Transfer to Poland from the USA: how to send money safely and avoid losing on exchange rates

Money has been flowing to Poland from the USA for generations. For mom's medicine, for rent, for a wedding, for roof repairs, for medical treatment. Usually in small amounts and often in a hurry, between one shift and another.

That’s why it’s easy to lose twice here. The first time on a cost that no one shows directly – because the fee can be low, and the difference lies in the exchange rate. The second time on a scam, because cash transfers are the perfect tool for a scammer: quick, anonymous on the receiving side, and practically irreversible after withdrawal.

The good news is that US law gives the person sending money abroad specific, measurable rights: you must know the exchange rate and the amount to be received in advance, you have a window to cancel the order, and you have a complaint procedure with deadlines. You just need to know that these rights exist and how to use them.

Below: how each transfer channel works, where the costs are hidden, how to compare offers so that the comparison makes sense, and what to do when a transfer does not arrive or when a request for money comes from a scammer.

What determines the cost of the transfer

The fee is the most visible and usually the smallest part of the cost. The real cost is the sum of four things:

• the fee charged by the sender,
• the difference between the company's rate and the market rate,
• fees from intermediary banks if the transfer goes through the banking network,
• fees and currency conversion on the recipient's side in Poland.

One sentence replaces the rest: what matters is the amount in zlotys that the recipient will actually see in their account or at the counter. Not the fee, not the advertising slogan, not the rate in fine print. This is backed by regulations: US law requires the provider to disclose the item "Total to Recipient" before payment, which is the amount for the recipient (12 CFR § 1005.31(b)(1)(vii)).

Disclaimer about numbers. You won't find fees, rates, or specific company fee tables here – they change from day to day. Instead, we show how to check the current cost yourself.

Channels for sending money to Poland

SWIFT transfer from a US bank. The order goes through the interbank messaging network, usually through one or several intermediary banks, to the recipient's bank in Poland. Convenient if you already have an account. Expensive for small amounts and as the only option allows fees to be deducted along the way, already after the money leaves your account.

Money transfer company, cash for pickup. You pay at a point or with a card in the app, the recipient goes to a partner location with a document and transaction number, and receives cash in hand. The fastest way and often the only reasonable option when the recipient does not have an account. At the same time, this channel is the most prone to abuse: once the cash is withdrawn, the money is practically unrecoverable, and the transaction number acts like a key to a safe.

Money transfer company, payout to an account. The same mechanism, but the funds land in an account in Poland. Slower, usually cheaper, and leaves a trace: sender's name, date, amount, account number. This trace is important when settling a donation with the tax office.

Fintechs and payment apps. Companies operating exclusively online, usually with clearly shown fees and their own exchange rate tables. They require identity verification, which can be a barrier for some seniors. The safety principle is always the same: download the app from the official store, and access the site from your own bookmark. Never from a link in an SMS or from an ad.

Multi-currency accounts. An account where you hold several currencies and decide when to convert. Currency conversion also has its price, but it is shown separately. Check who formally provides the service and under whose supervision it operates.

Prepaid cards. Multiply cost points: top-up, ATM, currency conversion, sometimes a monthly fee. They also fall under EU regulations on cash controls at the border.

Postal money order. Significant for one reason: the Polish inheritance and donation tax law lists postal money orders alongside bank accounts as an acceptable way to document a monetary donation (art. 4a ust. 1 pkt 2), so it does not spoil the exemption for immediate family. Check the availability of money orders between the USA and Poland with the postal operator – the offer has changed in recent years.

Carrying cash. Slow, risky, and subject to reporting obligations on both sides. This is not a way to provide regular support to family.

Channel table

Channel	Duration	Where the costs are	Protection and cancellation	When it makes sense
SWIFT transfer from a US bank	Several business days; see "Date Available"	Bank fee, spread, intermediary fees, recipient bank fee	Foreign remittance regulations if the sender is a consumer and the provider does not fall under an exception	Large amounts when you accept the cost and time
Money transfer company, cash for pickup	Minutes or hours	Fee plus spread	Cancellation only before withdrawal and within a short window	Recipient without an account, urgent need
Money transfer company, to account	Usually 1–3 business days	Fee, spread, sometimes recipient bank fee	Cancellation before account crediting; leaves a trace	Regular support, donations to document
Fintech, app	From minutes to several days	Fee separately, spread in the rate	The same rights if the provider is subject to regulations	Frequent small amounts, phone support
Multi-currency account	Depends on the withdrawal method	Currency conversion priced separately	Depends on the provider; check who provides the service	Control over the timing of conversion
Prepaid card	Top-up usually quick	Top-up, ATM, currency conversion, monthly fee	Limited; lost card means lost money	Rarely, in emergencies
Postal money order	Slowest of those listed	Operator fee, currency conversion	According to the operator's regulations	Recipient without an account and without nearby facilities
Transporting cash personally	As long as the journey takes	Rate at the exchange office plus risk of loss	None; stolen cash is lost	Practically never as family support

Where money really disappears

Exchange rate spread, the biggest hidden cost

The rate at which the company converts your dollars to zlotys is almost never the market rate. The difference between the two is the spread, and this is where the main part of the intermediary's profit usually lies. The spread is sneaky because it does not look like a fee – it looks like a rate.

Only Poland: a free reference point is the average exchange rate table of the National Bank of Poland, published daily and also available through an open API. This is the reference rate for conversions for regulatory purposes – the Polish Payment Services Act refers to the "average rate announced by the NBP" when determining the equivalent amount in euros (art. 46 ust. 2). No regulation requires banks or exchange offices to convert at this rate. It is a comparative measure, not a price.

Fees from intermediary banks in SWIFT: OUR, SHA, BEN

The international transfer order includes a designation of who covers the costs along the way:

• OUR – all costs are covered by the sender, the recipient is to receive the full amount. The most expensive upfront, the most predictable for the recipient.
• SHA – costs are shared; intermediary banks usually deduct their fees from the transferred amount.
• BEN – all costs are covered by the recipient. The amount diminishes the most.

The result: with SHA and BEN, the recipient may receive less than you saw on the confirmation, and no one will warn you about the exact amount, because the sender's bank does not know how much the intermediary will deduct.

Only Poland: within the European Union, the principle is that each party pays its own provider (art. 37a ust. 1 of the Payment Services Act), and art. 52 ust. 1 prohibits reducing the transaction amount by fees. For transfers from the USA, these two regulations do not apply – the law explicitly excludes them for transactions where only one of the providers is located in Poland or another member state (art. 5 ust. 3a). Hence the "disappearing" amount along the way.

Fees and currency conversion on the recipient's side

Polish banks can charge a fee just for receiving a foreign transfer, separately for currency conversion, and separately for clarifying missing data. Only the fee and commission table of the specific bank is authoritative – ask the recipient to check it once.

