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Gestión de Banderas

Step-by-step guide

Polish flag to French flag: how to reflag your yacht, step by step

To move a pleasure boat from the Polish to the French flag, you deregister it from the Polish register and then register it in France with the DDTM or DML. Before you start, check that both the boat and its owner meet the French requirements.

Last reviewed: Editorial team: Gestión de Banderas

In a nutshell

  • Reflagging a yacht from the Polish to the French flag takes two free procedures: deregistration from the Polish register and first registration in France, which is filed with the DDTM or DML and not through the demarches-plaisance.gouv.fr portal In force.
  • Deregistration from the Polish register has a 14-day time limit, set by regulation, from the date of application In force; for first registration in France, no official processing times had been published as of 27 October 2026.
  • Under the French flag you pay the annual TAEMUP tax if the boat is 7 m or longer or has 22 CV (administrative horsepower) or more, and the first payment is due within 2 months of registration In force.
  • Switching to the French flag does not exempt someone living in Spain from Spain’s registration tax (IEDMT) on boats over 8 m, which depends on residence, use in Spain and length, not on the flag In force.

Why consider moving to the French flag now?

The Polish flag has not changed: as of 27 October 2026, the Act of 12 April 2018 is still in force In force. What is on the table is a reform before the Sejm (druk 2995, with a committee report, druk 3220 (opens in a new tab), of 22 October 2026), which has not yet been voted on or published. If it is passed, every boat would have to confirm its registration every 5 years and those that are not Polish-owned would also have to pass a prior inspection Proposed. Its status is tracked in the Polish yacht registration reform guide.

The French flag is an EU register open to EU or EEA nationals even if they do not live in France. It is free and there is no periodic administrative inspection of private pleasure craft for personal use In force. In return, you pay an annual tax, the TAEMUP. The requirements are in the French boat registration guide.

Step 0: check whether your boat can move to the French flag and whether it is worth it

  • Owner. At least 50% of the boat must belong to EU or EEA nationals In force. A Spanish company is only eligible if the boat is managed and controlled from a permanent establishment in France (art. L5112-1-6 of the Code des transports) In force.
  • Residence and use in Spain. If you live in Spain and use the boat there, the French flag does not exempt you from the IEDMT if the boat is over 8 m In force, nor from the safety equipment required by RD 339/2021 In force. As for licences, if your nationality does not match the flag, in Spanish waters the licence of your country of residence applies: a Spanish national living in Spain needs a Spanish licence In force. Compare your options, the Spanish flag included, in the comparison.
  • Build date and DEC. Before registration there is a safety check, which in practice is satisfied with the DEC, the manufacturer’s declaration of conformity (art. L5112-1-12 of the Code des transports) In force. For boats built after 16 June 1998, the Var DDTM requires the manufacturer’s DEC with the WIN/HIN/CIN number; boats without CE marking coming from the EU use annex 245-A.6.
  • Length and origin. If the boat comes from another EU state and is longer than 7.50 m, you will need the French quitus fiscal (see step 2).
  • VAT and customs. The flag does not decide the boat’s VAT or customs status. France only registers boats built in the EU or on which import duties and taxes have been paid (art. L5112-1-2 of the Code des transports) In force. And a boat that leaves the EU customs territory loses that status, according to the European Commission’s non-binding guidance (opens in a new tab) of 30 April 2026.
  • Original Polish register. Is the boat on REJA24 (since 1 August 2020) or on an earlier PZŻ or PZMWiNW register? Deregistration works differently (step 1).

Step 1: how to deregister the boat from the Polish register

Deregistration (wykreślenie) is governed by the Polish Act of 12 April 2018 and its procedural regulation of 17 April 2020 In force.

Deregistration from the Polish register, point by point
AspectWhat the rules or the authorities saySource
WhereApplication together with the original registration document. In practice, to the office that issued it (for example, Warsaw or Choszczno)2018 Act, art. 11.1 (opens in a new tab)
HowOn paper or through REJA24 (Konto Interesanta)2018 Act (opens in a new tab); Choszczno (opens in a new tab)
RepresentativePower of attorney with PLN 17 stamp duty; those granted to a spouse, ascendants, descendants and siblings are exemptChoszczno (opens in a new tab)
CostFreeWarsaw (opens in a new tab)
Time limit14 days from the application (§ 7 of the regulation). Warsaw states “up to 30 days”; the regulation prevails2020 Regulation (opens in a new tab)
ProofThe Act does not provide for a specific “deregistration certificate”. The deregistration decision and/or an extract or certified copy of the register (PLN 15) are used, showing the date and legal basis of deregistrationAct, arts. 14.2.4 and 15 (opens in a new tab); Fees regulation (opens in a new tab)
EffectThe boat loses Polish nationalityAct, art. 11.4 (opens in a new tab)

Boats registered before REJA24. Boats on registers predating 1 August 2020 (PZŻ or PZMWiNW) are not deregistered through REJA24, but with the body that holds that archive. The PZŻ has a “Rejestry archiwalne” (opens in a new tab) page, which does not cover the PZMWiNW. These archives are kept for 90 months from 1 August 2020 (art. 27 of the Act) In force: until 1 February 2028, by our calculation.

