Moving to Germany from Poland

Tax Obligations and the German-Polish Treaty

As an EU citizen moving to Germany, your tax residency shifts once Germany becomes your habitual place of residence. Germany taxes residents on worldwide income through the Einkommensteuererklarung (annual income tax return) ^[1]. The progressive rate structure spans multiple brackets for high earners, plus the solidarity surcharge on the tax amount for incomes above the exemption threshold.

German-Polish Double Taxation Agreement.

The treaty, based on the OECD Model Convention, assigns taxing rights to prevent double taxation on employment income, pensions, dividends, and interest ^[2]. Employment income is generally taxed only in the country where the work is performed. If you still hold Polish rental property or receive Polish-source income, the treaty determines which country has primary taxing rights and provides credits or exemptions in the other.

Church tax (Kirchensteuer).

When you register your address in Germany, you declare your religious affiliation. If you register as Catholic or Protestant, you will pay a percentage of your income tax as church tax (the rate varies by state), deducted automatically from your salary. Register as "konfessionslos" (no religious affiliation) to avoid this. To stop paying after registering, you must formally leave the church at the local Amtsgericht, which involves an administrative fee.

Polish tax exit.

Once you establish German tax residency, you generally cease being a Polish tax resident. File a final Polish tax return (PIT) for the year of departure. If you retain assets in Poland, such as rental property, Poland may still tax the Polish-source income. Review your situation against the treaty provisions to confirm which income Poland can tax ^[2].

Social security coordination.

EU Regulation 883/2004 coordinates social security between member states ^[3]. You pay into Germany's system (Rentenversicherung, unemployment, health, and long-term care insurance) through payroll deductions. Polish social security contributions (ZUS) stop once you begin German employment ^[3]. Your Polish contribution history is aggregated with German contributions when calculating future pension entitlements under the EU coordination rules.

Self-employment.

If you are self-employed (freiberuflich or Gewerbetreibender), you register with the local Finanzamt and pay income tax quarterly through advance payments (Vorauszahlungen). Self-employed individuals must also choose between public and private health insurance and are not automatically enrolled in the state pension system ^[4].

Registration and Residence Rights

As a Polish citizen and EU national, you have the right to live and work in Germany under EU freedom of movement (Freizugigkeit) without a work permit or residence visa ^[1]. No visa application, no labor market test, no employer sponsorship. You can enter Germany with your Polish passport or national ID card and begin working immediately.

Anmeldung (address registration).

Within 14 days of moving into your apartment, you must register your address at the local Burgeramt (citizens' office) ^[2]. Bring your passport or Polish ID card, your rental contract, and the Wohnungsgeberbestatigung (landlord confirmation form). You receive a Meldebescheinigung (registration certificate), which is the foundation for everything else in Germany: bank accounts, health insurance, tax ID, phone contracts.

Tax identification number (Steuerliche Identifikationsnummer).

After your Anmeldung, the Bundeszentralamt fur Steuern (BZSt) automatically mails your 11-digit tax ID to your registered address ^[3]. This can take several weeks. Your employer needs this number to process payroll correctly. Without it, your employer applies the highest tax class (Steuerklasse 6) until it arrives, so register promptly.

Freizugigkeitsbescheinigung.

Germany previously issued a Certificate of Free Movement to EU citizens, but this requirement was abolished. EU citizens no longer need to obtain a residence document from the Auslanderbehorde. Your Anmeldung confirmation is sufficient proof of legal residence ^[2].

Permanent residence (Daueraufenthalt-EU).

After 5 years of continuous legal residence in Germany, you can apply for a permanent residence certificate ^[1]. This is optional for EU citizens (you already have the right to stay indefinitely), but it provides additional security and is useful documentation for mortgage applications and other administrative purposes ^[1].

Family members.

Your EU family members (spouse, children, parents) have the same freedom of movement rights. Non-EU family members can join you in Germany with a family reunification visa, with simplified requirements compared to third-country nationals without an EU citizen sponsor ^[2].

Health Insurance Transition

Health insurance is mandatory in Germany. Every resident must be covered, and you must have proof of insurance before your employer can process your first paycheck.

Public health insurance (GKV).