If you send dollars to a zloty account, the Polish bank will convert them at its rate, usually less favorable than the rate of a company specialized in transfers. Often it is cheaper to convert on the sender's side, but not always – compare both options for a specific amount.

DCC, or conversion through a terminal or ATM

When using a card issued in the USA in Poland, the terminal or ATM may offer to settle "in dollars." This Dynamic Currency Conversion almost always turns out worse, because the rate is set by the terminal operator, not your bank. The rule: always choose the amount in zlotys. The dollar option is sometimes suggested as the default.

EU regulations require that the party offering conversion at an ATM or terminal provides the total fee as a percentage margin over the reference rate of the European Central Bank before the transaction, shows the amount in both currencies, and informs about the possibility of payment in the recipient's currency – regulation (EU) 2021/1230, art. 4 sec. 1, 3, and 4.

How to fairly compare two offers

Do it once, on one specific amount, and note the result.

1. In each company considered, bring the order to the summary screen, but do not pay. Regulations require that information appears "when the sender requests the remittance transfer, but prior to payment" (§ 1005.31(e)(1)) – you have the right to this before you take out your wallet.
2. Note one number: the amount in zlotys that the recipient will receive. Check if there is a disclaimer about possible additional fees on the recipient's side.
3. Ask the recipient if their bank charges a fee for receiving a foreign transfer. Subtract it.
4. Look next to the average NBP rate for that day – not to demand it, but to see the scale of the difference.
5. Compare the execution time. A cheaper offer slower by three days may be better, but not when the money is for tomorrow's doctor's visit.

Repeat the comparison once every six months. Fee tables and exchange margins change quietly.

Your rights as a sender in the USA

Only USA: remittances sent by consumers abroad are subject to separate federal regulations – 12 CFR part 1005, subpart B, which is the foreign remittance rule under Regulation E. What this means in practice:

Pre-payment information and confirmation

Before you pay, the provider must show a complete set of data: the amount of the remittance, fees and taxes, total, exchange rate, any other fees, and the amount the recipient will receive (§ 1005.31(b)(1)). The rate is provided with accuracy from two to four decimal places.

The confirmation after payment contains all of this plus: the date the funds are made available in the recipient's country, recipient's details, information about the right to cancel and complain, provider's details, as well as the name, phone number, and website of the state licensing authority for the provider and the name, toll-free number, and website of the Consumer Financial Protection Bureau (§ 1005.31(b)(2)). This is the most important document of the transaction – keep it, as it contains the date from which deadlines are counted.

Right to cancel

You have the right to cancel the remittance if your request – oral or written – reaches the provider no later than 30 minutes after payment, provided that the money has not yet been received or credited to the recipient's account (§ 1005.34(a)). A full refund must occur within three business days, at no additional cost (§ 1005.34(b)). A longer window applies to remittances scheduled in advance: a remittance ordered at least three business days before the execution date can be canceled, requesting it at least three business days before that date (§ 1005.36(c)).

These 30 minutes are the only window in which a hasty decision can be reversed. If you feel uneasy after sending – call immediately, not in the morning.

Complaint about an error

An error includes, among other things: paying out the wrong amount, accounting error, not making the declared amount available to the recipient, and not making the funds available on time (§ 1005.33(a)(1)). The report must reach the provider no later than 180 days after the stated date of availability (§ 1005.33(b)(1)(i)). The provider has 90 days to investigate the matter and three business days to communicate the result (§ 1005.33(c)(1)). In the case of a confirmed error, a refund or making the correct amount available to the recipient without additional costs is due.

However, a delay is not considered an error by the provider if it resulted from extraordinary circumstances beyond its control, from actions required by anti-fraud procedures or anti-money laundering regulations, from fraudulent intent of the sender, or from the sender providing an incorrect account number or recipient institution identifier (§ 1005.33(a)(1)(iv)). The last point is the most common cause of problems and the only one for which you are responsible.

Language of documents

Information must be provided in English and – conditionally – in a foreign language that the provider uses in advertising, solicitation, or marketing remittance services at that location (§ 1005.31(g)). If the location advertises in Polish, you have the right to Polish documents. If not, the right to a Polish version does not arise. English is always required.

Who these regulations do not cover

• Small providers. An entity that has executed 500 or fewer remittances in the previous and current calendar year benefits from a safe harbor (§ 1005.30(f)(2)). A neighborhood service point that "also sends to Poland" may fall under this exception.
• Small amounts. Remittances valued at $15 or less are excluded from the definition of a remittance (§ 1005.30(e)(2)(i)).
• Only consumers. The sender is a consumer sending money "primarily for personal, family, or household purposes" (§ 1005.30(g)). A business transfer does not have this protection.

Additionally, there is the possibility of providing estimates instead of exact amounts (§ 1005.32(b)). The word "estimated" on the screen means that the final amount may differ.

What protects the recipient in Poland

Only Poland: the Payment Services Act of August 19, 2011, grants the account holder a number of rights. In the case of a transfer from the USA, some of these rights apply, and some are excluded.

What applies

Unauthorized transaction. If money has disappeared from an account in Poland without the account holder's consent, the provider must refund the amount "immediately, but no later than the end of the business day following the day of detection" or after the day of receiving the report (art. 46 ust. 1). Exception: when there are justified and documented grounds to suspect fraud, and they notify law enforcement in writing.

This is not a guarantee. The law also provides for payer liability – up to the equivalent of 50 euros in the case of loss or theft of a payment instrument (art. 46 ust. 2) and in full for intentional or gross negligence (art. 46 ust. 3). A transfer executed voluntarily under the influence of a scammer is usually not considered an unauthorized transaction, because it was authorized – by the deceived person. Claims expire after 13 months from the account charge (art. 44 ust. 2).

Incorrect account number. An order executed according to the provided number is considered correctly executed, "regardless of any other additional information provided by the user" (art. 143 ust. 1). In the case of an incorrect number, the provider is not liable for the consequences, but is obliged to take action to recover the amount (art. 143 ust. 2): notify the recipient within three business days, accept the return without charges for the recipient, and if after 30 days the funds do not return, upon written request provide the recipient's details (art. 143a and 143b).

What is not present in a transfer from the USA

The law excludes some regulations for transactions where only one provider is located in Poland or another member state (art. 5 ust. 3a). Excluded are, among others, art. 54 (execution deadline by the end of the next business day – no Polish statutory deadline applies to transfers from the USA), art. 52 (prohibition on reducing the transaction amount by fees – hence deductions by intermediaries), art. 37a ust. 1 (the principle that each party pays its own provider) and art. 144 ust. 1–2 and 3–5 (provider liability for non-execution or improper execution of the transaction).

Conclusion: in a transfer from the USA, the stronger shield is usually US law on the sender's side. Therefore, the complaint is primarily filed by the one who sent it.

