participation in private or commercial partnerships, stocks and shares held in commercial companies, property purchased from the State Treasury, from other state legal persons, local government entities, their associations or a communal legal person – that was sold by way of tender – as well as economic activity conducted/positions held in commercial companies; (2) income from employment or other gainful activity or occupation, stating the amounts earned from each of the above (but not the time spent on such activities); (3) movables 21 of a value exceeding 10,000 PLN/approximately 2,400 EUR; (4) cash liabilities of a value exceeding 10,000 PLN/approximately 2,400 EUR, including credits and loans taken, indicating the terms and conditions on which they were granted. The information contained in the asset declarations is to be made public by the Marshal of the Sejm/the Marshal of the Senate in electronic form.