This announcement does not constitute any source of law. The authors showed due diligence for it to be compliant with the binding legal regulation. However, it is necessary to remember that it concerns typical frequently occurring cases, and may not fully refer to particular cases. The number and type of documents, which may be required by administrative authorities during the proceedings, may differ from the listed on a case-by-case basis. In case of any doubts, it is necessary to contact the authority competent for hearing the individual case or to independently review the legal regulations.
Temporary residence permit for the purpose of work under the Intra-corporate transfer
Legal grounds – Act of 12 December2013, on Foreigners – Article 139a of the Act – along with implementing acts.
To whom and for what period of time it may be granted
The permit is granted to a foreigner, whose purpose of stay on the territory of the Republic of Poland shall be performance of work as a manager, specialist or an employee under training in the host entity, seated within the territory of Poland, to which the foreigner has been temporary delegated by the parent employer, seated outside the territory of the EU Member States, the member countries of the European Free Trade Agreement (EFTA) – parties to the agreement on the European Economic Area or the Swiss Conference, if such conditions justify the foreigner’s stay on the territory of the Republic of Poland for the period longer than 3 months.
The host entity must have specified capital and organisational relations with this entity, i.e. it must be, in particular, a branch or representative office of the parent employer or be a member of the same group of undertakings as the parent employer. The term “group of undertakings” has been separately defined in the Act.
Poland should be the first and main (the longest stay) destination country.
In order to obtain the permit, prior employment is required, within the same enterprise or the same group of enterprises, for at least 12 months – in the case of managers, specialists or 6 months – in the case of employees under training.
The permit application may be submitted only by the host entity seated within the territory of Poland, where the foreigner is to perform work.
The host entity seated within the territory of Poland shall be the sole party of the proceedings for granting the permit.
When submitting the application for granting the permit, the foreigner must stay outside the territory of the EU Member States, unless that person seeks granting subsequent permit for the purpose of work under intra-corporate transfer, on the basis of which the stay was granted prior to the application submission.
On the day of submitting the application for granting the permit the foreigner may not:
- seek granting permit for temporary resident for the purpose of higher education or for the purpose of contacting scientific research, or have such a permit,
- temporary residence permit for the purpose of conducting research or for the purpose of long-term mobility of a scientist or have such a permit,
- be an employee of an enterprise seated in another UE Member State, temporary delegated for rendering services within the territory of the Republic of Poland,
- conduct business activities, or
- be an employee of temporary employment agency or another enterprise providing employees for work under supervision and direction of another enterprise or be subjected to an intra-corporate transfer with cooperation of an entity conducting business activities within the scope of provision of employment services.
The permit may be issues for the maximum period of 3 years in the case of managers and specialists, and 1 year in the case of employees under training. The permit validity period includes the periods during which the foreigner plans to take full advantage of mobility within the territory of other EU Member States.
Note: the total period of one intra-corporate transfer within the territory of the European Union to the host entities, being part of the same enterprise or group of enterprises amounts to 3 years – in the case of a manager or specialist or 1 year – in the case of an employee under training.
Where and when to make the application
The application is submitted by host entity seated within the territory of Poland, where the work is to be performed, to the voivode locally competent for the seat of the host entity.
When submitting the application for granting the permit, the foreigner must stay outside the territory of the EU Member States, unless that person resides within the territory of Poland and seeks granting subsequent permit for the purpose of work under intra-corporate transfer, on the basis of which the stay was granted prior to the application submission.
The host entity submits the application for granting a subsequent permit for the purpose of work under intra-corporate transfer not later than on the last day of legal stay of the foreigner within the territory of the Republic of Poland.
Fees related to granting the permit
Stamp duty PLN 440
Fee for issuing a residence card PLN 50
- A separate form of an application for granting temporary residence permit for the purpose of work under the Intra-corporate transfer filled in accordance with the instruction;
- Four current photographs of the foreigner,
- Copy of a valid travel document of the foreigner.
Note: Absence of any of the aforementioned documents shall result in a call for supplementing thereof within the period not shorter than 7 days from service of the call under pain of leaving the application unprocessed.
Typical documents needed for processing the application
Note: Attaching the filled documents to the application before its submission may reduce the number of official correspondence and shorten the time of settling the case.