Checking if the company is supervised

The Financial Supervision Authority maintains a public register of payment service providers available online (art. 133): domestic and small payment institutions, payment service offices, and their agents, at e-rup.knf.gov.pl. It also maintains a public warning list – a list of entities against which reports of suspected crimes have been filed or criminal proceedings are underway. Two searches, two minutes.

IBAN, BIC and Recipient Information

The Polish account number in international format starts with the letters PL, followed by 26 digits. BIC, also known as the SWIFT code, identifies the bank.

As stated in the regulation quoted above: an order executed according to the provided number is considered valid, regardless of the fact that you entered your mother's name in the "recipient" field. The system does not compare the name with the number.

• Ask the recipient for the number with a screenshot from online banking, not from memory.
• Copy and paste. Do not transcribe.
• Compare the first four and last four characters out loud, over the phone.
• Never accept a change of account number received by email, SMS, or messenger, even if the message appears to be sent by someone you know. This is the most common way to intercept transfers. Confirm verbally, using the number you already have saved.
• Save the verified information as a template and use it for future transfers.

Why Scammers Love Money Transfers

The Federal Trade Commission states it plainly: "Wiring money with services like MoneyGram, Ria, and Western Union is like sending cash – once you send it, you usually can't get it back." Cash transfers offer three advantages for scammers: they are fast, distributed across thousands of locations, and practically irreversible, as there is no account to block after withdrawal.

Hence the FTC rule: "Never pay someone who insists that you can only pay with cryptocurrency, a wire transfer service like Western Union or MoneyGram, a payment app, or a gift card." The emphasis on a specific, irreversible form of payment is a red flag for fraud – regardless of how credible the story seems.

Typical scenarios where a request for a transfer arises:

• Grandparent Scam – a call from a "grandchild in an accident" or a "lawyer," increasingly often with a cloned voice. Description of the technique: Voice Cloning and Grandparent Scam.
• Romance Scam – a relationship built over months, followed by a crisis requiring money. There is never a face-to-face meeting.
• Transfer "to yourself" – a supposed account security test, after which the scammer asks for the transaction number.
• Fake Employer – remote work in "payment processing," i.e., recruitment for a mule. More: Fake Job Offers.
• Fake money transfer websites and apps and phishing "confirm transfer" with a link to a form that steals login data.
• Request for a pickup code – the transaction number acts like a password for the money.
• Fake fundraiser for a sick child or disaster victims, with payment only via transfer.

Examples of Scammer Messages

The following texts are fictional and do not contain any real person's data. Each combines the same three elements: urgency, secrecy, and a specific, irreversible form of payment.

Example of a Scammer Message 1 "Grandma, it's me. I had an accident, I have a broken jaw, that's why I speak strangely. I need bail. Don't tell my parents. A lawyer will call soon and tell you where to send it. It has to be a transfer, a regular payment won't make it in time."

Example of a Scammer Message 2 "Department of Security. We detected an unauthorized attempt to withdraw from your account. Please send a test transfer in your own name, the money will return in 24 hours. Please provide the transaction number to the consultant."

Example of a Scammer Message 3 "Dear, the company has blocked my payment until the end of the contract. I need it for customs fees for equipment. Send it via transfer in the name of my colleague, my account is frozen. I will pay you back with interest."

Example of a Scammer Message 4 "You have been selected for the Remote Payment Processing program. You will receive payments from our clients to your account, deduct 8% commission, and forward the rest. Only an account and ID are required."

Example of a Scammer Message 5 "NOTICE: Your transfer number 8842-XX has been suspended due to incomplete recipient information. Confirm your identity within 12 hours: [link]. After that time, the transfer will be canceled, and the fee is non-refundable."

Example of a Scammer Message 6 "Dad, I changed banks, the old account doesn't work. I'm giving you the new number. Don't call now, I'm in a meeting, text me when you send it. Number: [different than usual]."

Example of a Scammer Message 7 "Fundraiser for Zosia's treatment – only 3 days left! We don't have time for foundation formalities, we are collecting directly. The fastest way is via transfer in Zosia's mother's name. Please share."

Example of a Scammer Message 8 "I'm calling from the money transfer company. Your transfer today has been marked as suspicious. To unblock it, I need the reference number and the last four digits of your card. Standard verification."

Example of a Scammer Message 9 "Your mother is in our department. We need an immediate advance for a non-reimbursable medication. We cannot wait for a transfer from the USA. Please send it via transfer in the name of the department coordinator."

Example of a Scammer Message 10 "We inform you of a tax arrears from a received donation. The amount must be settled today by 4:00 PM, otherwise the matter will go to enforcement. Payment only through the specified channel. Do not contact the office, simplified procedure."

The common denominator: someone wants you to act quickly, not check, and not tell anyone. A legitimate institution never imposes all three conditions at once.

Warning Signs and What to Do About Them

Warning Sign	Why It's Suspicious	How to Verify	What to Do
Cash transfer instead of an account	Cash withdrawal is irreversible	Ask why not to an account. A legitimate institution has an account	Do not send. Suggest an account and observe the reaction
Emphasis on time: "today", "within an hour"	Pressure is meant to shut down verification	Postpone the decision for 24 hours	Hang up. Call back using a number you find yourself
Request for secrecy from family	Isolation of the victim is a constant element	Tell someone you trust. This is a test	Call someone from the family before doing anything
Change of account number by email or SMS	Classic payment interception	Call the number saved previously	Hold the transfer until confirmed verbally
Request for transaction number or pickup code	Acts like a password for the money	No one has a legitimate reason to ask for it	Do not provide it. If you have, call the money transfer company
Transfer "in your own name for testing"	No such banking procedure exists	Call the bank using the number on the back of the card	End the conversation. This is a scam
Request to forward a transfer for a commission	Recruitment for a mule, poses criminal liability	Check the company in the registry, look for address and registration number	Decline and report the offer
Link to "confirm transfer"	Form that steals login data	Do not click. Enter the address manually	Delete the message, report it
App from outside the official store	May have altered destination number	Check the publisher and ratings in the store	Uninstall, change passwords, check history
Company without registration in the supervisory register	Lack of oversight means no complaint procedure	Only Poland: KNF register and warning list	Do not use such an intermediary
Great rate with "zero commission"	Cost may be hidden elsewhere	Compare the amount to be received, not the commission	Set against two other offers
Request for a gift card	No institution settles this way	This is always a scam, without exception	Do not buy. Report

The Role of a Mule and Legal Risks

A fake employer offers remote work: you will be "processing payments," receiving transfers to your account and forwarding them, keeping a commission. This is money laundering, and the person in this role is called a mule or money mule.

The FBI describes the consequences clearly: "Acting as a money mule is illegal and punishable, even if you aren't aware you're committing a crime. If you are a money mule, you could be prosecuted and incarcerated as part of a criminal money laundering conspiracy." The charges mentioned include mail fraud, wire fraud, bank fraud, money laundering, and aggravated identity theft; the FBI adds that you may also be liable for the return of money lost by victims. The targets of this recruitment include "students, those looking for work, or those on dating websites" – a fresh immigrant looking for work falls right into this group.

