I am moving out of Poland permanently or for an extended period.
6 tasks in suggested order
1. If you are leaving Poland permanently or for more than 6 months, report your departure.
No later than the day you leave. A permanent departure automatically deregisters you from permanent and temporary residence; if you leave temporarily for more than 6 months, you must also report your later return.
At the municipal office or online, subject to the conditions of the gov.pl service.
An identity document and details of the planned departure.
Do not deregister your permanent residence if your situation requires only a correspondence address or the reporting of a temporary absence.
Official source: gov.pl
2. Check in which country you will be covered by health insurance after leaving and whether you need to report a change in your insurance basis in Poland.
Before starting work or insurance abroad, or immediately after your situation changes.
Employer/ZUS (Social Insurance Institution)/NFZ and the insurance institution in the destination country.
Employment, residence, and insurance documents, as well as the end date of your Polish insurance coverage.
A foreign address does not in itself determine insurance jurisdiction; employment, benefits, and family situation are what matter.
3. If you run a business, receive a benefit, or are registered as unemployed, check whether you need to report your departure to ZUS, the employment office, or another payer.
Before leaving or immediately after the change, according to the rules for the specific benefit or status.
ZUS, the district labour office, or another payer.
Departure dates, foreign address, and documents regarding employment, business activity, or benefits.
Departure may terminate or alter your entitlement to a benefit; not all benefits can be transferred abroad.
4. Check whether leaving changes your tax residence and your obligations for the year of departure.
After changing where you live and before the deadline for the relevant tax return or notification.
Tax office/e-Tax Office; ...a tax advisor in complex situations. (official Polish name: e-Urząd Skarbowy)
Dates of stay, income from both countries, a certificate of tax residence, and information regarding personal and economic ties.
Merely deregistering one's place of residence does not automatically determine tax residency.
Official source: Ministerstwo Finansów / Krajowa Administracja Skarbowa
5. If you are taking your car with you, check the registration, insurance, and any export requirements in Poland and in the destination country.
Before you begin using the vehicle permanently abroad.
The Polish registration authority, the insurer, and the relevant authority in the destination country.
Vehicle documents, proof of ownership, technical inspection records, and insurance documents.
The owner's departure does not automatically result in the vehicle's deregistration.
6. Settle the property and meter readings, end or transfer private services, and update your correspondence address where necessary.
With the notice required by your contracts and before handing over the property.
The owner/property manager, utility providers, and the postal service operator.
Contracts, termination notices, handover protocol, meter readings, foreign address.
Simply vacating the premises does not terminate the lease agreement or the obligation to make payments.
