On the wave of progressing globalization, international companies are deciding to offshore a part of the conducted processes outside the country. Operational or supportive activities that are not a representative role are normally relocated, but the company would not be able to function without it. This trend is also common in the banking sphere and is manifested by an increased relocation of the back office function to the newly created shared services centres. Recently, Central and Eastern Europe have become an attractive target destination for nearshoring, which is also associated with a clear growing trend of employment in service centres of banking, finance and insurance companies. Due to the high dynamics of development of the BFSI sector in Poland and the topicality of the topic, the author of the work focused primarily on characterizing this country’s market. The purpose of this article is to present offshoring banking in Poland and to attempt to identify effects of this process based on available sources and statistical data.