You can recognize such an offer by one element: money is supposed to pass through your account, and you are to keep some of it. No legitimate job looks like this.

What to Do Immediately

If you have just sent money and suspect fraud, the first minutes determine whether it is worth fighting for.

1. Call the money transfer company and demand cancellation. If less than 30 minutes have passed since payment, and the money has not been picked up, you have the right to do so (§ 1005.34(a)). Do not write an email. Call.
2. Say directly: "I want to cancel this remittance transfer". Provide the reference number. Note the time of the call and the name of the consultant.
3. Call your bank or card issuer, if you paid by card, and ask to stop the charge.
4. Do not contact the scammer again. Any contact gives them time to withdraw the money.
5. Secure evidence: screenshots, phone number, email address, account number, transaction number, transfer confirmation.
6. Report the case – list of institutions below.
7. If you provided login information, change passwords and enable two-factor authentication: 2FA and password manager.
8. Tell someone in your family. Shame is the best ally of the scammer and the main reason why a second and third payment occurs.

If the Transfer Did Not Go Through

First, check if the deadline has actually passed. The confirmation shows "Date Available" – the date the funds are available. Before that, there is no error yet. If it has passed:

1. Ask the recipient to check their account, including the history of foreign transactions. Sometimes the money is there, just under a different sender's name.
2. Report the error to the provider in the USA. You have 180 days from the stated date of availability. In writing, with a copy. The provider has 90 days to investigate the matter and three business days to communicate the result.
3. Ask for the reference number of the transaction in the interbank network. With SWIFT, it allows the recipient to inquire with their own bank whether the transfer has arrived.
4. If you provided the wrong account number, say so immediately. Only Poland: the Polish bank is obliged to take action to recover the amount (art. 143 § 2) – it notifies the recipient within three business days, and if the funds do not return after 30 days, upon written request, it provides their details (art. 143a–143b). It may charge a fee for this if it is stipulated in the agreement.
5. If the provider in the USA does not respond, file a complaint with the CFPB at consumerfinance.gov/complaint. The agency states that companies usually respond within 15 days.
6. Only Poland: in case of an issue on the part of the Polish bank, first file a complaint with them – this is a prerequisite for contacting the Financial Ombudsman. The intervention procedure is free; amicable costs 50 PLN, from which the Ombudsman may exempt (art. 38 of the Financial Ombudsman Act). The institution's participation in the amicable procedure is mandatory (art. 37), but the Ombudsman does not issue binding decisions.

None of these procedures guarantees the recovery of funds. They provide a procedure, deadlines, and a second instance – that is a lot, but it is not a guarantee.

Taxes and Formalities

Below is only what follows directly from regulations and official agency websites. This does not replace the advice of a tax advisor – for larger amounts, such advice is a cheap insurance.

Only Poland: when a family transfer is a gift

Money transferred without expecting something in return is a gift. The gift tax is paid by the recipient, i.e., the person in Poland.

Exemption for immediate family. The law exempts from tax acquisition by a spouse, descendants (children, grandchildren), ancestors (parents, grandparents), stepchildren, siblings, stepfather, and stepmother, provided that two conditions are met (art. 4a § 1):

1. Notification within 6 months from the date the tax obligation arises, on form SD-Z2.
2. Documenting the receipt of funds with proof of transfer to the recipient's payment account, to another account in the bank or credit union, or by postal transfer.

The second condition is the reason why family support is better sent to an account. Cash handed over in person does not meet the documentation requirement. The deadline runs from the moment the benefit is fulfilled (art. 6 § 1 point 4), i.e., for a transfer from the date of crediting the recipient's account. A delay does not close the matter: the law provides for the restoration of the deadline upon the taxpayer's request if they prove that the delay occurred without their fault (art. 4c § 1).

When notification is not required. When the value of the last acquisition added to the previously acquired from the same person in the current year and in the 5 years preceding that year does not exceed the amount from art. 9 § 1 point 1 (art. 4a § 4 point 1). The exemption amount for the I tax group is 36,120 PLN – as stated in art. 9 § 1 point 1, and this amount is provided by the Ministry of Finance in the "Rates and Limits" section. The limit counts from one transferor, so gifts from the father and from the mother have separate limits. The period is the year of the last acquisition plus 5 preceding years (art. 9 § 2), and not a full five years back from the date of the transfer.

Foreign element. Acquisition of items located abroad or rights exercised abroad is subject to tax if at the time of the donation agreement the recipient was a Polish citizen or had a permanent residence in Poland (art. 2). The criterion concerns the recipient, not the donor.

Only USA: obligations for the sender and recipient

The donor pays the gift tax. The IRS states plainly: "The donor is responsible for paying the gift tax." There is an annual exclusion for one recipient – the IRS provides in the table: 2024 – $18,000, 2025 – $19,000, 2026 – $19,000. Exceeding this usually means the obligation to file Form 709, which does not necessarily mean paying tax, as a high lifetime limit comes into play. For a non-U.S. citizen spouse, for 2026, the first $194,000 is not included in taxable gifts (Rev. Proc. 2025-32 § 4.42(2)).

Receiving a large gift from abroad: Form 3520. An American who receives a gift or inheritance from a non-resident individual or from a foreign estate must report it when the total amount from that source exceeds $100,000 in the tax year; above the threshold, each gift over $5,000 must be reported separately. For alleged gifts from foreign companies, the threshold is indexed: $20,116 for 2025 and $20,573 for 2026. This is a reporting obligation, not a tax – the IRS defines a foreign gift as an amount that the recipient "excludes from gross income." However, the penalty for non-filing can reach 25 percent of the value.

Donor's income tax. The IRS states in the FAQ about gifts: "Making a gift or leaving your estate to your heirs does not ordinarily affect your federal income tax. You cannot deduct the value of gifts you make." The IRS does not formulate a further statement, so we will not either.

FBAR and Form 8938 arise from having an account abroad, not from sending money. FBAR (FinCEN Form 114) is filed if the total value of foreign financial accounts exceeded $10,000 at any time during the calendar year. More: Transporting Money Between the USA and Poland Legally.

Why They Ask You for Documents

Only USA: for a transfer of $3,000 or more, a non-bank institution must collect and retain the sender's data (31 CFR § 1010.410(e)), and for a non-regular customer – verify identity and record the type and number of the document and tax identification number or passport number. Cash transactions over $10,000 are reported separately (§ 1010.311); a transfer is not considered a "cash transaction" under these regulations (§ 1010.100(bbb)(2)).

Only Poland: financial security measures apply to occasional transactions equivalent to €15,000 or more and to transfers exceeding €1,000 (art. 35 § 1 point 2 of the Anti-Money Laundering Act). The recipient's Polish bank also informs the General Inspector of Financial Information about transfers from abroad exceeding the equivalent of €15,000, within 7 days of the funds being made available (art. 72 § 1 point 2, § 2 and § 5).

