Are you allowed to overtake the emergency vehicle beyond this sign?

In the video you are driving along a two-way road behind a police car, passing sign D-43 "end of built-up area" on the right; a silver car is coming from the opposite direction. The question assumes that the police car is using its lights and siren - only then is it an emergency vehicle (with flashing blue lights and a siren). The ban on overtaking such a vehicle applies only in a built-up area, so beyond this sign you have the right to overtake it, if the manoeuvre is safe. The answer is: yes.

The Road Traffic Act defines an emergency vehicle as a vehicle that uses flashing blue lights and sound signals of changing tone at the same time, and prohibits overtaking such a vehicle in a built-up area, and the Regulation on road signs and signals states that sign D-43 means leaving a built-up area. Outside this area you overtake the police car under the general rules: you make sure that you have visibility and space, that nobody is overtaking you and that the line on the roadway is broken, and you keep a safe distance. However, common sense says it is better to stay behind a police car using its siren - it may suddenly slow down or turn towards an incident.

Legal basis: Art. 24 para. 11 and Art. 2 point 38 of the Road Traffic Act (Prawo o ruchu drogowym); § 58 para. 3 of the Regulation on road signs and signals