Anyone can own a yacht under the Polish flag but only EU nationals may hold the yacht under their personal name, while others would need to hold the yacht through an EU company. It is not required that the owner of the yacht resides in Poland or even in the EU. The place of residence of the owner is not relevant at all.
If you are not a European Union citizen, we will set up a European Company for you and you will transfer the ownership of your vessel into this dormant company. As this company is only used for owning a boat you will not need to pay any taxes or do any government filings. A bill of sale will have to be executed, signed and notarized to transfer ownership of your yacht to your new European company. We will make this bill of sale for you or you can make your own.