This is routine, not suspicion. Legal family transfers pass these thresholds without issue. The problem arises when someone deliberately splits the amount to avoid thresholds – that is a separate crime.

Cash Across Borders

Only USA: the transport, shipment, or sending of currency or monetary instruments in an amount exceeding $10,000 is subject to reporting when leaving or entering the USA (31 CFR § 1010.340(a)). CBP adds – important for families traveling together – that "When families or groups are involved, the $10,000 threshold applies to the total amount they are carrying or sending collectively, not per individual"; however, the regulation is formulated per person, and the cited sentence is CBP's position. The consequences of failing to report are described by CBP without embellishment: confiscation and seizure of funds, and in some cases, civil or criminal penalties. Transfers are excluded (§ 1010.340(d)).

Only Poland: upon entering or leaving the European Union, Regulation (EU) 2018/1672 applies. A person transporting cash of at least €10,000 must declare it and make it available for inspection (Article 3(1)); the declaration includes the details of the person transporting, the owner, and the recipient, the economic origin, and the purpose of the funds. "Cash" includes not only banknotes but also negotiable bearer instruments (including traveler's checks), high liquidity goods, and prepaid cards not linked to a bank account (Article 2(1)(a)).

The legal basis for controls is indicated by the Border Guard on the website granica.gov.pl/przepisy.php. Two thresholds, two currencies, two independent obligations – when traveling from the USA to Poland, both apply.

Helping Parents in Poland, Payment Layer

The organizational picture – who does the shopping, who keeps track of medications, how to schedule a visit – is described in the guide How to Really Help Family in Poland When You Live Abroad. Here, only the payment layer.

Parent Without a Bank Account

This is the most challenging scenario, as only cash for pickup remains – the most expensive, riskiest channel that does not meet the documentation requirement for the donation.

The best investment is to assist in opening a basic payment account during the next visit to Poland. One afternoon at the branch reduces the cost of each subsequent transfer, creates the required trail for tax exemption, and eliminates the need to go for cash. If this is not possible, establish a permanent pickup location, a fixed time, and the rule that no one else picks up the transfer on their behalf. Convey the transaction number verbally, not via SMS.

Bills, Medications, Care

Instead of transferring every month, consider paying bills from the parent's account, funded once a quarter with a larger amount. Fewer transfers mean fewer fees, currency conversions, and opportunities for mistakes. Clearly establish what is being paid from where – the most common problem is not a lack of money, but a lack of knowledge about who paid for the electricity.

Payment for medications and visits rarely requires cash: it is sufficient for the parent or a trusted person to pay on-site, while you fund the account. Never pay for treatment after a phone call from a "hospital" requesting an urgent transfer – medical facilities in Poland do not settle accounts via transfers in the name of an employee. Insurance issues are described in the guide Health Insurance in Poland When You Live Abroad.

When a caregiver or neighbor does the shopping, settle through receipts and in writing. And if you entrust someone with access to the parent's account, do so through a power of attorney at the bank, not by sharing passwords and cards – the latter means waiving protection.

Security Layer

An elderly person receiving regular transfers from abroad is an attractive target. A scammer who knows this calls and says: "Your son sent money, but the transfer is blocked, you need to pay a fee". Establish a family password with the parent and one rule: for every request for money, we hang up and call back at a known number. More: Grandchild and Police Scams.

Common Mistakes

• Comparing fees instead of the amount to be received. The most expensive mistake on this list.
• Manually rewriting the account number. One digit matters, and the copy protects the bank, not you.
• Cash for pickup instead of an account for family donations. This loses the trail required for tax exemption.
• Delaying cancellation. The window is 30 minutes. After that, a complaint remains, which takes up to 90 days.
• Throwing away the confirmation. The date on it is the starting point for deadlines.
• Choosing to settle in dollars at the terminal. Almost always a worse rate.
• Clicking on links from SMS about transfers. Money transfer companies do not confirm identity via links.
• Passing the transaction number through a messenger. This number is the key to the money.
• Accepting a change of account number by email. Always confirm verbally at a known number.
• Dividing the amount to avoid reporting thresholds. This is a separate crime.
• Silence after a loss. Delay decreases chances and opens the way for a second payment.
• Assuming that Polish deadlines include transfers from the USA. Article 54 is excluded for such transactions.

Myths and Facts

Myth: the bank will always return the money if I fall victim to a scam. Fact: Polish law mandates the return of the amount of an unauthorized transaction (Article 46(1)), except in cases of reasonable suspicion of fraud reported to law enforcement. A transfer made independently under manipulation is an authorized transaction. The law also provides for the payer's full liability in cases of gross negligence (Article 46(3)).

Myth: "no fee" means "for free". Fact: the cost may be entirely hidden in the exchange rate. Compare the amount to be received.

Myth: a bank transfer is always safer than a money transfer company. Fact: what matters is who you are sending to, not the label. A transfer to a scammer's account is equally lost. The difference: an account leaves a trail and may be blockable, while withdrawn cash does not.

Myth: I have 24 hours to cancel a transfer. Fact: the basic window is 30 minutes from payment (§ 1005.34(a)). A longer window only applies to scheduled transfers in advance (§ 1005.36(c)).

Myth: every point sending money is subject to the same regulations. Fact: an entity making 500 or fewer transfers per year enjoys a safe harbor and has no such obligations (§ 1005.30(f)(2)).

Myth: a donation from parents is always tax-exempt in Poland. Fact: exemption requires reporting within 6 months and documentation via transfer or postal order (Article 4a(1)). Without this, the rules for the first tax group apply.

Myth: since it is a donation, the IRS has nothing to do with it. Fact: receiving over $100,000 from a foreign person triggers the obligation to file Form 3520, and the penalty for non-filing reaches 25 percent of the value.

Myth: working by receiving and sending transfers is legal if I didn’t know about the fraud. Fact: the FBI states that acting as a money mule is punishable "even if you aren't aware you're committing a crime".

Where to Report Fraud or Incident

Report simultaneously. Each institution does something different, and none will pass the case for you.

