08 February 2023

Poland implements changes to immigration policies impacting citizens of Ukraine and other countries

Recently, the Polish authorities implemented the Act of Assistance to Ukrainian Citizens (i.e., “the Act”), which introduced several changes to the country’s immigration regulations for citizens of Ukraine and other countries. Effective January 28, Ukrainian citizens must apply for a PESEL number from the Ministry of Internal Affairs within 30 days from the date of their entry into Poland (down from 90 days previously). The PESEL number is a public identification number that allows individuals to access many public services (e.g., banking) in Poland. Also, the new digital residence permit for Ukrainian citizens who crossed the Polish border on or after February 24, 2022 has now been ratified into law and is available to qualifying applicants.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert

Document ID: 2023-0241