Published: 14.05.2026
After returning to Poland, residents may keep accounts in EU, EEA and OECD countries without restrictions. Accounts in other countries generally may not be kept for more than two months after the end of the foreign stay without an individual foreign-exchange permit from the NBP; quarterly reporting may apply when foreign assets and liabilities exceed PLN 7 million.
According to government sources, the key factor for a person becoming a Polish resident after living abroad is the country where the account is held. Accounts in the EU, EEA and OECD can generally be maintained, while an account in another country may require an NBP permit after two months unless an applicable exception applies. Quarterly reporting to the NBP can also arise when total foreign assets and liabilities exceed PLN 7 million, with reports due within 26 days after the end of the quarter. This matters most to people relocating with savings, investments or ongoing foreign banking obligations.