Only USA

• Money transfer company, immediately. The FTC on the page "What To Do if You Were Scammed" provides numbers for reporting fraudulent transfers: MoneyGram 1-800-926-9400, Western Union 1-800-448-1492, Ria (transfers outside Walmart) 1-877-443-1399, Ria (Walmart2Walmart and Walmart2World) 1-855-355-2144. Beware of discrepancies that can be misleading: on another page, "How To Spot, Avoid, and Report Fake Check Scams", the FTC lists different numbers for the same two companies – MoneyGram 1-800-MONEYGRAM (1-800-666-3947) and Western Union 1-800-325-6000. Both sets come from the FTC and both are current; do not try to unify them. If one number does not lead to the right department, call the other.
• U.S. Postal Inspection Service – 877-876-2455, if the money or shipment went by mail (number from the FTC page "What To Do if You Were Scammed").
• Federal Trade Commission – reportfraud.ftc.gov. Identity theft – identitytheft.gov.
• Consumer Financial Protection Bureau – complaint through consumerfinance.gov/complaint. Phone from the "Contact us" page: (855) 411-2372, TTY/TTD (855) 729-2372, 9:00–18:00 Eastern Time, on weekdays.
• FBI Internet Crime Complaint Center – ic3.gov. It does not conduct investigations and does not recover money, but accepts reports from individuals in other countries as well. It states that it does not cooperate with entities that are not law enforcement, including "fund recovery" companies. Anyone claiming otherwise is another scammer.
• Your bank or card issuer, if the payment was made by card or from an account.

Only Poland

• Police or prosecutor's office – report of suspicion of a crime, at any unit.
• Recipient's bank – written complaint. A necessary condition to later approach the Financial Ombudsman.
• Financial Ombudsman – ul. Nowogrodzka 47A, 00-695 Warsaw, biuro@rf.gov.pl. Phone advice for clients of the banking and capital market: 22 333 73 25, 10:00–14:00 on Mondays, Wednesdays, and Fridays (numbers from the rf.gov.pl/kontakt page).
• Financial Supervision Authority – register e-rup.knf.gov.pl and list of public warnings.
• CERT Poland – report a fake website, application, or message via incydent.cert.pl.

Gather before reporting: transaction confirmation, reference number, date and time, recipient's details, screenshots, and numbers and addresses from which the scammer contacted you.

Key Principles

1. Compare the amount the recipient will receive, never just the fee.
2. The biggest cost lies in the exchange rate, not the fee. "No fee" does not mean "cheap".
3. Before payment, you have the right to see the rate, fees, and amount to be received. Demand that screen and read it.
4. Keep the confirmation. Without it, you have no date from which deadlines run.
5. The cancellation window is 30 minutes from payment. Use it as soon as you feel uneasy.
6. Report an error complaint within 180 days from the provided date of fund availability.
7. The account number determines everything. Copy, do not rewrite, and confirm verbally.
8. A change of account number received by email or SMS is always a red flag.
9. The transaction number is the key to the money. Do not give it to anyone.
10. No honest person asks for a cash transfer, gift card, or cryptocurrency.
11. Urgency, secrecy, and an unusual form of payment together indicate fraud.
12. For family donations, send to an account – this is a condition for tax exemption in Poland.
13. Do not split the amount to avoid reporting thresholds. This is a separate crime.
14. Working by passing someone else's money through your own account is punishable.
15. At the terminal and ATM in Poland, always choose settlement in zlotys.

Checklist

Go through it before every click on "send". The first time it will take a few minutes, then a few seconds.

Who is the recipient

• I know this person personally and have spoken to them verbally in the last few days.
• No one has asked me to keep this transfer confidential.
• No one is imposing a deadline measured in hours.
• The account number is the same as before, and if it has changed, I have confirmed it verbally at a known number.

Transfer Data

• I copied the account number, not rewritten it.
• I checked the first four and last four digits of the number verbally with the recipient.
• The recipient's name matches the document they will use for pickup.
• The BIC code and bank name match what the recipient provided.

Cost

• I see the amount the recipient will receive, in zlotys.
• I compared this amount with at least one other offer for the same sum.
• I know whether the recipient's bank charges a fee for receiving a transfer from abroad.
• I know who bears the costs of intermediaries if it is a SWIFT transfer.
• I checked whether the amounts on the screen are accurate or marked as estimated.

Provider

• I access the site from my own bookmark or from an app from the official store, not from a link.
• Only Poland: I checked the entity in the KNF register and on the list of public warnings.
• I know how to contact the provider by phone in case I need to cancel.

After Sending

• I saved the confirmation in a place I will find in six months.
• I noted the reference number and the date of fund availability.
• I informed the recipient separately about the amount and when to expect it.
• I did not send the transaction number via SMS or messenger.

Frequently Asked Questions

Can I cancel a transfer after sending it?

Yes, if you act quickly. U.S. regulations allow for the cancellation of a transfer if the request reaches the provider no later than 30 minutes after the payment has been made and the money has not yet been received or credited to the recipient's account (§ 1005.34(a)). The refund must occur within three business days, without additional costs. For scheduled transfers, a separate rule applies: cancellation must occur at least three business days before the execution date (§ 1005.36(c)). Call, do not email – the timing of the request matters.

Which is cheaper: a bank transfer or a money transfer company?

There is no definitive answer, as it depends on the amount, currency, payment method, and collection method, and rates change frequently. However, you can get a specific answer for a particular amount in ten minutes: take your order to the summary screen in two or three places without paying, and compare just one number – the amount in złoty that the recipient will receive. Also consider the recipient bank's fee, if applicable.

Why did the recipient receive less than I sent?

The most common reasons are three. First, intermediary banks involved in the SWIFT transfer deducted their fees from the transferred amount – this happens with SHA and BEN designations. Second, the recipient's bank charged a fee for receiving the foreign transfer. Third, the currency conversion occurred on the Polish side at a less favorable rate than expected. When transferring from the USA, the Polish prohibition on reducing the transaction amount by fees does not apply, as Article 52 of the Payment Services Act is excluded for such transactions (Article 5(3a)).

What is the "true" exchange rate?

There is no single true rate for retail customers. There is the interbank market rate, which you will not receive, and there are the commercial rates of individual companies. A practical reference point is the average NBP rate from Table A, published daily and available for free. It is used for comparisons and calculations for regulatory purposes, not for currency conversion – no regulation requires banks or exchange offices to use it.

Do I have to pay tax on money sent to my parents in Poland?

The inheritance and gift tax is paid in Poland by the recipient, not you. Parents, as ancestors, belong to the group of exempt persons, but the exemption has conditions: it must be reported on form SD-Z2 within 6 months of receipt and documented as having been credited to the account or via postal transfer (Article 4a(1) of the Inheritance and Gift Tax Act). No report is required if the total from the same person in the current year and the five preceding years does not exceed 36,120 zł. On the U.S. side, there is a separate gift system with an annual exclusion for the recipient – $19,000 in 2026 according to the IRS table.

What happens if I enter the wrong account number?

An order executed according to the provided number is considered correctly executed, regardless of what you entered in the name field (Article 143(1) of the Polish Payment Services Act). The provider is not liable for the consequences but is obligated to take action to recover the amount: notify the recipient within three business days, and if the funds do not return after 30 days, provide the recipient's details upon written request so you can seek a refund yourself (Articles 143a–143b). On the U.S. side, providing an incorrect number is explicitly listed as a circumstance that excludes the provider's liability for delays (§ 1005.33(a)(1)(iv)(D)).

How long does a transfer from the USA to Poland take?

