In Poland, there are two main professions whose primary function is to provide legal assistance: advocates and attorneys-at-law. The distinction between these two professions is now practically historic. Both advocates and attorneys-at-law are under a statutory obligation of confidentiality (attorney-client privilege).

Pursuant to the Act of 26 May 1982 on advocates, advocates must not disclose any communication they receive in the course of providing professional legal advice. This obligation of confidentiality cannot be limited in time, and, as a rule, advocates cannot be exempted from the obligation of confidentiality as to facts that they learned in the course of providing professional legal advice or handling a case. The same obligation of confidentiality is provided for by the Act of 6 July 1982 on attorneys-at-law.

Both advocates and attorneys at law are exempt from the obligation of confidentiality with respect to information disclosed under the Act of 16 November 2000 on the prevention of money laundering and terrorist financing. This act implements the provisions of Directive 2005/60/EC of the European Parliament and of the Council of 26 October 2005 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing. Additionally, the obligation of confidentiality is limited by the rules on tax schemes provided for in the Tax Ordinance Act of 29 August 1997.

Where circumstances indicate that transactions may be in connection with money laundering or terrorist financing activities, advocates, attorneys-at-law and foreign lawyers are obliged to record such transactions in addition to promptly notifying the General Inspector of Financial Information, who may subsequently relay this information to the competent prosecuting authorities. However, the above obligations will only apply to advocates, attorneys-at-law and foreign lawyers if they participate in transactions by providing legal services to their client that assist in the planning or execution of transactions concerning the following:

• Buying and selling real property or enterprises
• Managing client money, securities or other assets
• Opening or managing accounts
• Organizing contributions necessary for creating, operating or managing companies
• Creating, operating or managing enterprises in other organizational structures

The obligation of confidentiality is also embodied in the Advocate's Code of Ethics and in the Attorney-at-law's Code of Ethics. The Advocate's Code of Ethics and the Attorney-at-law's Code of Ethics expressly stipulate that the obligation of confidentiality is not limited in time. In the case of attorneys-at-law, the code of ethics provides that the obligation of confidentiality continues to apply even after the legal relationship under which the attorney-at-law provided legal services is terminated.

The Advocate's Code of Ethics provides as follows:

• All materials located in the advocate's files are covered by attorney-client privilege.
• All messages, communications, notes and documents concerning the case that were received from the client or other people, regardless of where they are located, are also covered by attorney-client privilege.
• An advocate is required to oblige their coworkers, staff and all the people employed by them to observe the duty of professional privilege in the course of their professional activities.
• Any transfer of information covered by the duty of professional privilege by electronic and other similar means of communication must be done with special care and subject to prior notice to the client of the risk connected with the preservation of the confidentiality of information transferred by such means of communication
• An advocate is not allowed to submit as evidence any testimony taken from a witness who is an advocate or attorney-at-law for the purpose of disclosing information obtained by that witness in connection with the practice of a legal profession.

Similar rules are set out in the Attorney-at-law's Code of Ethics.