- The documents constituting evidence of the foreigner holding:
a) professional qualifications adequate to the matter of operation of the host entity and experience necessary in the unit, to which that person is to be transferred by the parent employer – in the case of a manager or specialist, or knowledge which is crucial and specific for the areas of activities of the host entity, its techniques or management thereof, based on high qualifications, including relevant professional experience – in the case of a specialist (e.g. documents constituting evidence of the subject of activities of the host entity and concerning professional qualifications and past employment of the foreigner), or diploma of completion of higher education studies – in the case of an employee under training,
b) formal qualifications and meeting other required conditions, in the case of work in a regulated profession,
c) health insurance as specified in provision of the Act of 27 August 2004 on health care services financed from public funds or confirmation of insurer’s coverage of medical treatment costs within the territory of the Republic of Poland (e.g. insurance policy, relevant statement from ZUS),
d) a place of residence provided within the territory of the Republic of Poland (e.g. apartment rent contract, other contract enabling possession of a dwelling, or statement of a person authorised for possession of a dwelling on provision of a place of residence to the foreigner),
2. Document confirming:
a) employment of the foreigner directly prior to the day of intra-corporate transfer within the same enterprise or the same group of enterprises continuously for the period of at least:
– 12 months – in the case of a manager or specialist,
– 6 months – in the case of an employee under training,
b) employment of the foreigner by the parent employer prior to intra-corporate transfer thereof and within the time of the planed transfer to the host entity within the territory of Poland (e.g. employment contract with the parent employer),
c) that the host entity, being legal person or organisational unit without legal personality, which is granted legal personality by the Act , where the employee is transferred within the enterprise is, in particular a branch or a representative office of the parent employer, being a foreign entrepreneur, or is a member of the same group of enterprises as the parent employer (e.g. written statement concerning entry of the branch to the register of entrepreneurs of the National Court Register, or concerning entry of the representative agency of the foreign entrepreneur by the minister competent for economy into the register of representative offices, foreign official documents issued by competent registry authorities of other countries or other public authorities, stating that the partnership or capital company seated within the territory of the Republic of Poland has the majority of the divided into shares or stocks initial capital of a company seated in a third country, which is the parent employer; other documents, including contracts which may provide the basis for exercising decisive influence over the activities of the host entity and parent employer by another legal person or organisational unit, granted legal personality by the Act).
3. Contract with the parent employer on the basis of which the foreigner is to perform work, entered into in a written form or a document issued by the parent employer, constituting the basis for intra-corporate transfer, stating:
a) period of the intra-corporate transfer of the foreigner,
b) seat of the host entity,
c) position of the foreigner within the host entity,
d) remuneration and other work conditions of the foreigner in the host entity.
Remuneration should be:
– higher than the social assistance generating income as stipulated in the Act of 12 March 2004 on social assistance granted to a foreigner and every family member supported thereby (it should exceed PLN 514 for persons in a family or PLN 634 for a person running household alone);
– not lower than remuneration of employees performing work of comparable type and on comparable position in the same time dimension within the territory of the Republic of Poland;
– not lower than 70% of an average gross monthly remuneration in the national economy in the voivodship, where the host entity is seated, in the year preceding submission of the application for granting the permit, published by the President of the Central Statistical Office, pursuant to Article 30 (2) of the Act of 26 October 1995 on Certain Forms of Support of Residential Construction (Journal of Laws of 2017, pos. 79 and 1442).
- In the case of an employee under training, it is necessary to additionally present the contract concerning undergoing training in the host entity, which stipulates the training programme, its duration and terms of supervision over the foreigner during the training.
Note: In the case of a need for explaining and clarification of the evidence held by the authority in the case, during the proceedings the host entity may be called upon to provide other documents or to provide testimonies confirming the conditions mentioned in the application.
Residence status after submitting the application
If the host entity has submitted an application for granting a subsequent temporary residence permit for the purpose of work under intra-corporate transfer not later than on the last day of the foreigner’s stay within the territory of the Republic of Poland and the application was not formally lacking of formal shortcomings were timely supplemented, voivode shall include a stamp imprint in the foreigner’s travel document, which confirms submission of the application. The foreigners stay is deemed legal from the day of submitting the application until the day when the decision in the case of granting temporary residence permit would become final.
If the proceedings in the case of granting temporary residence permit is suspended on the request of a party, the foreigners stay at that time shall not be deemed legal.