There is no statutory deadline that you can refer to. The Polish regulation requiring execution by the end of the next business day (Article 54) is excluded for transactions where only one provider is located in Poland or another member state. The binding date is the one provided by the provider on the confirmation as "Date Available." Only exceeding this date can be the basis for a complaint.

Does a money transfer company have to provide me with documents in Polish?

Not always. The regulation requires information in English and conditionally in the foreign language that the provider uses in advertising, soliciting, or marketing money transfer services at that location (§ 1005.31(g)). If the location advertises in Polish, you have the right to Polish documents. If not, the right to a Polish version does not arise. The English version is always required.

How can I know if a money transfer company is legal?

In Poland, you can check this in the register maintained by the KNF at e-rup.knf.gov.pl – the register is publicly accessible by law and available online (Article 133 of the Payment Services Act). It includes domestic payment institutions, small payment institutions, payment service offices, and their agents. Additionally, check the KNF's list of public warnings. In the USA, the confirmation must include the name, phone number, and website of the state licensing authority for the provider (§ 1005.31(b)(2)(vi)) – this is where you can verify the license.

Why do they ask me for ID and inquire about the purpose of the transfer?

Because the law requires it. For transfers of $3,000 or more, a non-bank institution must collect and retain the sender's data, and for a person who is not a regular customer, verify their identity and record the type and number of the document and tax identification number or passport (31 CFR § 1010.410(e)). On the Polish side, financial security measures apply to transfers exceeding the equivalent of 1,000 euros (Article 35(1)(2) of the Act on Counteracting Money Laundering). This is routine, not suspicion.

Can I split the transfer into smaller amounts to avoid questions?

No. Intentionally splitting amounts to evade reporting thresholds is a separate crime on the U.S. side and a red flag for any financial institution. In practice, the effect is the opposite of what is intended: instead of avoiding attention, you attract it. Legal family transfers pass through thresholds without issue.

How much cash can I carry from the USA to Poland?

You can carry any amount, but amounts above the thresholds must be reported – and there are two thresholds in two different currencies. On the U.S. side, the reporting obligation applies to amounts exceeding $10,000 when leaving or entering the USA (31 CFR § 1010.340). On the EU side, a declaration must be made by a person carrying funds of at least €10,000 when entering or leaving the EU (EU Regulation 2018/1672, Article 3). The definition includes not only banknotes but also bearer checks and prepaid cards not linked to an account.

The bank refused to refund my money after a fraud, what next?

If it concerns a Polish bank, first submit a written complaint – this is a prerequisite for further steps. After its rejection or lack of response, you can contact the Financial Ombudsman: the intervention procedure is free, the amicable procedure costs 50 zł, and the Ombudsman can waive this fee (Article 38 of the Financial Ombudsman Act). The institution's participation in the amicable procedure is mandatory, but the Ombudsman does not issue binding decisions. If it concerns a provider in the USA, file a complaint with the CFPB. Simultaneously, file a report with the police in Poland and a report to IC3 in the USA.

Can money be recovered after fraud?

Sometimes yes, more often no, and no honest person will promise you otherwise. The chances increase dramatically if you report the case within the first minutes and if the money has not yet been withdrawn in cash. With a transfer to a bank account, there is a trace and a recovery procedure. With cash that has been withdrawn, there is usually nothing to block. Be wary of a separate scam that comes after the first: companies and "lawyers" promising to recover funds for an upfront fee. IC3 explicitly states that it does not cooperate with any entity that is not a law enforcement agency for the recovery of lost money.

Sources

Access date for all entries: July 27, 2026.

