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 and received from the client or other people, regardless of where they are located, are also covered by attorney-client privilege.
- Advocates are required to oblige their co-workers and staff and all the people employed by them in the course of performing their profession to observe the duty of professional privilege.
Similar rules are set out in the Legal Adviser's Code of Ethics. However, there are no legal rules or requirements which deal with copies held by the client.
Advocates are not allowed to act as in-house lawyers (this is virtually the only remnant of the division between advocates and legal advisers). Legal advisers are allowed to provide legal advice as in-house lawyers under an employment agreement. Under Polish law, they are in principle treated in the same way as external lawyers for determining privilege.
Under Polish law, in-house lawyers are in principle treated in the same way as external lawyers for determining privilege. Thus, internal communications between in-house lawyers regarding client matters are also privileged.
Foreign lawyers, once enrolled on one of the lists of foreign lawyers as required by the Act of 5 July 2002 on providing legal services by foreign lawyers in the Republic of Poland, are subject to the statutory obligation of confidentiality.
There are specific provisions that regulate this matter. For example, under the Law of 5 July 1996 on the provision of tax advice, tax consultants are obliged not to disclose any information or facts gathered in the course of providing professional legal advice. This obligation of confidentiality cannot be limited in time and, as a rule, tax consultants cannot be exempted from the obligation of confidentiality as to facts that they learned in the course of providing professional legal advice or in the course of leading a case.