Step 2: how to register the boat in France

Since 1 January 2022, French customs no longer handles francisation: the boat receives a “certificat d’enregistrement” which, for pleasure craft for personal use, also serves as its navigation document In force.

  1. 1

    Choose an address in France if you do not live there

    If you do not live in France, or live there for less than 6 months a year, you must elect a domicile there (“élection de domicile”) using form Cerfa 14501 (opens in a new tab) (art. L5112-1-5 of the Code des transports) In force.

  2. 2

    Put the file together

    Each DDTM or DML sets its own. You will find the Var list below, for reference.

  3. 3

    File it with the DDTM or DML

    As this is a first registration in France, it cannot be done through demarches-plaisance.gouv.fr: it is filed by post, by email or in person, depending on the office. The Var DDTM asks for it by post to its Pôle interdépartemental in Toulon.

  4. 4

    Receive the certificate

    The certificat d’enregistrement arrives as an electronically signed PDF and must be kept on board (art. L5112-1-14 of the Code des transports) In force.

Documents required by the Var DDTM for the first registration of a boat built after 16 June 1998, according to its 2024 form (opens in a new tab) In force:

  • Fiche plaisance, with the boat’s name, the chosen home port and the details of each engine (make, model, serial number, type, fuel, kW, administrative horsepower and cubic capacity). Phone and email are mandatory.
  • Copy of the invoice or bill of sale.
  • Copy of the manufacturer’s DEC with the WIN/HIN/CIN number.
  • Copy of both sides of your identity card or of a valid passport.
  • Kbis extract less than 3 months old, if the owner is a company.
  • Proof of address less than 3 months old, only if the address does not match the one on the identity document.
  • Deregistration certificate from the previous flag and a copy of the previous registration.
  • If the boat is intra-EU (bought in the EU or flying the flag of an EU state), new or used, and longer than 7.50 m: quitus fiscal from the SIE (tax office) for the buyer’s address. It is not required if the boat was previously French; in that case it gets its old number back.
  • If the boat comes from outside the EU: import SAD (single administrative document) stamped by customs.

What do you need to do after registering in France?

  • Hull markings (arrêté of 8 April 2009) In force. Sailing boats: name and registration office on the stern. Motor boats: registration number on both sides. All boats: registration number near the helm.
  • Radio licence. Every VHF on board a French boat, fixed or handheld, must be declared with an ANFR licence, which is free In force.
  • TAEMUP. You have 2 months from first registration to pay the annual tax on demarches-plaisance.gouv.fr In force. In the first year it is reduced by 1/12 for each full month before registration. Boats of 7 m or more, or of 22 CV or more, are liable.
  • Later changes. You must report changes of owner, address or engine, and the boat’s deregistration, within 1 month In force.

If you live in Spain, you did not pay the TAEMUP under the Polish flag; under the French flag it is due as soon as the boat exceeds those thresholds (art. L423-10 of the CIBS) In force. Rates, the 2027 reform Approved, not yet in force and a calculator are in the French boat tax guide.

How much does reflagging cost in official fees?

Official Polish and French amounts only: they do not include professional fees or costs with no official tariff, such as sworn translations or an address service in France.

Official fees for moving from the Polish to the French flag
ItemOfficial amountStatusSource
Deregistration from the Polish registerPLN 0In forceWarsaw (opens in a new tab)
Stamp duty on a Polish power of attorney, if a representative actsPLN 17In forceChoszczno (opens in a new tab)
Extract or certified copy of the Polish registerPLN 15In forceFees regulation (opens in a new tab)
Registration in France€0In forcemer.gouv.fr (opens in a new tab)
ANFR VHF licence€0In forceANFR (opens in a new tab)
DAFNNo longer exists: replaced by the TAEMUP on 1 January 2022HistoricalDouane (opens in a new tab)
TAEMUP 2026Depends on length, engine and age; the hull component ranges from €0 to €886In forceCIBS (opens in a new tab)
TAEMUP from 2027Hull component from €80 to €1,200 from 7 m; no engine component below 120 kWApproved, not yet in forceDGAMPA (opens in a new tab)

Amounts as of 27 October 2026. France’s draft budget for 2027 (PLF 2027), under debate, could affect the 2027 TAEMUP Proposed; as of that date, no amendment had been recorded. To work out the figure for your boat, use the official simulator (opens in a new tab).

