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December 15, 2023

Germany announces new rules for extension of existing permits under the Temporary Protection Directive

The German federal government has passed additional rules regarding the Temporary Protection Directive (TPD) introduced due to the ongoing Ukraine crisis. Permits issued under the Temporary Protection scheme with an expiry date of 1 February 2024 or later will be automatically extended until 4 March 2025.  Germany announced recently that effective 5 December 2023, a new rule has been added to the German implementation of the TPD. One aim is to mitigate potential delays in immigration application processing due to a large number of extension applications being filed in early 2024.

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


Full text of Tax Alert