Employees earning below the Versicherungspflichtgrenze (insurance threshold, approximately EUR 69,300/year in 2026) must enroll in public insurance. Premiums are approximately 14.6% of gross salary, split equally between you and your employer, plus a Zusatzbeitrag (supplementary contribution) of 1-2% depending on the insurer. Major public insurers include TK (Techniker Krankenkasse), AOK, Barmer, and DAK. TK is the most popular and offers English-language support.

European Health Insurance Card (EHIC) bridge.

Your Polish EHIC (Europejska Karta Ubezpieczenia Zdrowotnego) covers emergency medical treatment during temporary stays in Germany. It is not a substitute for German health insurance once you establish residence and employment. Use it only as a bridge for the first days before your German insurer activates your coverage.

Coverage comparison with NFZ.

Germany's public system covers doctor visits, hospital stays, prescription drugs (with EUR 5-10 copays), mental health treatment, dental (basic), maternity, and rehabilitation. Family members (non-working spouse and children under 25) are covered free through Familienversicherung. This is similar in scope to Poland's NFZ, but with shorter wait times for most specialties and broader access to specialists without referral chains in many cases.

Private health insurance (PKV).

Available to employees earning above the threshold, self-employed individuals, and civil servants. Premiums are based on age, health status, and coverage level, not income. Private insurance offers shorter wait times and broader coverage, but premiums increase with age, and family members need separate policies. For most Polish employees moving to Germany, public insurance is the practical choice.

Transferring medical records.

Bring your medical history documentation. Germany does not have a centralized electronic health record system. Your new Hausarzt (general practitioner) will start a fresh file. Bring records of vaccinations, chronic conditions, ongoing prescriptions, and any recent test results. Prescription drug names often differ between Poland and Germany, so list medications by their generic (INN) names.

Banking and Financial Setup

Opening a German bank account.

You need a German bank account for salary deposits, rent payments (Uberweisung), health insurance premiums, and virtually all recurring payments. Germany runs heavily on SEPA direct debit (Lastschrift) and bank transfers.

Major banks include Deutsche Bank, Commerzbank, and Sparkasse. Online banks like N26, ING Germany, and DKB offer English-language interfaces and faster onboarding. N26 can be opened with just your passport or Polish ID card and a German address, making it a practical first account.

To open an account at a traditional bank, you need your passport or Polish ID, Anmeldung confirmation, and in some cases your employment contract or proof of income.

Schufa credit score.

Schufa is Germany's credit bureau, comparable to BIK in Poland. Your Polish credit history does not transfer. You start with no Schufa record, which is treated as neutral to slightly positive. Build your Schufa profile by opening a bank account, registering a mobile phone contract, and paying all bills on time. Landlords routinely request a Schufa-Auskunft (credit report) from prospective tenants, and you can request a free annual self-disclosure (Datenkopie) from Schufa.

Cash culture.

Germany is more cash-dependent than Poland. Many restaurants, bakeries, and smaller shops are cash-only or strongly prefer cash. Always carry cash. Card acceptance has increased since the pandemic, but is still unreliable in non-chain establishments. When cards are accepted, it is usually Girocard (linked to your German bank account) rather than Visa or Mastercard.

Transferring savings.

For moving savings from a Polish bank to your new German account, SEPA transfers within the EU are typically free or very low cost. There should be no currency conversion fees since both Poland (if converting from PLN) and Germany use different currencies, but SEPA euro transfers between EU banks are treated like domestic transfers. For PLN-to-EUR conversion, Wise and Revolut offer better exchange rates than traditional bank wire transfers.

Keeping Polish accounts.

There is no obligation to close your Polish bank accounts. Many Polish expats maintain a Polish account for any remaining obligations, property-related payments, or trips home. German tax authorities do not require you to report EU bank accounts the way the US requires FBAR filing.

Moving Logistics

Shipping household goods.

Poland to Germany is a short-distance international move by European standards. Road freight from most Polish cities to major German cities takes 1-2 days. A dedicated van or small truck for a full apartment typically costs less than many expect for an intra-EU move. Companies like Eurosender, Clicktrans, and local Polish/German moving companies handle cross-border moves regularly. Get at least three written quotes.

Customs and duties.