1. Consumer Financial Protection Bureau / eCFR – 12 CFR § 1005.30 "Remittance transfer definitions", https://www.ecfr.gov/current/title-12/chapter-X/part-1005/subpart-B/section-1005.30 – definitions of remittance transfer provider, sender, exemption for transfers up to $15, and safe harbor for entities making 500 or fewer transfers per year.
2. Consumer Financial Protection Bureau / eCFR – 12 CFR § 1005.31 "Disclosures", https://www.ecfr.gov/current/title-12/chapter-X/part-1005/subpart-B/section-1005.31 – catalog of information provided before payment and on the receipt, as well as rules regarding document language.
3. Consumer Financial Protection Bureau / eCFR – 12 CFR § 1005.32 "Estimates", https://www.ecfr.gov/current/title-12/chapter-X/part-1005/subpart-B/section-1005.32 – instances where a provider may provide estimated amounts instead of exact amounts.
4. Consumer Financial Protection Bureau / eCFR – 12 CFR § 1005.33 "Procedures for resolving errors", https://www.ecfr.gov/current/title-12/chapter-X/part-1005/subpart-B/section-1005.33 – definition of an error, 180-day deadline for reporting, 90 days to investigate, and provider liability exclusions.
5. Consumer Financial Protection Bureau / eCFR – 12 CFR § 1005.34 "Procedures for cancellation and refund of remittance transfers", https://www.ecfr.gov/current/title-12/chapter-X/part-1005/subpart-B/section-1005.34 – 30-minute window for cancellation and three business days for refunds.
6. Consumer Financial Protection Bureau / eCFR – 12 CFR § 1005.36 "Transfers scheduled before the date of transfer", https://www.ecfr.gov/current/title-12/chapter-X/part-1005/subpart-B/section-1005.36 – extended cancellation window for scheduled transfers.
7. Consumer Financial Protection Bureau – "Sending money to another country", https://www.consumerfinance.gov/consumer-tools/sending-money/ – consumer description of rights regarding international remittances, including cancellation and complaints.
8. Consumer Financial Protection Bureau – "What is a remittance transfer and what are my rights?", https://www.consumerfinance.gov/ask-cfpb/what-is-a-remittance-transfer-and-what-are-my-rights-en-1161/ – explanation of the right to documents in the customer's language.
9. Consumer Financial Protection Bureau – "Submit a complaint", https://www.consumerfinance.gov/complaint/ – complaint form for financial service providers, including remittance companies.
10. Consumer Financial Protection Bureau – "Contact us", https://www.consumerfinance.gov/about-us/contact-us/ – source for phone number (855) 411-2372 and TTY/TTD number (855) 729-2372 along with business hours.
11. FinCEN / eCFR – 31 CFR § 1010.410 "Records to be made and retained by financial institutions", https://www.ecfr.gov/current/title-31/section-1010.410 – requirement to collect and retain sender information for transfers of $3,000 or more.
12. FinCEN / eCFR – 31 CFR § 1010.311 "Filing obligations for reports of transactions in currency", https://www.ecfr.gov/current/title-31/section-1010.311 – reporting cash transactions over $10,000.
13. FinCEN / eCFR – 31 CFR § 1010.340 "Reports of transportation of currency or monetary instruments", https://www.ecfr.gov/current/title-31/section-1010.340 – requirement to report transportation of funds exceeding $10,000 and exemption for bank transfers.
14. U.S. Customs and Border Protection – "Money", https://www.cbp.gov/travel/international-visitors/kbyg/money – CBP's position on reporting cash, including counting thresholds collectively for families or groups, and penalties.
15. Internal Revenue Service – "Gifts from foreign person", https://www.irs.gov/businesses/gifts-from-foreign-person – thresholds for filing Form 3520: $100,000 from a foreign person and $20,573 for 2026 from foreign corporations.
16. Internal Revenue Service – "Frequently asked questions on gift taxes", https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes – annual exclusion for gifts and the principle that the donor pays the tax.
17. Internal Revenue Service – Rev. Proc. 2025-32, https://www.irs.gov/pub/irs-drop/rp-25-32.pdf – indexed amounts for 2026, including the exclusion for a non-U.S. citizen spouse and the threshold for Form 3520.
18. Internal Revenue Service – "Report of Foreign Bank and Financial Accounts (FBAR)", https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar – threshold of $10,000 total value of foreign accounts.
19. Federal Trade Commission – "What To Do if You Were Scammed", https://consumer.ftc.gov/articles/what-do-if-you-were-scammed – numbers for reporting fraudulent remittances and the U.S. Postal Inspection Service.
20. Federal Trade Commission – "What To Know When You Wire Money", https://consumer.ftc.gov/articles/what-know-you-wire-money – warning about the irreversibility of transfers and a second, compliant list of numbers for remittance companies.
21. Federal Trade Commission – "How To Avoid a Scam", https://consumer.ftc.gov/articles/how-avoid-scam – rule to never pay someone insisting on a transfer, cryptocurrency, payment app, or gift card.
22. Federal Trade Commission – ReportFraud, https://reportfraud.ftc.gov/ – government form for reporting fraud.
23. Federal Trade Commission – IdentityTheft.gov, https://www.identitytheft.gov/ – report identity theft and recovery plan.
24. Federal Bureau of Investigation – Internet Crime Complaint Center, https://www.ic3.gov/ – reporting internet crimes, including by individuals outside the U.S., with a disclaimer about companies promising recovery of funds.
25. Federal Bureau of Investigation – "Money Mules", https://www.fbi.gov/how-we-can-help-you/scams-and-safety/common-scams-and-crimes/money-mules – criminal consequences of acting as a mule, even without awareness; content verified by the Internet Archive.
26. Act of July 28, 1983 on Inheritance and Gift Tax, consolidated text Journal of Laws 2026 item 478, https://api.sejm.gov.pl/eli/acts/DU/2026/478/text.pdf – Articles 2, 4a, 4c, 6 and 9: exemption for immediate family, 6-month deadline, condition of documentation by transfer, exemption amount of 36,120 PLN.
27. Act of August 19, 2011 on Payment Services, consolidated text Journal of Laws 2026 item 623, https://api.sejm.gov.pl/eli/acts/DU/2026/623/text.pdf – Articles 5 sec. 3a, 37a, 44, 46, 52, 54, 133, 143, 143a–143c: scope of application to transactions with countries outside the EEA, refund of unauthorized transactions, procedure for incorrect account number, transparency of the KNF register.
28. Act of March 1, 2018 on Counteracting Money Laundering and Terrorist Financing, consolidated text Journal of Laws 2025 item 644, https://api.sejm.gov.pl/eli/acts/DU/2025/644/text.pdf – Articles 35 and 72: thresholds of 1,000 and 15,000 euros and obligation to report to GIIF transfers from abroad.
29. Act of August 5, 2015 on Handling Complaints by Financial Market Entities, the Financial Ombudsman, and the Financial Education Fund, consolidated text Journal of Laws 2026 item 823, https://api.sejm.gov.pl/eli/acts/DU/2026/823/text.pdf – Articles 36–38: condition of exhausting the complaint procedure, mandatory participation of the entity, and a fee of 50 PLN for amicable proceedings.
30. Regulation (EU) 2018/1672 of the European Parliament and of the Council of October 23, 2018 on the control of cash entering or leaving the Union, Journal of Laws EU L 284 of November 12, 2018, p. 6, https://eur-lex.europa.eu/legal-content/PL/TXT/HTML/?uri=CELEX:32018R1672 – Articles 2 and 3: definition of cash including prepaid cards and obligation to declare from 10,000 euros.
31. Regulation (EU) 2021/1230 of the European Parliament and of the Council of July 14, 2021 on cross-border payments in the Union, Journal of Laws EU L 274 of July 30, 2021, p. 20, https://eur-lex.europa.eu/legal-content/PL/TXT/HTML/?uri=CELEX:32021R1230 – Articles 1, 4 and 5: information obligations when converting currency at ATMs and terminals and when issuing transfer orders.
32. Ministry of Finance, podatki.gov.pl – "Inheritance and Gift Tax: Reliefs and Exemptions", https://www.podatki.gov.pl/podatki-osobiste/sd/ulgi-i-zwolnienia – official description of the exemption for immediate family and conditions for its retention.
33. Ministry of Finance, podatki.gov.pl – "Inheritance and Gift Tax: Rates and Limits", https://www.podatki.gov.pl/podatki-osobiste/sd/stawki-i-limity – current exemption amounts for three tax groups, including 36,120 PLN for Group I.
34. Ministry of Finance – Form SD-Z2, https://www.podatki.gov.pl/media/fr0prfme/sd-z2-06-014.pdf – notification of acquisition of ownership of property or rights.
35. Financial Supervision Authority – Register of Payment Service Providers (eRUP), https://e-rup.knf.gov.pl/ – public register of domestic payment institutions, small payment institutions, payment service offices, and their agents.
36. Financial Supervision Authority – List of Public Warnings, https://www.knf.gov.pl/dla_konsumenta/ostrzezenia_publiczne – list of entities against which notifications of suspected criminal activity have been submitted or criminal proceedings are ongoing.
37. National Bank of Poland – Table A of average exchange rates, https://nbp.pl/statystyka-i-sprawozdawczosc/kursy/tabela-a/ – daily published reference rate used for conversions.
38. National Bank of Poland – Open API for exchange rates, https://api.nbp.pl/ – free machine access to current and historical exchange rate tables.
39. Financial Ombudsman – Contact, https://rf.gov.pl/kontakt/ – office address, email, and phone numbers for duty hours, including 22 333 73 25 for the banking and capital market; content verified by the Internet Archive.
40. Financial Ombudsman – Intervention Proceedings, https://rf.gov.pl/dla-klientow/postepowania-interwencyjne/ – conditions for taking intervention, including the requirement for prior complaint; content verified by the Internet Archive.
41. Border Guard – Regulations, https://granica.gov.pl/przepisy.php – legal basis for the control of cash carried across the external border of the Union.
42. CERT Poland (NASK) – Report an incident, https://incydent.cert.pl/ – form for reporting fake websites, applications, and phishing messages.