Poland clarifies account blocks, joint‑account inheritance and cash‑deposit rules

Polish banks explain that a temporary block on a bank account can be applied when the institution suspects unauthorized transactions or must comply with anti‑money‑laundering (AML) regulations. Such a block limits withdrawals and transfers but does not constitute a court‑ordered garnishment, which is part of an enforcement proceeding and transfers the seized funds to a bailiff.

When a larger cash deposit is made, banks are required to report transactions exceeding the equivalent of €15,000 (about 65,000 zł) to the Generalny Inspektor Informacji Finansowej (GIIF). The report does not automatically trigger a tax audit; further action depends on risk analysis and the source of funds.

If one spouse dies, a joint bank account does not close. The surviving spouse retains ownership of their share, while the deceased’s share becomes part of the estate and is subject to inheritance rules, which vary according to the marital property regime.