As an EU citizen moving between EU member states, your personal belongings and household goods are not subject to customs duties or import VAT. There is no customs declaration required for personal effects. This is a significant advantage over non-EU movers.

Apartment hunting.

Finding an apartment in major German cities (Berlin, Munich, Frankfurt, Hamburg) is genuinely difficult. Vacancy rates are below 2% in popular urban areas. Landlords require extensive documentation: Schufa-Auskunft, proof of income (last three pay slips or employment contract), previous landlord reference (Mietschuldenfreiheitsbescheinigung), a copy of your ID, and often a personal cover letter. For your first apartment, consider a furnished temporary rental (1-3 months) through Wunderflats or HousingAnywhere while you search for a permanent place. Polish community networks (e.g., "Polacy w Berlinie" Facebook groups) often have direct rental listings.

Driving.

Your Polish driver's license is valid indefinitely in Germany as an EU-issued license. No conversion, no test, no additional paperwork. Simply drive with your Polish license. If you want to exchange it for a German one (Umschreibung), the process is administrative only, with no driving test required for EU licenses.

Vehicle import.

If you bring your Polish-registered car, you must re-register it with German plates (Zulassungsstelle) within one year of establishing residency. You need the vehicle's Polish registration certificate, proof of insurance with a German insurer, a valid TUV inspection (Hauptuntersuchung), and your Anmeldung. The car must meet German emissions standards. Import VAT does not apply for personal vehicles moved within the EU.

Pets.

Dogs and cats need an EU Pet Passport, an ISO-compliant microchip, and a valid rabies vaccination. As an intra-EU move, there is no quarantine and no additional veterinary certificates beyond the EU Pet Passport. Germany is dog-friendly, but requires dog registration and payment of the annual Hundesteuer (dog tax), which varies by municipality.

Cultural Adjustment

Language.

German is essential for daily life outside of international workplaces. Government offices (Burgeramt, Finanzamt, Auslanderbehorde) operate in German. Many Poles learn German quickly given the geographic and linguistic proximity, and A2-B1 German is achievable within a few months of immersive study. Integrationskurse (integration courses) are available and subsidized, though they are targeted more at non-EU nationals. Private language schools and online tutoring are widely available.

Directness.

Germans communicate more directly than many Poles expect. Feedback at work is specific and unvarnished. Customer service interactions prioritize efficiency over politeness rituals, which can read as cold to newcomers. Most Polish arrivals adjust within a few months.

Sundays.

Nearly everything is closed on Sundays. Supermarkets, shops, hardware stores, most restaurants outside tourist areas. This is legally enforced (Ladenschlussgesetz). Gas stations, train station shops, and some bakeries are exceptions. Plan your grocery shopping for Saturday. This is a sharper contrast for Poles coming from cities where Sunday trading restrictions have been loosened in recent years.

Recycling and waste sorting (Mulltrennung).

Germany has one of the most rigorous waste sorting systems in Europe. Your apartment building will have separate bins for paper, organic waste, packaging (Gelber Sack or Gelbe Tonne), glass (sorted by color), and residual waste. Bottles and cans with a Pfand (deposit) symbol must be returned to supermarket machines. Getting this wrong will draw complaints from neighbors and potentially from your landlord.

Noise rules (Ruhezeiten).

Quiet hours are typically 10pm to 6am on weekdays, all day Sundays and public holidays, and often 1pm to 3pm on weekdays (midday rest). No loud music, no drilling, no vacuuming during these periods. Enforcement happens through neighbor complaints and landlord warnings. German noise norms are stricter than what most Polish residents are accustomed to.

Work-life balance.

The German working week is typically 35-40 hours depending on the sector and collective bargaining agreement. Employees get a minimum of 20 vacation days (most contracts offer 25-30), and people actually use them. Sick days are separate and not deducted from vacation. If you call in sick, your employer pays your full salary for up to 6 weeks, after which your health insurer takes over (Krankengeld).

Polish community.

Germany has one of the largest Polish diaspora communities in Europe, with estimates of over 2 million people of Polish origin. Cities like Berlin, Hamburg, Munich, and the Ruhr area have established Polish communities with churches, cultural centers, grocery stores stocking Polish products, and social networks. This can ease the transition significantly.

Compare Germany

Visa guides for Germany