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I'm currently living as expat in Germany. While it's probably too late to correct that (I'm returning in a few months) I've heard I should deregister from Polish address in tax office and give them my foreign address.

I have a doubt with it because my Polish ID-Card has registration address on it, and I can't unregister in City Office responsible for registration without giving the place (in Poland) where I go (to prevent being registered nowhere).

So my question arises, is it possible to unregister from Polish address when leaving Poland? Or maybe it's actually required to say I'm going abroad? When I've filled tax formular I've asked about income from abroad in tax office, and they've said nothing about I should deregister when emigrating.

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According to the letter of the law, in theory you should, according to article 15 of Population Register and Identity Cards Act (Ustawa o ewidencji ludności i dowodach osobistych) you ought to do that at latest the last day before leaving you current address.

Art. 15.

§1. Osoba, która opuszcza miejsce pobytu stałego lub czasowego trwającego ponad 3 miesiące, jest obowiązana wymeldować się w organie gminy, właściwym ze względu na dotychczasowe miejsce jej pobytu, najpóźniej w dniu opuszczenia tego miejsca.

[...]

§3. Osoba, która wyjeżdża poza granice Rzeczypospolitej Polskiej na okres dłuższy niż 6 miesięcy, jest obowiązana zgłosić swój wyjazd oraz powrót właściwemu ze względu na miejsce pobytu stałego organowi wymienionemu w ust. 1. Zgłoszenia wyjazdu dokonuje się najpóźniej w dniu opuszczenia dotychczasowego miejsca pobytu, a zgłoszenia powrotu – najpóźniej w 30. dniu, licząc od dnia powrotu.

Rough translation

Article 15

§ 1 A person who abandons the place of permanent or temporary residence of more than three months, is required to unregister at municipality having jurisdiction over the place of former residence, at the latest on day of leaving said residence.

[...]

§ 3 A person who goes abroad leaving the Republic of Polish for a period longer than six months, is required to report the departure and the return to the municipality having jurisdiction over the place of former residence as listed in § 1. Notification of leaving should be carried out at the latest on the day of leaving the current place of residence, and reporting the return — no later than within 30 days of the return date.

However, this is mostly dead law, which is never enforced. The only consequence for not doing so is that whoever is living in that address for more than 3 months can unregister you themselves. Which is pretty much the same as if you'd just unregister yourself.

In practice it is a good idea to not unregister, as being registered with municipality in Poland simplifies a lot of bureaucratic procedures. This is advised even by some of the municipality clerks (off the record of course). This is not just my experience, I've heard that from multiple sources.

From my personal experience, it's been 10 years since I've moved abroad and I have not unregistered. Did not have any issues because of that. On the other hand this helped me greatly fast-tracking things like getting papers ready for getting married in Poland, getting my kids registered and getting their Polish birth certificates, etc.

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Same with Hungary. Without a residency card you wont be able to do practically anything in the country. The one exception might be if you want to actively drive a non-Hungarian registered car, as in that case the police might think you are evading road tax. –  SztupY Mar 20 at 16:59
    
Quite nice, but when I re-register (change address) in Poland, I must apply for new ID-card with new address. What if I deregister? I'd have no address in Poland there, what with ID-card? –  Donaudampfschifffreizeitfahrt Mar 21 at 7:45
    
@Łukasz웃Lツ: formally ID-card is for use in Poland, passport for abroad. Thus I imagine there might be no way of getting ID-card if you unregister. Currently you cannot get Polish ID-card in a consulate. Of course under EU rules this ought to change, but it's not implemented yet. –  vartec Mar 21 at 11:06
    
@vartec isn't ID-card actually required for expats within UE? I've never used passport in Germany, only ID-card. Maybe I'm mistaken too, but I think many formal things you can't achieve without having ID-card. –  Donaudampfschifffreizeitfahrt Mar 21 at 11:10
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@Łukasz웃Lツ: no, it's not required, you still can use passport instead. In fact some EU countries (eg. UK) don't have ID-cards at all. –  vartec Mar 21 at 11:13

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