Polish legislators identified 100 gold-plating examples in national law. Gold-plating adds unrequired restrictions complicating legal order. Whistleblower law limits reportable violations to closed list weakening protection versus EU directive. DAC6 tax reporting expanded to domestic schemes with extra hallmarks and follow-up duties risking sanctions. Deposit system covers glass bottles beyond EU plastic-only scope reducing efficiency. Criminal code allows forfeiture of non-owned businesses for crime benefits absent from EU directives. Prospectus threshold set at 5 million euro below EU 8 million expanding duties. Quarterly financial reporting mandated beyond EU annual and semi-annual minimum. Closed funds require 40k euro minimum certificate value unrequired by EU harming small investors. Overregulation cuts competitiveness versus minimalistic EU peers like Netherlands Denmark Ireland. Gold-plating demands rigorous justification often lacking in Poland.