Frequently asked questions

How do you deregister a boat from the Polish register and what does it cost?

You file the application with the original registration document, on paper or through REJA24, and deregistration is free In force. If a representative acts for you, the power of attorney carries PLN 17 in stamp duty. The regulation sets a time limit of 14 days, although Warsaw states up to 30. The deregistration decision and an extract from the register, which costs PLN 15, serve as proof.

What documents does France ask for when a boat comes from Poland?

According to the Var DDTM: the fiche plaisance with the engine details, the invoice or bill of sale, the DEC with the WIN/HIN number (boats built after 16 June 1998), your identity document, the deregistration certificate from the previous flag with a copy of the registration and, if the boat is over 7.50 m and comes from the EU, the quitus fiscal In force. Each DDTM may ask for variations.

Can my boat without CE marking move to the French flag?

It depends on when it was built and where it comes from. For boats built after 16 June 1998, the Var DDTM requires the manufacturer’s DEC. For boats without CE marking coming from an EU country there is a specific annex, 245-A.6 In force. Review your case with the DML before giving up the Polish flag: if the French file stalls, the boat would no longer have the Polish one.

How long does it take to move from the Polish to the French flag?

There is no official overall timeframe. Polish deregistration has a 14-day time limit set by regulation, counted from the application (§ 7 of the regulation of 17 April 2020) In force. In France, the DDTMs and DMLs do not publish official processing times for first registration, so any date you are given is only an estimate.

Official sources

  1. Polish Act of 12 April 2018 on the registration of yachts up to 24 m, consolidated text Dz.U. 2024 poz. 1536 (16 October 2024) (opens in a new tab)
  2. Polish regulation of 17 April 2020, Dz.U. 2020 poz. 763 (procedure and forms) (opens in a new tab)
  3. Polish fees regulation of 7 February 2020, Dz.U. 2020 poz. 248 (opens in a new tab)
  4. Sejm, committee report on the reform, druk 3220 (22 October 2026) (opens in a new tab)
  5. Sejm, progress of process 2995 (accessed on 27 October 2026) (opens in a new tab)
  6. PZŻ, REJA24 and archived registers (accessed on 27 October 2026) (opens in a new tab)
  7. City of Warsaw, application for deregistration (accessed on 27 October 2026) (opens in a new tab)
  8. Choszczno district (powiat), deregistering a craft in REJA24 (accessed on 27 October 2026) (opens in a new tab)
  9. Douane, transfer of navigation responsibilities (6 December 2021) (opens in a new tab)
  10. Var DDTM, registration of pleasure craft (updated on 21 September 2026) (opens in a new tab)
  11. Var DDTM, first registration form for boats built after June 1998 (2024) (opens in a new tab)
  12. Code des transports, arts. L5112-1 et seq. (consolidated version of 13 October 2026) (opens in a new tab)
  13. Code des impositions sur les biens et services, TAEMUP (consolidated version of 10 October 2026) (opens in a new tab)
  14. French Ministry of the Sea, buying, selling and registering pleasure craft (updated on 21 October 2026) (opens in a new tab)
  15. GUFIP Saint-Malo, TAEMUP leaflet (accessed on 27 October 2026) (opens in a new tab)
  16. DGAMPA, leaflet on the 2027 TAEMUP reform (March 2026) (opens in a new tab)
  17. Official TAEMUP simulator (accessed on 27 October 2026) (opens in a new tab)
  18. Division 240, safety equipment for pleasure craft (JORF edition of 8 June 2026) (opens in a new tab)
  19. ANFR, maritime radio FAQ (accessed on 27 October 2026) (opens in a new tab)
  20. Gironde DDTM, sheet 7 on administrative formalities (February 2024) (opens in a new tab)
  21. Form Cerfa 14501, élection de domicile (accessed on 27 October 2026) (opens in a new tab)
  22. French National Assembly, PLF 2027 budget bill (tabled on 1 October 2026) (opens in a new tab)
  23. Ley 38/1992 de Impuestos Especiales (Spanish Excise Duties Act), consolidated text (updated on 30 September 2026) (opens in a new tab)
  24. Real Decreto 875/2014, Spanish recreational boating licences (consolidated to 30 December 2025) (opens in a new tab)
  25. Real Decreto 339/2021, safety equipment for pleasure craft in Spain (BOE of 19 May 2021) (opens in a new tab)
  26. European Commission (TAXUD), guidance on pleasure craft (30 April 2026, non-binding) (opens in a new tab)

General information as at the review date. It is no substitute for tax or legal advice on your specific case.

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