Including an imprint of a stamp in the foreigner’s travel document does not entitle the foreigner to travel within the territory of other Schengen States, but the foreigner may leave for the country of origin, however, in order to return to Poland it is necessary to obtain a visa if that person originates from a country subject to the visa obligation..
Case settlement period
The decision on granting the permit is issued within 90 days from the day of submitting the application in the case along with the documents necessary for confirming the data included in the application and circumstances justifying seeking the permit. If the application is not accompanied by the above mentioned documents, running of the term is suspended until servicing them to the voivode.
Document issued after obtaining the permit
The foreigner, who, at the application of the host entity, was granted temporary residence permit for the purpose of work under the Intra-corporate transfer, may enter Poland on the basis of a visa issued for execution of the temporary residence permit for the purpose of work under the Intra-corporate transfer, if such visa in needed. After entering Poland, the foreigner applies for granting a residence cart to the voivode who have granted the permit.
An annotation “ICT” is included in the residence card issued in relation to granting the temporary residence permit for the purpose of work under the Intra-corporate transfer.
In its validity period the residence card confirms the identity of the foreigner during that persons stay within the territory of the Republic of Poland and, together with the travel document, provides the right for multiple crossing the border without the need to obtain a visa.
The residence card with the included “ICT” annotation enables the foreigner to fully benefit from short-term or long-term mobility under the intra-corporate transfer in other EU Member States on terms as stipulated in the provisions binding in those Member States.
Information obligations related with obtaining the permit
In the proceedings in the case for granting the foreigner temporary residence permit for the purpose of work under the Intra-corporate transfer, the host entity shall immediately notify the voivode in writing of any change in the circumstances affecting the granting conditions of the permit.
The host entity shall, within 15 working days, notify the voivode who granted the permit in writing of any change in the circumstances affecting the granted permit conditions (in particular, if the purpose of the foreigner’s stay which was the reason for granting the temporary residence permit have ceased or the requirements for granting the permit are no longer met). If the permit was granted by the Head of the Office in the second instance, the notification shall be addressed to the voivode, who made the decision in the case of granting the permit in the first instance.
The right for performance of work
After obtaining such a permit, the foreigner may perform work in Poland under the conditions as stipulated therein, without the need for additionally having a work permit. The decision includes conditions under which the foreigner may perform work.
The right for mobility within the EU
After granting the temporary residence permit for the purpose of work under the Intra-corporate transfer and obtaining the residence card with the “ICT” annotation, the foreigner has the right to benefit from mobility to other EU Member States, i.e. to perform work as a manager, specialist or an employee under training, respectively in other host entities in the remaining EU Member States, within the period not exceeding the permit validity. There are two forms of mobility: short-term, within the period of 90 days under any given period of 180 days – per each EU Member State, applying the Directive of the European Parliament and the Council no. 2014/66/EU of 15 may 2014, on the conditions of entry and residence of third-country nationals under the intra-corporate transfer (Journal of Laws UE L 157 of 27.05.2014, p. 1) and long-term, for the period exceeding 90 days in a given EU Member State applying the aforementioned Directive. Directive 2014/66/UE does not apply in Great Britain, Ireland and Denmark. The manner of using mobility in specific Member States depends on the solutions implementing the directive 2014/66/EU adopted thereby, which may envisage the procedure of notifying the intention of using the mobility, and in the case of using a long-term mobility – the procedure upon a request.
The host entity seated within the territory of Poland shall be obligated to notify the intention of exercising short-term or long-term mobility of a management employee, specialist or an employee under training under the Intra-corporate transfer in another member state of the European Union by a foreigner holding temporary residence permit for the purpose of work under the Intra-corporate transfer, to the competent authority of another member state of the European Union, where the foreigner intends to exercise this mobility and the Head of the Office for Foreigners, if the provisions in place in this member state envisage the need for such notification.
The obligation to leave Poland upon refusal or revocation of the permit
The foreigner is obliged to leave the territory of the Republic of Poland within 30 days following the day, when the decision on refusal to grant the temporary residence permit, the decision on discontinuing the case or the decision on revocation of the permit has become final, in the case of issuing the decision by the higher degree authority, following the day of servicing the decision to the foreigner, unless that person is entitled to stay within the territory of Poland on another basis.