Can you use emergency lights while towing a vehicle?

Why?

Hazard warning lights must not be used to indicate towing because they make turn signals harder to distinguish. The photo shows the black car being towed on a rope, with a warning triangle displayed at its rear left. In poor visibility, the towed car must also have its position lights switched on.

art. 31 ust. 1 pkt 5 Prawa o ruchu drogowym