Polish Tax Authority Warns on Internal Bank Transfers Over AML Threshold

Transferring funds between a person's own bank accounts does not create a taxable event in Poland, as ownership does not change. However, banks must report any transaction that exceeds €15,000 (around 65,000 zł) to the Financial Intelligence Unit under anti‑money‑laundering (AML) rules.

The National Revenue Administration can also request account information without initiating criminal proceedings, especially when large or irregular transfers appear during mortgage applications. Since 2022, AI‑driven analytics have been used to flag suspicious patterns, and banks often require statements from all accounts used to fund a home‑purchase down payment.

Individuals should retain documentation of the original source of funds to avoid delays or inquiries from banks and tax officials.